So!Be: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
So!Be
Largest movements
- Receivables within one year +€46,436
up €46,436 (+124.9%), from €37,167 to €83,602
of which Trade receivables: +€46,436
- Cash -€9,865
down €9,865 (-66.9%), from €14,755 to €4,890
mainly Receivables within one year (-€46,436) and Other debts (-€1,169)
- Tangible fixed assets -€1,994
down €1,994 (-35.6%), from €5,605 to €3,611
of which Furniture and vehicles: -€1,547
- Deferred charges and accrued income +€966
up €966 (+30.9%), from €3,128 to €4,095
- Reserves +€12,817
up €12,817 (+47.5%), from €27,006 to €39,823
of which Distributable reserves: +€12,817
- Trade debts +€9,941
up €9,941 (+586.3%), from €1,696 to €11,637
- Tax, wage and social debts +€7,063
up €7,063 (+42.7%), from €16,547 to €23,610
of which Taxes: +€5,872
- Debts after one year +€5,198
new in 2023: €5,198
- Current portion of long-term debt +€1,693
new in 2023: €1,693
- Gross operating margin +€8,735
up €8,735 (+54.2%), from €16,113 to €24,848
- Taxes +€2,413
up €2,413 (+42.5%), from €5,674 to €8,086
- Other operating charges -€660
down €660 (-57.2%), from €1,153 to €493
From the 2022 result to the 2023 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,656 | €96,198 | +€35,543 | +58.6% |
| Fixed assets | 21/28 | €5,605 | €3,611 | -€1,994 | -35.6% |
| Tangible fixed assets | 22/27 | €5,605 | €3,611 | -€1,994 | -35.6% |
| Plant, machinery and equipment | 23 | €1,789 | €1,342 | -€447 | -25.0% |
| Furniture and vehicles | 24 | €3,816 | €2,269 | -€1,547 | -40.5% |
| Current assets | 29/58 | €55,050 | €92,587 | +€37,537 | +68.2% |
| Amounts receivable within one year | 40/41 | €37,167 | €83,602 | +€46,436 | +124.9% |
| Trade receivables | 40 | €37,167 | €83,602 | +€46,436 | +124.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €14,755 | €4,890 | -€9,865 | -66.9% |
| Deferred charges and accrued income | 490/1 | €3,128 | €4,095 | +€966 | +30.9% |
| Total equity and liabilities | 10/49 | €60,656 | €96,198 | +€35,543 | +58.6% |
| Equity | 10/15 | €39,506 | €52,323 | +€12,817 | +32.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €27,006 | €39,823 | +€12,817 | +47.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,146 | €37,963 | +€12,817 | +51.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €21,150 | €43,876 | +€22,726 | +107.5% |
| Amounts payable after more than one year | 17 | - | €5,198 | +€5,198 | |
| Financial debts | 170/4 | - | €5,198 | +€5,198 | |
| Amounts payable within one year | 42/48 | €21,150 | €38,677 | +€17,527 | +82.9% |
| Current portion of amounts payable after more than one year | 42 | - | €1,693 | +€1,693 | |
| Trade debts | 44 | €1,696 | €11,637 | +€9,941 | +586.3% |
| Suppliers | 440/4 | €1,696 | €11,637 | +€9,941 | +586.3% |
| Taxes, remuneration and social security | 45 | €16,547 | €23,610 | +€7,063 | +42.7% |
| Taxes | 450/3 | €14,211 | €20,083 | +€5,872 | +41.3% |
| Remuneration and social security | 454/9 | €2,336 | €3,527 | +€1,191 | +51.0% |
| Other amounts payable | 47/48 | €2,907 | €1,738 | -€1,169 | -40.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,620 | €2,792 | +€172 | +6.6% |
| Other operating charges | 640/8 | €1,153 | €493 | -€660 | -57.2% |
| Gross operating margin | 9900 | €16,113 | €24,848 | +€8,735 | +54.2% |
| Operating profit (loss) | 9901 | €12,339 | €21,562 | +€9,223 | +74.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €730 | €659 | -€71 | -9.7% |
| Recurring financial charges | 65 | €730 | €659 | -€71 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €11,609 | €20,903 | +€9,294 | +80.1% |
| Income taxes | 67/77 | €5,674 | €8,086 | +€2,413 | +42.5% |
| Profit (loss) for the period | 9904 | €5,935 | €12,817 | +€6,882 | +115.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,935 | €12,817 | +€6,882 | +115.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.