SOBA INVEST: 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.
SOBA INVEST
Largest movements
- Financial fixed assets +€268,599
up €268,599 (+3.4%), from €7.9m to €8.2m
- Receivables within one year +€225,544
up €225,544 (+14.8%), from €1.5m to €1.8m
- Reserves +€523,916
up €523,916 (+6.3%), from €8.3m to €8.8m
of which Distributable reserves: +€523,916
- Financial income +€249,870
up €249,870 (+9.0%), from €2.8m to €3.0m
- Gross operating margin +€11,210
up €11,210 (+50.4%), from -€22,238 to -€11,029
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 | €9,536,763 | €10,029,552 | +€492,789 | +5.2% |
| Fixed assets | 21/28 | €7,924,966 | €8,193,565 | +€268,599 | +3.4% |
| Financial fixed assets | 28 | €7,924,966 | €8,193,565 | +€268,599 | +3.4% |
| Current assets | 29/58 | €1,611,797 | €1,835,986 | +€224,189 | +13.9% |
| Amounts receivable within one year | 40/41 | €1,528,671 | €1,754,215 | +€225,544 | +14.8% |
| Other amounts receivable | 41 | €1,528,671 | €1,754,215 | +€225,544 | +14.8% |
| Cash at bank and in hand | 54/58 | €82,920 | €81,611 | -€1,309 | -1.6% |
| Deferred charges and accrued income | 490/1 | €206 | €160 | -€46 | -22.2% |
| Total equity and liabilities | 10/49 | €9,536,763 | €10,029,552 | +€492,789 | +5.2% |
| Equity | 10/15 | €8,319,222 | €8,843,138 | +€523,916 | +6.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €8,257,222 | €8,781,138 | +€523,916 | +6.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €8,251,022 | €8,774,938 | +€523,916 | +6.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,217,541 | €1,186,414 | -€31,128 | -2.6% |
| Amounts payable within one year | 42/48 | €105,436 | €75,276 | -€30,160 | -28.6% |
| Other amounts payable | 47/48 | €105,436 | €75,276 | -€30,160 | -28.6% |
| Accrued charges and deferred income | 492/3 | €1,112,105 | €1,111,137 | -€968 | -0.1% |
| Gross operating margin | 9900 | -€22,238 | -€11,029 | +€11,210 | +50.4% |
| Operating profit (loss) | 9901 | -€22,238 | -€11,029 | +€11,210 | +50.4% |
| Financial income | 75/76B | €2,785,177 | €3,035,047 | +€249,870 | +9.0% |
| Recurring financial income | 75 | €2,785,177 | €3,035,047 | +€249,870 | +9.0% |
| Financial charges | 65/66B | €109 | €102 | -€6 | -5.9% |
| Recurring financial charges | 65 | €109 | €102 | -€6 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €2,762,830 | €3,023,916 | +€261,086 | +9.4% |
| Profit (loss) for the period | 9904 | €2,762,830 | €3,023,916 | +€261,086 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,762,830 | €3,023,916 | +€261,086 | +9.4% |
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 29 October 2026 via checked.be.