Sobko Consulting: 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.
Sobko Consulting
Largest movements
- Cash +€63,063
up €63,063 (+311%), from €20,272 to €83,336
mainly Net result for the year (+€66,324) and Receivables within one year (+€22,446)
- Receivables within one year -€22,446
down €22,446 (-49.7%), from €45,206 to €22,760
- Tangible fixed assets +€2,504
up €2,504 (+156%), from €1,606 to €4,110
of which Plant, machinery and equipment: +€3,137
- Reserves +€66,324
up €66,324 (+368%), from €18,020 to €84,344
- Other debts -€17,114
down €17,114 (-58.0%), from €29,523 to €12,409
- Tax, wage and social debts -€4,375
down €4,375 (-27.5%), from €15,894 to €11,519
of which Remuneration and social security: -€3,242
- Trade debts -€3,123
down €3,123 (-94.7%), from €3,299 to €176
- Gross operating margin +€64,671
up €64,671 (+263%), from €24,626 to €89,297
- Taxes +€13,680
up €13,680 (+294%), from €4,661 to €18,341
- Financial charges +€1,648
up €1,648 (+581%), from €284 to €1,931
- Depreciation +€1,252
up €1,252 (+93.4%), from €1,340 to €2,592
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 | €69,736 | €111,492 | +€41,756 | +59.9% |
| Formation expenses | 20 | €1,046 | - | -€1,046 | |
| Fixed assets | 21/28 | €1,606 | €4,110 | +€2,504 | +156% |
| Tangible fixed assets | 22/27 | €1,606 | €4,110 | +€2,504 | +156% |
| Plant, machinery and equipment | 23 | - | €3,137 | +€3,137 | |
| Furniture and vehicles | 24 | €1,606 | €972 | -€633 | -39.4% |
| Current assets | 29/58 | €67,085 | €107,382 | +€40,297 | +60.1% |
| Amounts receivable within one year | 40/41 | €45,206 | €22,760 | -€22,446 | -49.7% |
| Trade receivables | 40 | €45,206 | €22,760 | -€22,446 | -49.7% |
| Cash at bank and in hand | 54/58 | €20,272 | €83,336 | +€63,063 | +311% |
| Deferred charges and accrued income | 490/1 | €1,607 | €1,287 | -€320 | -19.9% |
| Total equity and liabilities | 10/49 | €69,736 | €111,492 | +€41,756 | +59.9% |
| Equity | 10/15 | €21,020 | €87,344 | +€66,324 | +316% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,020 | €84,344 | +€66,324 | +368% |
| Distributable reserves | 133 | €18,020 | €84,344 | +€66,324 | +368% |
| Amounts payable | 17/49 | €48,717 | €24,148 | -€24,569 | -50.4% |
| Amounts payable within one year | 42/48 | €48,717 | €24,105 | -€24,612 | -50.5% |
| Trade debts | 44 | €3,299 | €176 | -€3,123 | -94.7% |
| Suppliers | 440/4 | €3,299 | €176 | -€3,123 | -94.7% |
| Taxes, remuneration and social security | 45 | €15,894 | €11,519 | -€4,375 | -27.5% |
| Taxes | 450/3 | €12,653 | €11,519 | -€1,134 | -9.0% |
| Remuneration and social security | 454/9 | €3,242 | - | -€3,242 | |
| Other amounts payable | 47/48 | €29,523 | €12,409 | -€17,114 | -58.0% |
| Accrued charges and deferred income | 492/3 | - | €43 | +€43 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,340 | €2,592 | +€1,252 | +93.4% |
| Other operating charges | 640/8 | €322 | €108 | -€214 | -66.4% |
| Gross operating margin | 9900 | €24,626 | €89,297 | +€64,671 | +263% |
| Operating profit (loss) | 9901 | €22,964 | €86,597 | +€63,633 | +277% |
| Financial charges | 65/66B | €284 | €1,931 | +€1,648 | +581% |
| Recurring financial charges | 65 | €284 | €1,931 | +€1,648 | +581% |
| Profit (loss) for the period before taxes | 9903 | €22,681 | €84,666 | +€61,985 | +273% |
| Income taxes | 67/77 | €4,661 | €18,341 | +€13,680 | +294% |
| Profit (loss) for the period | 9904 | €18,020 | €66,324 | +€48,305 | +268% |
| Profit (loss) for the period to be appropriated | 9905 | €18,020 | €66,324 | +€48,305 | +268% |
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 15 October 2026 via checked.be.