SOBASIM: 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.
SOBASIM
Largest movements
- Cash +€130,228
up €130,228 (+2,497%), from €5,215 to €135,443
mainly Other debts (+€120,946) and Receivables within one year (+€27,541)
- Receivables within one year -€27,541
down €27,541 (-26.8%), from €102,675 to €75,134
of which Trade receivables: -€60,985
- Tangible fixed assets -€11,551
down €11,551 (-99.0%), from €11,668 to €118
of which Furniture and vehicles: -€11,486
- Other debts +€120,946
up €120,946 (+55.1%), from €219,661 to €340,607
- Debts after one year -€27,367
down €27,367 (-94.1%), from €29,096 to €1,729
- Reserves -€10,000
down €10,000 (-4.9%), from €202,500 to €192,500
of which Distributable reserves: -€10,000
- Profit (loss) carried forward +€8,679
up €8,679, from -€6,696 to €1,983
- Turnover -€234,854
down €234,854 (-83.0%), from €283,000 to €48,146
- Financial charges -€20,930
down €20,930 (-90.2%), from €23,204 to €2,275
- Gross operating margin -€16,535
down €16,535 (-44.6%), from €37,052 to €20,517
- Depreciation -€3,862
down €3,862 (-25.1%), from €15,413 to €11,551
- Other operating charges +€2,894
up €2,894 (+200%), from €1,444 to €4,338
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 | €607,133 | €699,524 | +€92,391 | +15.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €499,243 | €487,693 | -€11,551 | -2.3% |
| Tangible fixed assets | 22/27 | €11,668 | €118 | -€11,551 | -99.0% |
| Plant, machinery and equipment | 23 | €64 | €0 | -€64 | -100% |
| Furniture and vehicles | 24 | €11,604 | €118 | -€11,486 | -99.0% |
| Financial fixed assets | 28 | €487,575 | €487,575 | = | 0.0% |
| Current assets | 29/58 | €107,890 | €211,832 | +€103,942 | +96.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €102,675 | €75,134 | -€27,541 | -26.8% |
| Trade receivables | 40 | €97,285 | €36,300 | -€60,985 | -62.7% |
| Other amounts receivable | 41 | €5,390 | €38,834 | +€33,444 | +621% |
| Cash at bank and in hand | 54/58 | €5,215 | €135,443 | +€130,228 | +2,497% |
| Deferred charges and accrued income | 490/1 | - | €1,255 | +€1,255 | |
| Total equity and liabilities | 10/49 | €607,133 | €699,524 | +€92,391 | +15.2% |
| Equity | 10/15 | €320,804 | €319,483 | -€1,321 | -0.4% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Contributions outside capital | 11 | €125,000 | €125,000 | = | 0.0% |
| Other | 1109/19 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €202,500 | €192,500 | -€10,000 | -4.9% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €190,000 | €180,000 | -€10,000 | -5.3% |
| Profit (loss) carried forward | 14 | -€6,696 | €1,983 | +€8,679 | |
| Amounts payable | 17/49 | €286,329 | €380,041 | +€93,712 | +32.7% |
| Amounts payable after more than one year | 17 | €29,096 | €1,729 | -€27,367 | -94.1% |
| Financial debts | 170/4 | €29,096 | €1,729 | -€27,367 | -94.1% |
| Amounts payable within one year | 42/48 | €257,233 | €378,312 | +€121,079 | +47.1% |
| Current portion of amounts payable after more than one year | 42 | €26,297 | €27,367 | +€1,069 | +4.1% |
| Trade debts | 44 | €974 | €4,358 | +€3,384 | +348% |
| Suppliers | 440/4 | €974 | €4,358 | +€3,384 | +348% |
| Taxes, remuneration and social security | 45 | €10,301 | €5,981 | -€4,320 | -41.9% |
| Taxes | 450/3 | €10,301 | €5,981 | -€4,320 | -41.9% |
| Other amounts payable | 47/48 | €219,661 | €340,607 | +€120,946 | +55.1% |
| Turnover | 70 | €283,000 | €48,146 | -€234,854 | -83.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,002 | €35,028 | +€2,026 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,413 | €11,551 | -€3,862 | -25.1% |
| Other operating charges | 640/8 | €1,444 | €4,338 | +€2,894 | +200% |
| Gross operating margin | 9900 | €37,052 | €20,517 | -€16,535 | -44.6% |
| Operating profit (loss) | 9901 | €20,195 | €4,628 | -€15,566 | -77.1% |
| Financial charges | 65/66B | €23,204 | €2,275 | -€20,930 | -90.2% |
| Recurring financial charges | 65 | €23,204 | €2,275 | -€20,930 | -90.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,010 | €2,354 | +€5,363 | |
| Income taxes | 67/77 | €3,741 | €3,675 | -€67 | -1.8% |
| Profit (loss) for the period | 9904 | -€6,751 | -€1,321 | +€5,430 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,751 | -€1,321 | +€5,430 | +80.4% |
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 13 October 2026 via checked.be.