SOBATIM: 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.
SOBATIM
Largest movements
- Receivables within one year +€26,285
up €26,285, from €0 to €26,285
of which Trade receivables: +€26,285
- Cash -€5,175
down €5,175 (-72.3%), from €7,153 to €1,978
mainly Receivables within one year (-€26,285) and Net result for the year (-€21,299)
- Tangible fixed assets -€3,732
down €3,732 (-3.0%), from €123,250 to €119,518
of which Land and buildings: -€2,168
- Other debts +€27,374
up €27,374 (+33.4%), from €81,871 to €109,245
- Profit (loss) carried forward -€18,859
down €18,859 (-39.8%), from -€47,422 to -€66,281
- Trade debts +€7,330
up €7,330 (+190.8%), from €3,842 to €11,172
- Tax, wage and social debts +€4,544
up €4,544 (+44.8%), from €10,146 to €14,690
- Reserves -€2,439
down €2,439 (-12.6%), from €19,291 to €16,851
of which Distributable reserves: -€1,859
- Gross operating margin -€57,713
down €57,713, from €51,137 to -€6,575
- Taxes -€9,706
down €9,706 (-97.9%), from €9,915 to €209
- Financial income -€1,852
down €1,852 (-100.0%), from €1,852 to €0
- Other operating charges -€627
down €627 (-20.5%), from €3,054 to €2,427
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 | €141,248 | €158,899 | +€17,650 | +12.5% |
| Fixed assets | 21/28 | €123,500 | €121,018 | -€2,482 | -2.0% |
| Tangible fixed assets | 22/27 | €123,250 | €119,518 | -€3,732 | -3.0% |
| Land and buildings | 22 | €117,725 | €115,557 | -€2,168 | -1.8% |
| Plant, machinery and equipment | 23 | €1,642 | €815 | -€827 | -50.4% |
| Furniture and vehicles | 24 | €3,883 | €3,146 | -€737 | -19.0% |
| Financial fixed assets | 28 | €250 | €1,500 | +€1,250 | +500.0% |
| Current assets | 29/58 | €17,748 | €37,881 | +€20,132 | +113.4% |
| Amounts receivable within one year | 40/41 | €0 | €26,285 | +€26,285 | |
| Trade receivables | 40 | €0 | €26,285 | +€26,285 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €9,618 | €9,618 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,153 | €1,978 | -€5,175 | -72.3% |
| Deferred charges and accrued income | 490/1 | €977 | €0 | -€977 | -100.0% |
| Total equity and liabilities | 10/49 | €141,248 | €158,899 | +€17,650 | +12.5% |
| Equity | 10/15 | -€9,539 | -€30,838 | -€21,299 | -223.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €19,291 | €16,851 | -€2,439 | -12.6% |
| Tax-exempt reserves | 132 | €8,317 | €7,737 | -€580 | -7.0% |
| Distributable reserves | 133 | €10,973 | €9,114 | -€1,859 | -16.9% |
| Profit (loss) carried forward | 14 | -€47,422 | -€66,281 | -€18,859 | -39.8% |
| Provisions and deferred taxes | 16 | €4,928 | €4,629 | -€299 | -6.1% |
| Deferred taxes | 168 | €4,928 | €4,629 | -€299 | -6.1% |
| Amounts payable | 17/49 | €145,859 | €185,107 | +€39,248 | +26.9% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €95,859 | €135,107 | +€39,248 | +40.9% |
| Trade debts | 44 | €3,842 | €11,172 | +€7,330 | +190.8% |
| Suppliers | 440/4 | €3,842 | €11,172 | +€7,330 | +190.8% |
| Taxes, remuneration and social security | 45 | €10,146 | €14,690 | +€4,544 | +44.8% |
| Taxes | 450/3 | €10,146 | €14,690 | +€4,544 | +44.8% |
| Other amounts payable | 47/48 | €81,871 | €109,245 | +€27,374 | +33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,104 | €9,904 | -€201 | -2.0% |
| Other operating charges | 640/8 | €3,054 | €2,427 | -€627 | -20.5% |
| Gross operating margin | 9900 | €51,137 | -€6,575 | -€57,713 | |
| Operating profit (loss) | 9901 | €37,979 | -€18,906 | -€56,885 | |
| Financial income | 75/76B | €1,852 | €0 | -€1,852 | -100.0% |
| Recurring financial income | 75 | €1,852 | €0 | -€1,852 | -100.0% |
| Financial charges | 65/66B | €2,194 | €2,483 | +€289 | +13.2% |
| Recurring financial charges | 65 | €2,194 | €2,483 | +€289 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €37,637 | -€21,389 | -€59,025 | |
| Transfer from deferred taxes | 780 | €299 | €299 | = | 0.0% |
| Income taxes | 67/77 | €9,915 | €209 | -€9,706 | -97.9% |
| Profit (loss) for the period | 9904 | €28,020 | -€21,299 | -€49,319 | |
| Transfer from tax-exempt reserves | 789 | €580 | €580 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,601 | -€20,719 | -€49,319 |
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 11 October 2026 via checked.be.