SOBABY: 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.
SOBABY
Largest movements
- Receivables within one year +€52,792
up €52,792 (+22.2%), from €237,999 to €290,791
of which Trade receivables: +€52,804
- Cash +€12,856
up €12,856 (+125%), from €10,290 to €23,146
mainly Advances received (+€139,446) and Other debts (+€16,177)
- Stocks and contracts -€8,376
down €8,376 (-52.1%), from €16,074 to €7,698
- Tangible fixed assets +€4,155
up €4,155 (+141%), from €2,939 to €7,094
of which Plant, machinery and equipment: +€4,825
- Advances received +€139,446
up €139,446 (+2,825%), from €4,936 to €144,382
- Trade debts -€111,300
down €111,300 (-53.7%), from €207,077 to €95,777
- Other debts +€16,177
up €16,177 (+56.5%), from €28,649 to €44,826
- Profit (loss) carried forward +€12,746
up €12,746, from -€346 to €12,400
- Tax, wage and social debts +€5,512
up €5,512 (+52.0%), from €10,591 to €16,103
of which Taxes: +€5,587
- Gross operating margin +€22,231
up €22,231 (+107%), from €20,792 to €43,023
- Staff costs +€6,726
up €6,726 (+50.1%), from €13,421 to €20,147
- Taxes +€2,755
up €2,755 (+118%), from €2,331 to €5,087
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,735 | €332,088 | +€61,353 | +22.7% |
| Fixed assets | 21/28 | €6,299 | €10,454 | +€4,155 | +66.0% |
| Tangible fixed assets | 22/27 | €2,939 | €7,094 | +€4,155 | +141% |
| Plant, machinery and equipment | 23 | €1,377 | €6,201 | +€4,825 | +350% |
| Furniture and vehicles | 24 | €1,562 | €893 | -€669 | -42.9% |
| Financial fixed assets | 28 | €3,360 | €3,360 | = | 0.0% |
| Current assets | 29/58 | €264,436 | €321,634 | +€57,198 | +21.6% |
| Stocks and contracts in progress | 3 | €16,074 | €7,698 | -€8,376 | -52.1% |
| Stocks | 30/36 | €16,074 | €7,698 | -€8,376 | -52.1% |
| Amounts receivable within one year | 40/41 | €237,999 | €290,791 | +€52,792 | +22.2% |
| Trade receivables | 40 | €237,986 | €290,791 | +€52,804 | +22.2% |
| Other amounts receivable | 41 | €13 | - | -€13 | |
| Cash at bank and in hand | 54/58 | €10,290 | €23,146 | +€12,856 | +125% |
| Deferred charges and accrued income | 490/1 | €73 | - | -€73 | |
| Total equity and liabilities | 10/49 | €270,735 | €332,088 | +€61,353 | +22.7% |
| Equity | 10/15 | €18,254 | €31,000 | +€12,746 | +69.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€346 | €12,400 | +€12,746 | |
| Amounts payable | 17/49 | €252,481 | €301,088 | +€48,607 | +19.3% |
| Amounts payable within one year | 42/48 | €251,253 | €301,088 | +€49,835 | +19.8% |
| Trade debts | 44 | €207,077 | €95,777 | -€111,300 | -53.7% |
| Suppliers | 440/4 | €207,077 | €95,777 | -€111,300 | -53.7% |
| Advances received on contracts in progress | 46 | €4,936 | €144,382 | +€139,446 | +2,825% |
| Taxes, remuneration and social security | 45 | €10,591 | €16,103 | +€5,512 | +52.0% |
| Taxes | 450/3 | €6,452 | €12,039 | +€5,587 | +86.6% |
| Remuneration and social security | 454/9 | €4,139 | €4,063 | -€75 | -1.8% |
| Other amounts payable | 47/48 | €28,649 | €44,826 | +€16,177 | +56.5% |
| Accrued charges and deferred income | 492/3 | €1,228 | - | -€1,228 | |
| Remuneration, social security and pensions | 62 | €13,421 | €20,147 | +€6,726 | +50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €693 | €1,114 | +€421 | +60.8% |
| Other operating charges | 640/8 | €797 | €787 | -€10 | -1.2% |
| Non-recurring operating charges | 66A | - | €1,778 | +€1,778 | |
| Gross operating margin | 9900 | €20,792 | €43,023 | +€22,231 | +107% |
| Operating profit (loss) | 9901 | €5,881 | €19,196 | +€13,316 | +226% |
| Financial income | 75/76B | €11 | €44 | +€33 | +302% |
| Recurring financial income | 75 | €11 | €44 | +€33 | +302% |
| Financial charges | 65/66B | €1,094 | €1,408 | +€314 | +28.7% |
| Recurring financial charges | 65 | €1,094 | €1,408 | +€314 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €4,798 | €17,833 | +€13,035 | +272% |
| Income taxes | 67/77 | €2,331 | €5,087 | +€2,755 | +118% |
| Profit (loss) for the period | 9904 | €2,466 | €12,746 | +€10,280 | +417% |
| Profit (loss) for the period to be appropriated | 9905 | €2,466 | €12,746 | +€10,280 | +417% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.