SOBER SYNDIC: 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.
SOBER SYNDIC
Largest movements
- Cash +€40,324
up €40,324 (+17.6%), from €229,562 to €269,886
mainly Net result for the year (+€182,828) and Accrued charges and deferred income (+€45,987)
- Receivables after one year +€17,777
up €17,777 (+141.7%), from €12,542 to €30,319
- Tangible fixed assets -€5,769
down €5,769 (-46.3%), from €12,460 to €6,691
of which Plant, machinery and equipment: -€3,607
- Accrued charges and deferred income +€45,987
up €45,987 (+33.6%), from €136,841 to €182,828
- Tax, wage and social debts +€3,922
up €3,922 (+8170.8%), from €48 to €3,970
- Turnover +€91,017
up €91,017 (+11.0%), from €824,014 to €915,031
- Gross operating margin +€77,446
up €77,446 (+11.9%), from €651,423 to €728,869
- Staff costs +€39,777
up €39,777 (+9.0%), from €439,693 to €479,470
- Purchases and services +€13,571
up €13,571 (+7.9%), from €172,591 to €186,162
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 | €254,564 | €306,896 | +€52,332 | +20.6% |
| Fixed assets | 21/28 | €12,460 | €6,691 | -€5,769 | -46.3% |
| Tangible fixed assets | 22/27 | €12,460 | €6,691 | -€5,769 | -46.3% |
| Plant, machinery and equipment | 23 | €8,484 | €4,877 | -€3,607 | -42.5% |
| Furniture and vehicles | 24 | €3,976 | €1,814 | -€2,162 | -54.4% |
| Current assets | 29/58 | €242,104 | €300,205 | +€58,101 | +24.0% |
| Amounts receivable after more than one year | 29 | €12,542 | €30,319 | +€17,777 | +141.7% |
| Trade receivables | 290 | €12,542 | €30,319 | +€17,777 | +141.7% |
| Cash at bank and in hand | 54/58 | €229,562 | €269,886 | +€40,324 | +17.6% |
| Total equity and liabilities | 10/49 | €254,564 | €306,896 | +€52,332 | +20.6% |
| Equity | 10/15 | €50,010 | €50,010 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,523 | €2,523 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,523 | €2,523 | = | 0.0% |
| Legal reserve | 130 | €2,523 | €2,523 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,287 | €41,287 | = | 0.0% |
| Provisions and deferred taxes | 16 | €52,300 | €52,300 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €52,300 | €52,300 | = | 0.0% |
| Other liabilities and charges | 164/5 | €52,300 | €52,300 | = | 0.0% |
| Amounts payable | 17/49 | €152,254 | €204,586 | +€52,332 | +34.4% |
| Amounts payable within one year | 42/48 | €15,413 | €21,758 | +€6,345 | +41.2% |
| Trade debts | 44 | €7,105 | €9,940 | +€2,835 | +39.9% |
| Suppliers | 440/4 | €7,105 | €9,940 | +€2,835 | +39.9% |
| Taxes, remuneration and social security | 45 | €48 | €3,970 | +€3,922 | +8170.8% |
| Taxes | 450/3 | €48 | €3,970 | +€3,922 | +8170.8% |
| Other amounts payable | 47/48 | €8,260 | €7,848 | -€412 | -5.0% |
| Accrued charges and deferred income | 492/3 | €136,841 | €182,828 | +€45,987 | +33.6% |
| Turnover | 70 | €824,014 | €915,031 | +€91,017 | +11.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €172,591 | €186,162 | +€13,571 | +7.9% |
| Remuneration, social security and pensions | 62 | €439,693 | €479,470 | +€39,777 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,166 | €6,039 | -€4,127 | -40.6% |
| Gross operating margin | 9900 | €651,423 | €728,869 | +€77,446 | +11.9% |
| Operating profit (loss) | 9901 | €201,564 | €243,360 | +€41,796 | +20.7% |
| Financial income | 75/76B | €10 | €337 | +€327 | +3270.0% |
| Recurring financial income | 75 | €10 | €337 | +€327 | +3270.0% |
| Financial charges | 65/66B | €983 | €1,237 | +€254 | +25.8% |
| Recurring financial charges | 65 | €983 | €1,237 | +€254 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €200,591 | €242,460 | +€41,869 | +20.9% |
| Income taxes | 67/77 | €63,750 | €59,632 | -€4,118 | -6.5% |
| Profit (loss) for the period | 9904 | €136,841 | €182,828 | +€45,987 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €136,841 | €182,828 | +€45,987 | +33.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.