SOBINPAR: 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.
SOBINPAR
Largest movements
- Receivables within one year +€45,751
up €45,751 (+248%), from €18,470 to €64,221
- Tangible fixed assets -€28,775
down €28,775 (-17.1%), from €168,097 to €139,322
of which Other tangible fixed assets: -€17,972
- Deferred charges and accrued income -€22,163
no longer reported in 2025 (was €22,163)
- Other debts -€32,752
down €32,752 (-7.0%), from €465,650 to €432,898
- Profit (loss) carried forward +€26,940
up €26,940 (+27.8%), from -€96,837 to -€69,897
- Gross operating margin -€23,137
down €23,137 (-27.9%), from €82,917 to €59,780
- Depreciation -€5,660
down €5,660 (-16.4%), from €34,434 to €28,775
- Taxes +€3,271
new in 2025: €3,271
- Other operating charges -€3,015
down €3,015 (-88.6%), from €3,403 to €387
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 | €452,704 | €449,723 | -€2,981 | -0.7% |
| Fixed assets | 21/28 | €168,097 | €139,322 | -€28,775 | -17.1% |
| Tangible fixed assets | 22/27 | €168,097 | €139,322 | -€28,775 | -17.1% |
| Land and buildings | 22 | €94,710 | €84,151 | -€10,559 | -11.1% |
| Furniture and vehicles | 24 | €446 | €202 | -€244 | -54.8% |
| Other tangible fixed assets | 26 | €72,941 | €54,969 | -€17,972 | -24.6% |
| Current assets | 29/58 | €284,607 | €310,401 | +€25,794 | +9.1% |
| Amounts receivable within one year | 40/41 | €18,470 | €64,221 | +€45,751 | +248% |
| Trade receivables | 40 | €18,470 | €64,221 | +€45,751 | +248% |
| Cash at bank and in hand | 54/58 | €243,974 | €246,180 | +€2,206 | +0.9% |
| Deferred charges and accrued income | 490/1 | €22,163 | - | -€22,163 | |
| Total equity and liabilities | 10/49 | €452,704 | €449,723 | -€2,981 | -0.7% |
| Equity | 10/15 | -€15,630 | €11,311 | +€26,940 | |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €6,208 | €6,208 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,208 | €6,208 | = | 0.0% |
| Legal reserve | 130 | €6,208 | €6,208 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,837 | -€69,897 | +€26,940 | +27.8% |
| Amounts payable | 17/49 | €468,334 | €438,413 | -€29,921 | -6.4% |
| Amounts payable within one year | 42/48 | €468,334 | €438,413 | -€29,921 | -6.4% |
| Trade debts | 44 | €475 | €757 | +€283 | +59.6% |
| Suppliers | 440/4 | €475 | €757 | +€283 | +59.6% |
| Taxes, remuneration and social security | 45 | €2,209 | €4,757 | +€2,548 | +115% |
| Taxes | 450/3 | €2,209 | €4,757 | +€2,548 | +115% |
| Other amounts payable | 47/48 | €465,650 | €432,898 | -€32,752 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,434 | €28,775 | -€5,660 | -16.4% |
| Other operating charges | 640/8 | €3,403 | €387 | -€3,015 | -88.6% |
| Gross operating margin | 9900 | €82,917 | €59,780 | -€23,137 | -27.9% |
| Operating profit (loss) | 9901 | €45,080 | €30,617 | -€14,463 | -32.1% |
| Financial income | 75/76B | €165 | €44 | -€121 | -73.3% |
| Recurring financial income | 75 | €165 | €44 | -€121 | -73.3% |
| Financial charges | 65/66B | €511 | €451 | -€60 | -11.8% |
| Recurring financial charges | 65 | €511 | €451 | -€60 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €44,734 | €30,211 | -€14,523 | -32.5% |
| Income taxes | 67/77 | - | €3,271 | +€3,271 | |
| Profit (loss) for the period | 9904 | €44,734 | €26,940 | -€17,794 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,734 | €26,940 | -€17,794 | -39.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.