SOBEFA: 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.
SOBEFA
Largest movements
- Cash -€125
down €125 (-9.6%), from €1,297 to €1,173
mainly Net result for the year (-€1,734)
- Profit (loss) carried forward -€1,734
down €1,734 (-23.0%), from -€7,532 to -€9,266
- Other debts +€1,043
up €1,043 (+40.0%), from €2,608 to €3,650
- Trade debts +€567
up €567 (+14.5%), from €3,897 to €4,463
- Gross operating margin +€1,089
up €1,089 (+47.4%), from -€2,299 to -€1,210
- Other operating charges -€35
down €35 (-8.1%), from €434 to €399
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,472 | €1,348 | -€125 | -8.5% |
| Fixed assets | 21/28 | €175 | €175 | = | 0.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €1,297 | €1,173 | -€125 | -9.6% |
| Cash at bank and in hand | 54/58 | €1,297 | €1,173 | -€125 | -9.6% |
| Total equity and liabilities | 10/49 | €1,472 | €1,348 | -€125 | -8.5% |
| Equity | 10/15 | -€5,032 | -€6,766 | -€1,734 | -34.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,532 | -€9,266 | -€1,734 | -23.0% |
| Amounts payable | 17/49 | €6,504 | €8,113 | +€1,609 | +24.7% |
| Amounts payable within one year | 42/48 | €6,504 | €8,113 | +€1,609 | +24.7% |
| Trade debts | 44 | €3,897 | €4,463 | +€567 | +14.5% |
| Suppliers | 440/4 | €3,897 | €4,463 | +€567 | +14.5% |
| Other amounts payable | 47/48 | €2,608 | €3,650 | +€1,043 | +40.0% |
| Other operating charges | 640/8 | €434 | €399 | -€35 | -8.1% |
| Gross operating margin | 9900 | -€2,299 | -€1,210 | +€1,089 | +47.4% |
| Operating profit (loss) | 9901 | -€2,733 | -€1,609 | +€1,124 | +41.1% |
| Financial charges | 65/66B | €125 | €125 | = | 0.0% |
| Recurring financial charges | 65 | €125 | €125 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,858 | -€1,734 | +€1,124 | +39.3% |
| Profit (loss) for the period | 9904 | -€2,858 | -€1,734 | +€1,124 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,858 | -€1,734 | +€1,124 | +39.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.