SOBEMA: 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.
What changed
SOBEMA
NACE 69.209, Other tax advisory services
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
-€13,065
2025 · €296,352-€309,417
Equity
€1.3m
2025 · €1.3m-€13,065
Cash
€112,462
2025 · €100,804+€11,657
Balance sheet total
€2.0m
2025 · €2.1m-€24,127
Largest movements
Assets
- Tangible fixed assets -€31,497
down €31,497 (-1.6%), from €1.9m to €1.9m
of which Land and buildings: -€29,424
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€391,782
down €391,782 (-86.8%), from €451,429 to €59,647
- Depreciation +€16,428
up €16,428 (+33.6%), from €48,893 to €65,321
From the 2025 result to the 2026 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 2025
€296,352
Gross operating margin
-€391,782
Depreciation
-€16,428
Other operating charges
+€912
Financial income
-€2,941
Financial charges
-€258
Taxes
-€936
Deferred taxes and other
+€102,016
Result 2026
-€13,065
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€45,482
Investment
-€33,825
Financing
€0
Cash 2025
€100,804
From operations (derived)
+€45,482
Net result for the year
-€13,065
Depreciation
+€65,321
Receivables within one year
+€4,499
Deferred charges and accrued income
-€211
Provisions
-€5,301
Trade debts
-€7,720
Tax, wage and social debts
+€1,346
Other debts
+€613
Investment (derived)
-€33,825
Investment in fixed assets (net)
-€33,825
Cash 2026
€112,462
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,063,557 | €2,039,429 | -€24,127 | -1.2% |
| Fixed assets | 21/28 | €1,925,998 | €1,894,501 | -€31,497 | -1.6% |
| Tangible fixed assets | 22/27 | €1,916,679 | €1,885,182 | -€31,497 | -1.6% |
| Land and buildings | 22 | €1,871,544 | €1,842,120 | -€29,424 | -1.6% |
| Plant, machinery and equipment | 23 | €3,412 | €7,349 | +€3,938 | +115.4% |
| Furniture and vehicles | 24 | €41,723 | €35,713 | -€6,010 | -14.4% |
| Financial fixed assets | 28 | €9,319 | €9,319 | = | 0.0% |
| Current assets | 29/58 | €137,559 | €144,928 | +€7,369 | +5.4% |
| Amounts receivable within one year | 40/41 | €34,315 | €29,815 | -€4,499 | -13.1% |
| Trade receivables | 40 | €11,815 | €7,815 | -€3,999 | -33.9% |
| Other amounts receivable | 41 | €22,500 | €22,000 | -€500 | -2.2% |
| Cash at bank and in hand | 54/58 | €100,804 | €112,462 | +€11,657 | +11.6% |
| Deferred charges and accrued income | 490/1 | €2,440 | €2,651 | +€211 | +8.7% |
| Total equity and liabilities | 10/49 | €2,063,557 | €2,039,429 | -€24,127 | -1.2% |
| Equity | 10/15 | €1,330,773 | €1,317,708 | -€13,065 | -1.0% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €509,130 | €493,228 | -€15,902 | -3.1% |
| Tax-exempt reserves | 132 | €509,130 | €493,228 | -€15,902 | -3.1% |
| Profit (loss) carried forward | 14 | -€178,357 | -€175,521 | +€2,836 | +1.6% |
| Provisions and deferred taxes | 16 | €169,710 | €164,409 | -€5,301 | -3.1% |
| Deferred taxes | 168 | €169,710 | €164,409 | -€5,301 | -3.1% |
| Amounts payable | 17/49 | €563,074 | €557,312 | -€5,761 | -1.0% |
| Amounts payable within one year | 42/48 | €563,074 | €557,312 | -€5,761 | -1.0% |
| Trade debts | 44 | €56,937 | €49,217 | -€7,720 | -13.6% |
| Suppliers | 440/4 | €56,937 | €49,217 | -€7,720 | -13.6% |
| Taxes, remuneration and social security | 45 | €2,628 | €3,973 | +€1,346 | +51.2% |
| Taxes | 450/3 | €2,628 | €3,973 | +€1,346 | +51.2% |
| Other amounts payable | 47/48 | €503,509 | €504,122 | +€613 | +0.1% |
| Non-recurring operating income | 76A | €403,347 | - | -€403,347 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,893 | €65,321 | +€16,428 | +33.6% |
| Other operating charges | 640/8 | €5,440 | €4,528 | -€912 | -16.8% |
| Gross operating margin | 9900 | €451,429 | €59,647 | -€391,782 | -86.8% |
| Operating profit (loss) | 9901 | €397,096 | -€10,201 | -€407,298 | |
| Financial income | 75/76B | €2,947 | €6 | -€2,941 | -99.8% |
| Recurring financial income | 75 | €2,947 | €6 | -€2,941 | -99.8% |
| Financial charges | 65/66B | - | €258 | +€258 | |
| Recurring financial charges | 65 | - | €258 | +€258 | |
| Profit (loss) for the period before taxes | 9903 | €400,044 | -€10,454 | -€410,497 | |
| Transfer from deferred taxes | 780 | €4,021 | €5,301 | +€1,279 | +31.8% |
| Transfer to deferred taxes | 680 | €100,737 | - | -€100,737 | |
| Income taxes | 67/77 | €6,976 | €7,912 | +€936 | +13.4% |
| Profit (loss) for the period | 9904 | €296,352 | -€13,065 | -€309,417 | |
| Transfer from tax-exempt reserves | 789 | €12,064 | €15,902 | +€3,838 | +31.8% |
| Transfer to tax-exempt reserves | 689 | €302,210 | - | -€302,210 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,205 | €2,836 | -€3,369 | -54.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.