SOBERGE: 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.
SOBERGE
Largest movements
- Tangible fixed assets +€23,497
up €23,497 (+2035.8%), from €1,154 to €24,652
- Cash +€6,917
up €6,917 (+59.0%), from €11,733 to €18,651
mainly Net result for the year (+€25,272) and Other debts (+€20,500)
- Receivables within one year +€3,565
up €3,565 (+251.8%), from €1,416 to €4,981
of which Trade receivables: +€4,366
- Deferred charges and accrued income +€927
up €927 (+220.1%), from €421 to €1,348
- Other debts +€20,500
up €20,500 (+455.6%), from €4,500 to €25,000
- Debts after one year +€10,198
new in 2025: €10,198
- Current portion of long-term debt +€3,620
new in 2025: €3,620
- Gross operating margin +€29,945
up €29,945 (+321.4%), from €9,317 to €39,262
- Taxes +€7,737
up €7,737 (+334.7%), from €2,311 to €10,048
- Depreciation +€2,342
up €2,342 (+374.6%), from €625 to €2,967
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 | €14,725 | €49,632 | +€34,907 | +237.1% |
| Fixed assets | 21/28 | €1,154 | €24,652 | +€23,497 | +2035.8% |
| Tangible fixed assets | 22/27 | €1,154 | €24,652 | +€23,497 | +2035.8% |
| Furniture and vehicles | 24 | €1,154 | €24,652 | +€23,497 | +2035.8% |
| Current assets | 29/58 | €13,571 | €24,980 | +€11,410 | +84.1% |
| Amounts receivable within one year | 40/41 | €1,416 | €4,981 | +€3,565 | +251.8% |
| Trade receivables | 40 | €605 | €4,971 | +€4,366 | +721.6% |
| Other amounts receivable | 41 | €811 | €10 | -€801 | -98.7% |
| Cash at bank and in hand | 54/58 | €11,733 | €18,651 | +€6,917 | +59.0% |
| Deferred charges and accrued income | 490/1 | €421 | €1,348 | +€927 | +220.1% |
| Total equity and liabilities | 10/49 | €14,725 | €49,632 | +€34,907 | +237.1% |
| Equity | 10/15 | €8,800 | €9,072 | +€272 | +3.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €2,194 | €2,194 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,194 | €2,194 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,854 | -€13,581 | +€272 | +2.0% |
| Amounts payable | 17/49 | €5,925 | €40,559 | +€34,635 | +584.6% |
| Amounts payable after more than one year | 17 | - | €10,198 | +€10,198 | |
| Financial debts | 170/4 | - | €10,198 | +€10,198 | |
| Amounts payable within one year | 42/48 | €5,913 | €30,361 | +€24,448 | +413.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,620 | +€3,620 | |
| Trade debts | 44 | €198 | €240 | +€43 | +21.5% |
| Suppliers | 440/4 | €198 | €240 | +€43 | +21.5% |
| Taxes, remuneration and social security | 45 | €1,215 | €1,502 | +€286 | +23.6% |
| Taxes | 450/3 | €1,215 | €1,502 | +€286 | +23.6% |
| Other amounts payable | 47/48 | €4,500 | €25,000 | +€20,500 | +455.6% |
| Accrued charges and deferred income | 492/3 | €12 | €0 | -€12 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €625 | €2,967 | +€2,342 | +374.6% |
| Other operating charges | 640/8 | €402 | €614 | +€212 | +52.7% |
| Non-recurring operating charges | 66A | €872 | - | -€872 | |
| Gross operating margin | 9900 | €9,317 | €39,262 | +€29,945 | +321.4% |
| Operating profit (loss) | 9901 | €7,418 | €35,681 | +€28,263 | +381.0% |
| Financial charges | 65/66B | €221 | €361 | +€140 | +63.1% |
| Recurring financial charges | 65 | €221 | €361 | +€140 | +63.1% |
| Profit (loss) for the period before taxes | 9903 | €7,197 | €35,320 | +€28,123 | +390.8% |
| Income taxes | 67/77 | €2,311 | €10,048 | +€7,737 | +334.7% |
| Profit (loss) for the period | 9904 | €4,886 | €25,272 | +€20,386 | +417.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,886 | €25,272 | +€20,386 | +417.3% |
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 3 October 2026 via checked.be.