SOALI: what changed
Two financial 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.
SOALI
Largest movements
- Cash +€110,515
up €110,515 (+130%), from €85,029 to €195,544
mainly Current investments (+€100,000) and Net result for the year (+€52,099)
- Current investments -€100,000
down €100,000 (-20.1%), from €497,734 to €397,734
- Tangible fixed assets +€29,742
up €29,742 (+2,728%), from €1,090 to €30,833
of which Furniture and vehicles: +€25,272
- Reserves +€52,099
up €52,099 (+7.7%), from €678,505 to €730,604
- Tax, wage and social debts -€15,866
down €15,866 (-75.9%), from €20,908 to €5,043
- Gross operating margin -€16,950
down €16,950 (-19.9%), from €85,295 to €68,344
- Taxes -€8,645
down €8,645 (-26.6%), from €32,537 to €23,892
- Depreciation +€6,104
up €6,104 (+1,120%), from €545 to €6,649
- Financial income +€1,284
up €1,284 (+9.4%), from €13,714 to €14,998
From the 2024 result to the 2025 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.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €701,828 | €738,040 | +€36,212 | +5.2% |
| Fixed assets | 21/28 | €42,215 | €71,958 | +€29,742 | +70.5% |
| Tangible fixed assets | 22/27 | €1,090 | €30,833 | +€29,742 | +2,728% |
| Plant, machinery and equipment | 23 | - | €4,470 | +€4,470 | |
| Furniture and vehicles | 24 | €1,090 | €26,362 | +€25,272 | +2,318% |
| Financial fixed assets | 28 | €41,125 | €41,125 | = | 0.0% |
| Current assets | 29/58 | €659,612 | €666,082 | +€6,470 | +1.0% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,345 | €31,683 | -€1,661 | -5.0% |
| Trade receivables | 40 | €11,110 | €17,394 | +€6,284 | +56.6% |
| Other amounts receivable | 41 | €22,234 | €14,290 | -€7,945 | -35.7% |
| Current investments | 50/53 | €497,734 | €397,734 | -€100,000 | -20.1% |
| Cash at bank and in hand | 54/58 | €85,029 | €195,544 | +€110,515 | +130% |
| Deferred charges and accrued income | 490/1 | €3,505 | €1,121 | -€2,384 | -68.0% |
| Total equity and liabilities | 10/49 | €701,828 | €738,040 | +€36,212 | +5.2% |
| Equity | 10/15 | €678,605 | €730,704 | +€52,099 | +7.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €678,505 | €730,604 | +€52,099 | +7.7% |
| Distributable reserves | 133 | €678,505 | €730,604 | +€52,099 | +7.7% |
| Amounts payable | 17/49 | €23,223 | €7,336 | -€15,887 | -68.4% |
| Amounts payable within one year | 42/48 | €23,223 | €7,336 | -€15,887 | -68.4% |
| Trade debts | 44 | €2,314 | €2,294 | -€21 | -0.9% |
| Suppliers | 440/4 | €2,314 | €2,294 | -€21 | -0.9% |
| Taxes, remuneration and social security | 45 | €20,908 | €5,043 | -€15,866 | -75.9% |
| Taxes | 450/3 | €20,908 | €5,043 | -€15,866 | -75.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €545 | €6,649 | +€6,104 | +1,120% |
| Other operating charges | 640/8 | €496 | €365 | -€131 | -26.5% |
| Gross operating margin | 9900 | €85,295 | €68,344 | -€16,950 | -19.9% |
| Operating profit (loss) | 9901 | €84,254 | €61,331 | -€22,923 | -27.2% |
| Financial income | 75/76B | €13,714 | €14,998 | +€1,284 | +9.4% |
| Recurring financial income | 75 | €13,714 | €14,998 | +€1,284 | +9.4% |
| Financial charges | 65/66B | €347 | €338 | -€9 | -2.6% |
| Recurring financial charges | 65 | €347 | €338 | -€9 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €97,621 | €75,991 | -€21,630 | -22.2% |
| Income taxes | 67/77 | €32,537 | €23,892 | -€8,645 | -26.6% |
| Profit (loss) for the period | 9904 | €65,084 | €52,099 | -€12,985 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,084 | €52,099 | -€12,985 | -20.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.