SOBE: 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.
SOBE
Largest movements
- Receivables within one year -€1,877
down €1,877 (-39.8%), from €4,714 to €2,837
of which Other amounts receivable: -€3,478
- Profit (loss) carried forward -€4,605
down €4,605 (-19.1%), from €24,169 to €19,564
- Other debts +€1,755
up €1,755 (+27.5%), from €6,369 to €8,124
- Trade debts +€924
new in 2025: €924
- Gross operating margin +€4,271
up €4,271, from -€3,765 to €506
- Other operating charges +€963
up €963 (+248.6%), from €387 to €1,350
- Financial charges +€178
new in 2025: €178
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 | €50,989 | €49,113 | -€1,876 | -3.7% |
| Fixed assets | 21/28 | €45,000 | €45,000 | = | 0.0% |
| Intangible fixed assets | 21 | €45,000 | €45,000 | = | 0.0% |
| Current assets | 29/58 | €5,989 | €4,113 | -€1,876 | -31.3% |
| Amounts receivable within one year | 40/41 | €4,714 | €2,837 | -€1,877 | -39.8% |
| Trade receivables | 40 | - | €1,601 | +€1,601 | |
| Other amounts receivable | 41 | €4,714 | €1,236 | -€3,478 | -73.8% |
| Cash at bank and in hand | 54/58 | €1,276 | €1,277 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €50,989 | €49,113 | -€1,876 | -3.7% |
| Equity | 10/15 | €44,620 | €40,015 | -€4,605 | -10.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,169 | €19,564 | -€4,605 | -19.1% |
| Amounts payable | 17/49 | €6,369 | €9,098 | +€2,729 | +42.8% |
| Amounts payable within one year | 42/48 | €6,369 | €9,098 | +€2,729 | +42.8% |
| Trade debts | 44 | - | €924 | +€924 | |
| Suppliers | 440/4 | - | €924 | +€924 | |
| Taxes, remuneration and social security | 45 | - | €50 | +€50 | |
| Taxes | 450/3 | - | €50 | +€50 | |
| Other amounts payable | 47/48 | €6,369 | €8,124 | +€1,755 | +27.5% |
| Other operating charges | 640/8 | €387 | €1,350 | +€963 | +248.6% |
| Non-recurring operating charges | 66A | - | €3,582 | +€3,582 | |
| Gross operating margin | 9900 | -€3,765 | €506 | +€4,271 | |
| Operating profit (loss) | 9901 | -€4,153 | -€4,427 | -€274 | -6.6% |
| Financial charges | 65/66B | - | €178 | +€178 | |
| Recurring financial charges | 65 | - | €178 | +€178 | |
| Profit (loss) for the period before taxes | 9903 | -€4,153 | -€4,605 | -€452 | -10.9% |
| Profit (loss) for the period | 9904 | -€4,153 | -€4,605 | -€452 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,153 | -€4,605 | -€452 | -10.9% |
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.