SOB SERVICES: 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.
SOB SERVICES
Largest movements
- Receivables within one year +€33,975
up €33,975 (+28.1%), from €120,730 to €154,705
of which Other amounts receivable: +€19,152
- Cash -€31,256
down €31,256 (-41.6%), from €75,061 to €43,805
mainly Receivables within one year (-€33,975) and Contributions, distributions and other (-€33,500)
- Deferred charges and accrued income +€8,721
up €8,721 (+562.2%), from €1,551 to €10,272
- Financial fixed assets +€7,800
new in 2025: €7,800
- Other debts +€28,510
up €28,510 (+4148.8%), from €687 to €29,198
- Profit (loss) carried forward -€25,000
down €25,000 (-90.6%), from €27,600 to €2,600
- Provisions +€16,273
up €16,273 (+107.0%), from €15,214 to €31,486
- Current portion of long-term debt +€11,006
up €11,006 (+18.2%), from €60,598 to €71,604
- Debts after one year -€7,662
down €7,662 (-49.0%), from €15,646 to €7,984
- Provisions +€16,367
up €16,367, from -€95 to €16,273
- Financial charges +€3,564
up €3,564 (+20.8%), from €17,163 to €20,726
- Gross operating margin -€781
down €781 (-1.4%), from €55,833 to €55,052
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.
Cash bridge derived
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 | €197,342 | €216,581 | +€19,239 | +9.7% |
| Fixed assets | 21/28 | - | €7,800 | +€7,800 | |
| Financial fixed assets | 28 | - | €7,800 | +€7,800 | |
| Current assets | 29/58 | €197,342 | €208,781 | +€11,439 | +5.8% |
| Amounts receivable within one year | 40/41 | €120,730 | €154,705 | +€33,975 | +28.1% |
| Trade receivables | 40 | €21,229 | €36,052 | +€14,822 | +69.8% |
| Other amounts receivable | 41 | €99,500 | €118,653 | +€19,152 | +19.2% |
| Cash at bank and in hand | 54/58 | €75,061 | €43,805 | -€31,256 | -41.6% |
| Deferred charges and accrued income | 490/1 | €1,551 | €10,272 | +€8,721 | +562.2% |
| Total equity and liabilities | 10/49 | €197,342 | €216,581 | +€19,239 | +9.7% |
| Equity | 10/15 | €66,600 | €39,976 | -€26,624 | -40.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,000 | €34,376 | -€1,624 | -4.5% |
| Distributable reserves | 133 | €36,000 | €34,376 | -€1,624 | -4.5% |
| Profit (loss) carried forward | 14 | €27,600 | €2,600 | -€25,000 | -90.6% |
| Provisions and deferred taxes | 16 | €15,214 | €31,486 | +€16,273 | +107.0% |
| Provisions for liabilities and charges | 160/5 | €15,214 | €31,486 | +€16,273 | +107.0% |
| Other liabilities and charges | 164/5 | €15,214 | €31,486 | +€16,273 | +107.0% |
| Amounts payable | 17/49 | €115,528 | €145,119 | +€29,591 | +25.6% |
| Amounts payable after more than one year | 17 | €15,646 | €7,984 | -€7,662 | -49.0% |
| Financial debts | 170/4 | €15,646 | €7,984 | -€7,662 | -49.0% |
| Amounts payable within one year | 42/48 | €99,882 | €137,135 | +€37,253 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €60,598 | €71,604 | +€11,006 | +18.2% |
| Trade debts | 44 | €2,252 | €908 | -€1,345 | -59.7% |
| Suppliers | 440/4 | €2,252 | €908 | -€1,345 | -59.7% |
| Taxes, remuneration and social security | 45 | €36,345 | €35,426 | -€919 | -2.5% |
| Taxes | 450/3 | €34,345 | €33,426 | -€919 | -2.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €687 | €29,198 | +€28,510 | +4148.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€95 | €16,273 | +€16,367 | |
| Other operating charges | 640/8 | €339 | €584 | +€246 | +72.5% |
| Gross operating margin | 9900 | €55,833 | €55,052 | -€781 | -1.4% |
| Operating profit (loss) | 9901 | €55,589 | €38,195 | -€17,394 | -31.3% |
| Financial charges | 65/66B | €17,163 | €20,726 | +€3,564 | +20.8% |
| Recurring financial charges | 65 | €17,163 | €20,726 | +€3,564 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €38,427 | €17,469 | -€20,958 | -54.5% |
| Income taxes | 67/77 | €10,223 | €10,593 | +€370 | +3.6% |
| Profit (loss) for the period | 9904 | €28,203 | €6,876 | -€21,327 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,203 | €6,876 | -€21,327 | -75.6% |
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 12 October 2026 via checked.be.