SOBESAM: 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.
SOBESAM
Largest movements
- Receivables within one year +€24,138
up €24,138 (+122.7%), from €19,672 to €43,810
of which Other amounts receivable: +€24,138
- Tangible fixed assets -€1,449
down €1,449 (-12.4%), from €11,683 to €10,234
- Deferred charges and accrued income -€1,158
down €1,158 (-80.0%), from €1,448 to €290
- Profit (loss) carried forward +€11,076
up €11,076 (+84.7%), from €13,077 to €24,153
- Tax, wage and social debts +€7,671
up €7,671 (+97.4%), from €7,877 to €15,548
- Trade debts +€1,301
up €1,301 (+3.7%), from €35,480 to €36,781
- Other debts +€1,000
up €1,000 (+16.7%), from €6,000 to €7,000
- Taxes +€5,821
up €5,821 (+353.3%), from €1,648 to €7,469
- Gross operating margin +€1,991
up €1,991 (+6.6%), from €30,045 to €32,036
- Financial charges -€1,020
down €1,020 (-65.0%), from €1,568 to €548
- Depreciation -€371
down €371 (-20.4%), from €1,820 to €1,449
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 | €71,270 | €92,590 | +€21,320 | +29.9% |
| Fixed assets | 21/28 | €11,683 | €10,234 | -€1,449 | -12.4% |
| Tangible fixed assets | 22/27 | €11,683 | €10,234 | -€1,449 | -12.4% |
| Land and buildings | 22 | €11,683 | €10,234 | -€1,449 | -12.4% |
| Current assets | 29/58 | €59,587 | €82,356 | +€22,769 | +38.2% |
| Amounts receivable after more than one year | 29 | €32,395 | €32,395 | = | 0.0% |
| Other amounts receivable | 291 | €32,395 | €32,395 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,672 | €43,810 | +€24,138 | +122.7% |
| Trade receivables | 40 | €19,260 | €19,260 | = | 0.0% |
| Other amounts receivable | 41 | €412 | €24,550 | +€24,138 | +5863.1% |
| Cash at bank and in hand | 54/58 | €6,072 | €5,861 | -€211 | -3.5% |
| Deferred charges and accrued income | 490/1 | €1,448 | €290 | -€1,158 | -80.0% |
| Total equity and liabilities | 10/49 | €71,270 | €92,590 | +€21,320 | +29.9% |
| Equity | 10/15 | €21,277 | €32,353 | +€11,076 | +52.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,077 | €24,153 | +€11,076 | +84.7% |
| Amounts payable | 17/49 | €49,993 | €60,237 | +€10,244 | +20.5% |
| Amounts payable within one year | 42/48 | €49,357 | €59,329 | +€9,972 | +20.2% |
| Trade debts | 44 | €35,480 | €36,781 | +€1,301 | +3.7% |
| Suppliers | 440/4 | €35,480 | €36,781 | +€1,301 | +3.7% |
| Taxes, remuneration and social security | 45 | €7,877 | €15,548 | +€7,671 | +97.4% |
| Taxes | 450/3 | €7,877 | €15,548 | +€7,671 | +97.4% |
| Other amounts payable | 47/48 | €6,000 | €7,000 | +€1,000 | +16.7% |
| Accrued charges and deferred income | 492/3 | €636 | €908 | +€272 | +42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,820 | €1,449 | -€371 | -20.4% |
| Other operating charges | 640/8 | €1,681 | €1,494 | -€187 | -11.1% |
| Gross operating margin | 9900 | €30,045 | €32,036 | +€1,991 | +6.6% |
| Operating profit (loss) | 9901 | €26,544 | €29,093 | +€2,549 | +9.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +300.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +300.0% |
| Financial charges | 65/66B | €1,568 | €548 | -€1,020 | -65.0% |
| Recurring financial charges | 65 | €1,568 | €548 | -€1,020 | -65.0% |
| Profit (loss) for the period before taxes | 9903 | €24,976 | €28,545 | +€3,569 | +14.3% |
| Income taxes | 67/77 | €1,648 | €7,469 | +€5,821 | +353.3% |
| Profit (loss) for the period | 9904 | €23,328 | €21,076 | -€2,252 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,328 | €21,076 | -€2,252 | -9.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.