SOBEAS: 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.
What changed
SOBEAS
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€35,888
2024 · €57,184-€21,295
Equity
€267,174
2024 · €231,285+€35,888
Cash
€58
2024 · €58
Balance sheet total
€1.5m
2024 · €1.6m-€108,552
Largest movements
Assets
- Tangible fixed assets -€61,854
down €61,854 (-4.1%), from €1.5m to €1.4m
of which Land and buildings: -€70,953
- Receivables within one year -€44,430
down €44,430 (-64.4%), from €68,987 to €24,557
Equity and liabilities
- Debts after one year -€93,195
down €93,195 (-10.3%), from €906,980 to €813,785
- Trade debts -€43,666
down €43,666 (-67.4%), from €64,794 to €21,127
- Profit (loss) carried forward +€36,923
up €36,923 (+29.5%), from €125,327 to €162,249
Income statement
- Gross operating margin -€23,808
down €23,808 (-13.9%), from €171,157 to €147,349
- Taxes -€3,789
down €3,789 (-21.0%), from €18,076 to €14,287
- Depreciation +€2,015
up €2,015 (+3.0%), from €67,117 to €69,132
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.
Result 2024
€57,184
Gross operating margin
-€23,808
Depreciation
-€2,015
Other operating charges
+€1,232
Financial income
-€1,094
Financial charges
+€600
Taxes
+€3,789
Result 2025
€35,888
raises the resultlowers the result
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.
From operations
+€114,723
Investment
-€7,279
Financing
-€107,445
Cash 2024
€58
From operations (derived)
+€114,723
Net result for the year
+€35,888
Depreciation
+€69,132
Receivables within one year
+€44,430
Deferred charges and accrued income
+€2,268
Provisions
-€344
Trade debts
-€43,666
Tax, wage and social debts
+€6,747
Other debts
+€2,327
Accrued charges and deferred income
-€2,058
Investment (derived)
-€7,279
Investment in fixed assets (net)
-€7,279
Financing
-€107,445
Debts after one year
-€93,195
Current portion of long-term debt
-€14,250
Cash 2025
€58
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,571,201 | €1,462,649 | -€108,552 | -6.9% |
| Fixed assets | 21/28 | €1,499,594 | €1,437,741 | -€61,854 | -4.1% |
| Tangible fixed assets | 22/27 | €1,499,532 | €1,437,679 | -€61,854 | -4.1% |
| Land and buildings | 22 | €1,495,237 | €1,424,284 | -€70,953 | -4.7% |
| Plant, machinery and equipment | 23 | €1,033 | €374 | -€658 | -63.7% |
| Furniture and vehicles | 24 | €3,262 | €2,438 | -€824 | -25.3% |
| Assets under construction and advance payments | 27 | - | €10,582 | +€10,582 | |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €71,607 | €24,908 | -€46,698 | -65.2% |
| Amounts receivable within one year | 40/41 | €68,987 | €24,557 | -€44,430 | -64.4% |
| Trade receivables | 40 | €68,987 | €24,557 | -€44,430 | -64.4% |
| Cash at bank and in hand | 54/58 | €58 | €58 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,561 | €293 | -€2,268 | -88.6% |
| Total equity and liabilities | 10/49 | €1,571,201 | €1,462,649 | -€108,552 | -6.9% |
| Equity | 10/15 | €231,285 | €267,174 | +€35,888 | +15.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €93,559 | €92,525 | -€1,034 | -1.1% |
| Tax-exempt reserves | 132 | €29,699 | €28,665 | -€1,034 | -3.5% |
| Distributable reserves | 133 | €63,860 | €63,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,327 | €162,249 | +€36,923 | +29.5% |
| Provisions and deferred taxes | 16 | €9,900 | €9,556 | -€344 | -3.5% |
| Deferred taxes | 168 | €9,900 | €9,556 | -€344 | -3.5% |
| Amounts payable | 17/49 | €1,330,016 | €1,185,920 | -€144,096 | -10.8% |
| Amounts payable after more than one year | 17 | €906,980 | €813,785 | -€93,195 | -10.3% |
| Financial debts | 170/4 | €906,980 | €813,785 | -€93,195 | -10.3% |
| Amounts payable within one year | 42/48 | €414,608 | €365,765 | -€48,843 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €107,483 | €93,233 | -€14,250 | -13.3% |
| Financial debts | 43 | €22,500 | €22,500 | = | 0.0% |
| Credit institutions | 430/8 | €22,500 | €22,500 | = | 0.0% |
| Trade debts | 44 | €64,794 | €21,127 | -€43,666 | -67.4% |
| Suppliers | 440/4 | €64,794 | €21,127 | -€43,666 | -67.4% |
| Taxes, remuneration and social security | 45 | €25,165 | €31,912 | +€6,747 | +26.8% |
| Taxes | 450/3 | €25,165 | €31,912 | +€6,747 | +26.8% |
| Other amounts payable | 47/48 | €194,667 | €196,993 | +€2,327 | +1.2% |
| Accrued charges and deferred income | 492/3 | €8,427 | €6,369 | -€2,058 | -24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,117 | €69,132 | +€2,015 | +3.0% |
| Other operating charges | 640/8 | €8,740 | €7,508 | -€1,232 | -14.1% |
| Gross operating margin | 9900 | €171,157 | €147,349 | -€23,808 | -13.9% |
| Operating profit (loss) | 9901 | €95,299 | €70,709 | -€24,590 | -25.8% |
| Financial income | 75/76B | €1,094 | - | -€1,094 | |
| Recurring financial income | 75 | €1,094 | - | -€1,094 | |
| Financial charges | 65/66B | €21,478 | €20,877 | -€600 | -2.8% |
| Recurring financial charges | 65 | €21,478 | €20,877 | -€600 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €74,915 | €49,831 | -€25,084 | -33.5% |
| Transfer from deferred taxes | 780 | €344 | €344 | = | 0.0% |
| Income taxes | 67/77 | €18,076 | €14,287 | -€3,789 | -21.0% |
| Profit (loss) for the period | 9904 | €57,184 | €35,888 | -€21,295 | -37.2% |
| Transfer from tax-exempt reserves | 789 | €1,034 | €1,034 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,218 | €36,923 | -€21,295 | -36.6% |
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 15 October 2026 via checked.be.