SOBICOM: 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.
SOBICOM
Largest movements
- Cash -€50,323
down €50,323 (-38.8%), from €129,835 to €79,512
mainly Receivables after one year (-€50,000) and Other debts (-€46,979)
- Receivables after one year +€50,000
up €50,000 (+200%), from €25,000 to €75,000
- Receivables within one year +€5,139
up €5,139 (+30.4%), from €16,886 to €22,025
of which Trade receivables: +€7,311
- Tangible fixed assets -€5,054
down €5,054 (-26.5%), from €19,101 to €14,047
of which Other tangible fixed assets: -€3,455
- Other debts -€46,979
down €46,979 (-60.9%), from €77,147 to €30,168
- Reserves +€22,334
up €22,334 (+8.0%), from €280,799 to €303,133
- Tax, wage and social debts +€15,346
up €15,346 (+156%), from €9,855 to €25,201
of which Taxes: +€15,346
- Trade debts +€7,784
up €7,784 (+430%), from €1,812 to €9,596
- Financial income +€8,046
up €8,046 (+124%), from €6,466 to €14,512
- Taxes +€1,688
up €1,688 (+9.8%), from €17,229 to €18,917
- Depreciation +€1,192
up €1,192 (+30.9%), from €3,862 to €5,054
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.
Derived cash bridge
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 | €388,821 | €386,842 | -€1,979 | -0.5% |
| Fixed assets | 21/28 | €19,101 | €14,047 | -€5,054 | -26.5% |
| Tangible fixed assets | 22/27 | €19,101 | €14,047 | -€5,054 | -26.5% |
| Plant, machinery and equipment | 23 | €1,515 | €1,097 | -€418 | -27.6% |
| Furniture and vehicles | 24 | €2,670 | €1,489 | -€1,181 | -44.2% |
| Other tangible fixed assets | 26 | €14,916 | €11,461 | -€3,455 | -23.2% |
| Current assets | 29/58 | €369,720 | €372,795 | +€3,075 | +0.8% |
| Amounts receivable after more than one year | 29 | €25,000 | €75,000 | +€50,000 | +200% |
| Other amounts receivable | 291 | €25,000 | €75,000 | +€50,000 | +200% |
| Stocks and contracts in progress | 3 | €2,948 | €0 | -€2,948 | -100% |
| Stocks | 30/36 | €2,948 | €0 | -€2,948 | -100% |
| Amounts receivable within one year | 40/41 | €16,886 | €22,025 | +€5,139 | +30.4% |
| Trade receivables | 40 | €14,714 | €22,025 | +€7,311 | +49.7% |
| Other amounts receivable | 41 | €2,172 | €0 | -€2,172 | -100% |
| Current investments | 50/53 | €182,312 | €182,312 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €129,835 | €79,512 | -€50,323 | -38.8% |
| Deferred charges and accrued income | 490/1 | €12,739 | €13,946 | +€1,207 | +9.5% |
| Total equity and liabilities | 10/49 | €388,821 | €386,842 | -€1,979 | -0.5% |
| Equity | 10/15 | €299,434 | €321,768 | +€22,334 | +7.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €280,799 | €303,133 | +€22,334 | +8.0% |
| Distributable reserves | 133 | €280,799 | €303,133 | +€22,334 | +8.0% |
| Profit (loss) carried forward | 14 | -€21,366 | -€21,366 | = | 0.0% |
| Amounts payable | 17/49 | €89,387 | €65,075 | -€24,313 | -27.2% |
| Amounts payable within one year | 42/48 | €88,814 | €64,965 | -€23,849 | -26.9% |
| Trade debts | 44 | €1,812 | €9,596 | +€7,784 | +430% |
| Suppliers | 440/4 | €1,812 | €9,596 | +€7,784 | +430% |
| Taxes, remuneration and social security | 45 | €9,855 | €25,201 | +€15,346 | +156% |
| Taxes | 450/3 | €9,855 | €25,201 | +€15,346 | +156% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €77,147 | €30,168 | -€46,979 | -60.9% |
| Accrued charges and deferred income | 492/3 | €573 | €110 | -€463 | -80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,862 | €5,054 | +€1,192 | +30.9% |
| Other operating charges | 640/8 | €985 | €1,018 | +€33 | +3.4% |
| Non-recurring operating charges | 66A | €585 | €0 | -€585 | -100% |
| Gross operating margin | 9900 | €62,790 | €63,390 | +€600 | +1.0% |
| Operating profit (loss) | 9901 | €57,358 | €57,319 | -€39 | -0.1% |
| Financial income | 75/76B | €6,466 | €14,512 | +€8,046 | +124% |
| Recurring financial income | 75 | €6,466 | €14,512 | +€8,046 | +124% |
| Financial charges | 65/66B | €269 | €316 | +€47 | +17.5% |
| Recurring financial charges | 65 | €269 | €316 | +€47 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €63,555 | €71,515 | +€7,960 | +12.5% |
| Income taxes | 67/77 | €17,229 | €18,917 | +€1,688 | +9.8% |
| Profit (loss) for the period | 9904 | €46,326 | €52,598 | +€6,272 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,326 | €52,598 | +€6,272 | +13.5% |
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 17 October 2026 via checked.be.