Sobeing: 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.
Sobeing
Largest movements
- Receivables within one year +€25,279
up €25,279 (+82.3%), from €30,717 to €55,996
of which Other amounts receivable: +€13,209
- Cash -€15,150
down €15,150 (-22.4%), from €67,713 to €52,563
mainly Receivables within one year (-€25,279) and Tax, wage and social debts (-€10,566)
- Tangible fixed assets -€2,392
down €2,392 (-23.2%), from €10,294 to €7,902
of which Other tangible fixed assets: -€1,507
- Reserves +€17,893
up €17,893 (+24.5%), from €72,914 to €90,806
- Tax, wage and social debts -€10,566
down €10,566 (-35.5%), from €29,726 to €19,161
- Gross operating margin +€7,065
up €7,065 (+35.1%), from €20,108 to €27,174
- Financial charges -€1,985
down €1,985 (-81.7%), from €2,428 to €443
- Taxes +€1,520
up €1,520 (+36.8%), from €4,126 to €5,646
- Depreciation +€1,295
up €1,295 (+53.5%), from €2,422 to €3,717
- Other operating charges -€651
down €651 (-58.1%), from €1,121 to €470
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 | €108,815 | €116,552 | +€7,738 | +7.1% |
| Fixed assets | 21/28 | €10,385 | €7,993 | -€2,392 | -23.0% |
| Tangible fixed assets | 22/27 | €10,294 | €7,902 | -€2,392 | -23.2% |
| Plant, machinery and equipment | 23 | €467 | €24 | -€443 | -94.8% |
| Furniture and vehicles | 24 | €3,728 | €3,286 | -€442 | -11.9% |
| Other tangible fixed assets | 26 | €6,098 | €4,592 | -€1,507 | -24.7% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €98,430 | €108,559 | +€10,130 | +10.3% |
| Amounts receivable within one year | 40/41 | €30,717 | €55,996 | +€25,279 | +82.3% |
| Trade receivables | 40 | €18,967 | €31,037 | +€12,070 | +63.6% |
| Other amounts receivable | 41 | €11,750 | €24,959 | +€13,209 | +112.4% |
| Cash at bank and in hand | 54/58 | €67,713 | €52,563 | -€15,150 | -22.4% |
| Total equity and liabilities | 10/49 | €108,815 | €116,552 | +€7,738 | +7.1% |
| Equity | 10/15 | €76,914 | €94,806 | +€17,893 | +23.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €72,914 | €90,806 | +€17,893 | +24.5% |
| Distributable reserves | 133 | €72,914 | €90,806 | +€17,893 | +24.5% |
| Amounts payable | 17/49 | €31,901 | €21,746 | -€10,155 | -31.8% |
| Amounts payable within one year | 42/48 | €31,901 | €21,746 | -€10,155 | -31.8% |
| Trade debts | 44 | €2,175 | €2,585 | +€411 | +18.9% |
| Suppliers | 440/4 | €2,175 | €2,585 | +€411 | +18.9% |
| Taxes, remuneration and social security | 45 | €29,726 | €19,161 | -€10,566 | -35.5% |
| Taxes | 450/3 | €29,726 | €19,161 | -€10,566 | -35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,422 | €3,717 | +€1,295 | +53.5% |
| Other operating charges | 640/8 | €1,121 | €470 | -€651 | -58.1% |
| Gross operating margin | 9900 | €20,108 | €27,174 | +€7,065 | +35.1% |
| Operating profit (loss) | 9901 | €16,566 | €22,987 | +€6,421 | +38.8% |
| Financial income | 75/76B | €558 | €995 | +€437 | +78.3% |
| Recurring financial income | 75 | €558 | €995 | +€437 | +78.3% |
| Financial charges | 65/66B | €2,428 | €443 | -€1,985 | -81.7% |
| Recurring financial charges | 65 | €2,428 | €443 | -€1,985 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | €14,695 | €23,539 | +€8,843 | +60.2% |
| Income taxes | 67/77 | €4,126 | €5,646 | +€1,520 | +36.8% |
| Profit (loss) for the period | 9904 | €10,570 | €17,893 | +€7,323 | +69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,570 | €17,893 | +€7,323 | +69.3% |
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 28 September 2026 via checked.be.