SOBEN: 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.
SOBEN
Largest movements
- Tangible fixed assets +€47,812
up €47,812 (+29.1%), from €164,399 to €212,211
of which Furniture and vehicles: +€60,640
- Current investments +€12,683
up €12,683 (+2.3%), from €559,381 to €572,063
- Reserves +€169,053
up €169,053 (+22.0%), from €767,052 to €936,104
- Other debts -€70,806
down €70,806 (-61.3%), from €115,520 to €44,713
- Tax, wage and social debts -€19,577
down €19,577 (-57.6%), from €34,008 to €14,431
of which Taxes: -€19,597
- Short-term financial debts -€16,986
no longer reported in 2025 (was €16,986)
- Financial charges +€23,228
up €23,228 (+1056.6%), from €2,198 to €25,427
- Financial income +€20,314
up €20,314 (+949.9%), from €2,139 to €22,452
- Depreciation +€7,385
up €7,385 (+42.6%), from €17,350 to €24,736
- Taxes -€3,238
down €3,238 (-4.2%), from €76,973 to €73,735
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 | €967,997 | €1,018,049 | +€50,052 | +5.2% |
| Fixed assets | 21/28 | €164,399 | €212,211 | +€47,812 | +29.1% |
| Tangible fixed assets | 22/27 | €164,399 | €212,211 | +€47,812 | +29.1% |
| Land and buildings | 22 | €144,413 | €130,806 | -€13,607 | -9.4% |
| Plant, machinery and equipment | 23 | €2,423 | €3,202 | +€779 | +32.1% |
| Furniture and vehicles | 24 | €12,438 | €73,079 | +€60,640 | +487.5% |
| Other tangible fixed assets | 26 | €5,125 | €5,125 | = | 0.0% |
| Current assets | 29/58 | €803,599 | €805,838 | +€2,239 | +0.3% |
| Amounts receivable within one year | 40/41 | €9,552 | €2,748 | -€6,803 | -71.2% |
| Trade receivables | 40 | €6,798 | - | -€6,798 | |
| Other amounts receivable | 41 | €2,753 | €2,748 | -€5 | -0.2% |
| Current investments | 50/53 | €559,381 | €572,063 | +€12,683 | +2.3% |
| Cash at bank and in hand | 54/58 | €109,105 | €110,989 | +€1,884 | +1.7% |
| Deferred charges and accrued income | 490/1 | €125,561 | €120,037 | -€5,524 | -4.4% |
| Total equity and liabilities | 10/49 | €967,997 | €1,018,049 | +€50,052 | +5.2% |
| Equity | 10/15 | €775,112 | €942,304 | +€167,193 | +21.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €767,052 | €936,104 | +€169,053 | +22.0% |
| Distributable reserves | 133 | €767,052 | €936,104 | +€169,053 | +22.0% |
| Profit (loss) carried forward | 14 | €1,860 | - | -€1,860 | |
| Amounts payable | 17/49 | €192,886 | €75,745 | -€117,141 | -60.7% |
| Amounts payable after more than one year | 17 | €15,397 | €6,648 | -€8,749 | -56.8% |
| Financial debts | 170/4 | €15,397 | €6,648 | -€8,749 | -56.8% |
| Amounts payable within one year | 42/48 | €177,489 | €69,097 | -€108,392 | -61.1% |
| Current portion of amounts payable after more than one year | 42 | €9,367 | €8,749 | -€618 | -6.6% |
| Financial debts | 43 | €16,986 | - | -€16,986 | |
| Other loans | 439 | €16,986 | - | -€16,986 | |
| Trade debts | 44 | €1,608 | €1,203 | -€405 | -25.2% |
| Suppliers | 440/4 | €1,608 | €1,203 | -€405 | -25.2% |
| Taxes, remuneration and social security | 45 | €34,008 | €14,431 | -€19,577 | -57.6% |
| Taxes | 450/3 | €31,354 | €11,757 | -€19,597 | -62.5% |
| Remuneration and social security | 454/9 | €2,654 | €2,674 | +€20 | +0.8% |
| Other amounts payable | 47/48 | €115,520 | €44,713 | -€70,806 | -61.3% |
| Non-recurring operating income | 76A | - | €22,095 | +€22,095 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,350 | €24,736 | +€7,385 | +42.6% |
| Other operating charges | 640/8 | €546 | €591 | +€45 | +8.3% |
| Gross operating margin | 9900 | €271,086 | €269,229 | -€1,857 | -0.7% |
| Operating profit (loss) | 9901 | €253,190 | €243,902 | -€9,287 | -3.7% |
| Financial income | 75/76B | €2,139 | €22,452 | +€20,314 | +949.9% |
| Recurring financial income | 75 | €2,139 | €22,452 | +€20,314 | +949.9% |
| Financial charges | 65/66B | €2,198 | €25,427 | +€23,228 | +1056.6% |
| Recurring financial charges | 65 | €2,198 | €25,427 | +€23,228 | +1056.6% |
| Profit (loss) for the period before taxes | 9903 | €253,130 | €240,928 | -€12,202 | -4.8% |
| Income taxes | 67/77 | €76,973 | €73,735 | -€3,238 | -4.2% |
| Profit (loss) for the period | 9904 | €176,157 | €167,193 | -€8,964 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €176,157 | €167,193 | -€8,964 | -5.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.