SOBACONIT: what changed
Two fiscal 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.
SOBACONIT
Largest movements
- Cash -€105,128
down €105,128 (-47.4%), from €221,804 to €116,676
mainly Other debts (-€178,754) and Deferred charges and accrued income (-€460)
- Tangible fixed assets -€8,358
down €8,358 (-25.6%), from €32,712 to €24,354
- Other debts -€178,754
down €178,754 (-96.4%), from €185,335 to €6,581
- Profit (loss) carried forward +€64,203
up €64,203 (+96.7%), from €66,382 to €130,585
- Gross operating margin +€6,287
up €6,287 (+7.4%), from €84,793 to €91,080
- Other operating charges -€2,450
down €2,450 (-72.6%), from €3,373 to €923
- Taxes +€2,118
up €2,118 (+13.7%), from €15,422 to €17,540
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 | €281,386 | €167,049 | -€114,337 | -40.6% |
| Fixed assets | 21/28 | €32,741 | €24,383 | -€8,358 | -25.5% |
| Tangible fixed assets | 22/27 | €32,712 | €24,354 | -€8,358 | -25.6% |
| Furniture and vehicles | 24 | €32,712 | €24,354 | -€8,358 | -25.6% |
| Financial fixed assets | 28 | €29 | €29 | = | 0.0% |
| Current assets | 29/58 | €248,645 | €142,666 | -€105,979 | -42.6% |
| Amounts receivable within one year | 40/41 | €23,628 | €22,317 | -€1,311 | -5.5% |
| Trade receivables | 40 | €19,050 | €21,857 | +€2,807 | +14.7% |
| Other amounts receivable | 41 | €4,578 | €460 | -€4,118 | -89.9% |
| Cash at bank and in hand | 54/58 | €221,804 | €116,676 | -€105,128 | -47.4% |
| Deferred charges and accrued income | 490/1 | €3,213 | €3,673 | +€460 | +14.3% |
| Total equity and liabilities | 10/49 | €281,386 | €167,049 | -€114,337 | -40.6% |
| Equity | 10/15 | €86,787 | €150,990 | +€64,203 | +74.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,382 | €130,585 | +€64,203 | +96.7% |
| Amounts payable | 17/49 | €194,599 | €16,059 | -€178,540 | -91.7% |
| Amounts payable within one year | 42/48 | €194,599 | €16,059 | -€178,540 | -91.7% |
| Trade debts | 44 | €2,083 | €2,678 | +€596 | +28.6% |
| Suppliers | 440/4 | €2,083 | €2,678 | +€596 | +28.6% |
| Taxes, remuneration and social security | 45 | €7,181 | €6,800 | -€381 | -5.3% |
| Taxes | 450/3 | €7,181 | €6,800 | -€381 | -5.3% |
| Other amounts payable | 47/48 | €185,335 | €6,581 | -€178,754 | -96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,564 | €8,358 | +€795 | +10.5% |
| Other operating charges | 640/8 | €3,373 | €923 | -€2,450 | -72.6% |
| Gross operating margin | 9900 | €84,793 | €91,080 | +€6,287 | +7.4% |
| Operating profit (loss) | 9901 | €73,856 | €81,798 | +€7,942 | +10.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €192 | €55 | -€137 | -71.3% |
| Recurring financial charges | 65 | €192 | €55 | -€137 | -71.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €73,664 | €81,743 | +€8,079 | +11.0% |
| Income taxes | 67/77 | €15,422 | €17,540 | +€2,118 | +13.7% |
| Profit (loss) for the period | 9904 | €58,242 | €64,203 | +€5,962 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,242 | €64,203 | +€5,962 | +10.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.