SOBEVA INVEST: 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.
SOBEVA INVEST
Largest movements
- Current investments -€1.5m
down €1.5m (-100.0%), from €1.5m to €0
- Cash +€1.1m
up €1.1m (+2418.9%), from €45,713 to €1.2m
mainly Current investments (+€1.5m) and Other debts (+€39,980)
- Receivables within one year +€120,007
new in 2025: €120,007
- Profit (loss) carried forward -€300,000
down €300,000 (-74.6%), from €402,068 to €102,068
- Other debts +€39,980
up €39,980 (+15.3%), from €262,000 to €301,980
- Reserves +€26,778
up €26,778 (+3.2%), from €842,590 to €869,369
of which Distributable reserves: +€26,778
- Financial income -€20,633
down €20,633 (-44.7%), from €46,114 to €25,481
- Taxes -€6,357
down €6,357 (-33.7%), from €18,854 to €12,497
- Gross operating margin +€2,017
up €2,017 (+8.7%), from €23,187 to €25,204
- Other operating charges +€748
up €748 (+23.1%), from €3,238 to €3,986
- Depreciation +€582
up €582 (+8.8%), from €6,638 to €7,220
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 | €1,584,626 | €1,344,799 | -€239,827 | -15.1% |
| Fixed assets | 21/28 | €80,295 | €73,075 | -€7,220 | -9.0% |
| Tangible fixed assets | 22/27 | €80,295 | €73,075 | -€7,220 | -9.0% |
| Land and buildings | 22 | €80,295 | €73,075 | -€7,220 | -9.0% |
| Current assets | 29/58 | €1,504,330 | €1,271,723 | -€232,607 | -15.5% |
| Amounts receivable within one year | 40/41 | - | €120,007 | +€120,007 | |
| Other amounts receivable | 41 | - | €120,007 | +€120,007 | |
| Current investments | 50/53 | €1,450,000 | €0 | -€1.5m | -100.0% |
| Cash at bank and in hand | 54/58 | €45,713 | €1,151,472 | +€1.1m | +2418.9% |
| Deferred charges and accrued income | 490/1 | €8,617 | €244 | -€8,373 | -97.2% |
| Total equity and liabilities | 10/49 | €1,584,626 | €1,344,799 | -€239,827 | -15.1% |
| Equity | 10/15 | €1,306,631 | €1,033,410 | -€273,222 | -20.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €842,590 | €869,369 | +€26,778 | +3.2% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €836,393 | €863,171 | +€26,778 | +3.2% |
| Profit (loss) carried forward | 14 | €402,068 | €102,068 | -€300,000 | -74.6% |
| Amounts payable | 17/49 | €277,994 | €311,389 | +€33,395 | +12.0% |
| Amounts payable within one year | 42/48 | €267,477 | €302,679 | +€35,202 | +13.2% |
| Trade debts | 44 | €457 | €699 | +€242 | +53.1% |
| Suppliers | 440/4 | €457 | €699 | +€242 | +53.1% |
| Taxes, remuneration and social security | 45 | €5,020 | €0 | -€5,020 | -100.0% |
| Taxes | 450/3 | €5,020 | €0 | -€5,020 | -100.0% |
| Other amounts payable | 47/48 | €262,000 | €301,980 | +€39,980 | +15.3% |
| Accrued charges and deferred income | 492/3 | €10,518 | €8,710 | -€1,808 | -17.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,638 | €7,220 | +€582 | +8.8% |
| Other operating charges | 640/8 | €3,238 | €3,986 | +€748 | +23.1% |
| Gross operating margin | 9900 | €23,187 | €25,204 | +€2,017 | +8.7% |
| Operating profit (loss) | 9901 | €13,312 | €13,998 | +€687 | +5.2% |
| Financial income | 75/76B | €46,114 | €25,481 | -€20,633 | -44.7% |
| Recurring financial income | 75 | €46,114 | €25,481 | -€20,633 | -44.7% |
| Financial charges | 65/66B | €407 | €204 | -€203 | -49.8% |
| Recurring financial charges | 65 | €407 | €204 | -€203 | -49.8% |
| Profit (loss) for the period before taxes | 9903 | €59,019 | €39,275 | -€19,744 | -33.5% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €18,854 | €12,497 | -€6,357 | -33.7% |
| Profit (loss) for the period | 9904 | €40,165 | €26,778 | -€13,387 | -33.3% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €40,165 | €26,778 | -€13,387 | -33.3% |
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 8 October 2026 via checked.be.