Soaper Sam: 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.
Soaper Sam
Largest movements
- Cash +€18,355
up €18,355 (+39.5%), from €46,465 to €64,820
mainly Net result for the year (+€29,489) and Tax, wage and social debts (+€11,134)
- Receivables within one year +€2,633
up €2,633 (+9.9%), from €26,618 to €29,251
of which Trade receivables: +€10,423
- Tangible fixed assets +€2,404
up €2,404 (+11.3%), from €21,350 to €23,754
of which Furniture and vehicles: +€3,366
- Deferred charges and accrued income +€1,241
up €1,241 (+36.2%), from €3,424 to €4,665
- Reserves +€29,489
up €29,489 (+116%), from €25,353 to €54,842
- Other debts -€20,756
down €20,756 (-55.9%), from €37,103 to €16,347
- Tax, wage and social debts +€11,134
up €11,134 (+48.3%), from €23,036 to €34,170
of which Taxes: +€11,263
- Trade debts +€4,765
new in 2025: €4,765
- Gross operating margin +€8,612
up €8,612 (+4.5%), from €192,332 to €200,944
- Financial charges +€3,023
up €3,023 (+284%), from €1,064 to €4,087
- Taxes +€2,663
up €2,663 (+27.3%), from €9,745 to €12,408
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 | €97,992 | €122,624 | +€24,633 | +25.1% |
| Fixed assets | 21/28 | €21,485 | €23,889 | +€2,404 | +11.2% |
| Tangible fixed assets | 22/27 | €21,350 | €23,754 | +€2,404 | +11.3% |
| Plant, machinery and equipment | 23 | €14,104 | €13,143 | -€962 | -6.8% |
| Furniture and vehicles | 24 | €7,246 | €10,611 | +€3,366 | +46.5% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €76,507 | €98,736 | +€22,229 | +29.1% |
| Amounts receivable within one year | 40/41 | €26,618 | €29,251 | +€2,633 | +9.9% |
| Trade receivables | 40 | €18,828 | €29,251 | +€10,423 | +55.4% |
| Other amounts receivable | 41 | €7,790 | €0 | -€7,790 | -100% |
| Cash at bank and in hand | 54/58 | €46,465 | €64,820 | +€18,355 | +39.5% |
| Deferred charges and accrued income | 490/1 | €3,424 | €4,665 | +€1,241 | +36.2% |
| Total equity and liabilities | 10/49 | €97,992 | €122,624 | +€24,633 | +25.1% |
| Equity | 10/15 | €27,853 | €57,342 | +€29,489 | +106% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €25,353 | €54,842 | +€29,489 | +116% |
| Distributable reserves | 133 | €25,353 | €54,842 | +€29,489 | +116% |
| Amounts payable | 17/49 | €70,139 | €65,282 | -€4,857 | -6.9% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,139 | €55,282 | -€4,857 | -8.1% |
| Trade debts | 44 | - | €4,765 | +€4,765 | |
| Suppliers | 440/4 | - | €4,765 | +€4,765 | |
| Taxes, remuneration and social security | 45 | €23,036 | €34,170 | +€11,134 | +48.3% |
| Taxes | 450/3 | €7,902 | €19,165 | +€11,263 | +143% |
| Remuneration and social security | 454/9 | €15,135 | €15,005 | -€130 | -0.9% |
| Other amounts payable | 47/48 | €37,103 | €16,347 | -€20,756 | -55.9% |
| Remuneration, social security and pensions | 62 | €146,281 | €146,391 | +€111 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,631 | €6,369 | -€1,263 | -16.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €525 | +€525 | |
| Other operating charges | 640/8 | €2,309 | €1,694 | -€615 | -26.6% |
| Gross operating margin | 9900 | €192,332 | €200,944 | +€8,612 | +4.5% |
| Operating profit (loss) | 9901 | €36,110 | €45,965 | +€9,855 | +27.3% |
| Financial income | 75/76B | €52 | €19 | -€33 | -63.3% |
| Recurring financial income | 75 | €52 | €19 | -€33 | -63.3% |
| Financial charges | 65/66B | €1,064 | €4,087 | +€3,023 | +284% |
| Recurring financial charges | 65 | €1,064 | €4,087 | +€3,023 | +284% |
| Profit (loss) for the period before taxes | 9903 | €35,098 | €41,897 | +€6,799 | +19.4% |
| Income taxes | 67/77 | €9,745 | €12,408 | +€2,663 | +27.3% |
| Profit (loss) for the period | 9904 | €25,353 | €29,489 | +€4,137 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,353 | €29,489 | +€4,137 | +16.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.