SOBOU: 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.
SOBOU
Largest movements
- Receivables within one year +€15,292
up €15,292 (+10.2%), from €149,869 to €165,161
of which Trade receivables: +€12,219
- Profit (loss) carried forward +€31,727
up €31,727 (+118%), from €26,815 to €58,542
- Trade debts -€23,554
down €23,554 (-21.2%), from €111,229 to €87,675
- Tax, wage and social debts +€7,858
up €7,858 (+116%), from €6,777 to €14,636
- Gross operating margin +€6,140
up €6,140 (+18.3%), from €33,519 to €39,659
- Taxes +€1,228
up €1,228 (+18.3%), from €6,704 to €7,932
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 | €151,131 | €167,163 | +€16,032 | +10.6% |
| Current assets | 29/58 | €151,131 | €167,163 | +€16,032 | +10.6% |
| Amounts receivable within one year | 40/41 | €149,869 | €165,161 | +€15,292 | +10.2% |
| Trade receivables | 40 | €82,728 | €94,946 | +€12,219 | +14.8% |
| Other amounts receivable | 41 | €67,142 | €70,215 | +€3,073 | +4.6% |
| Cash at bank and in hand | 54/58 | €1,262 | €2,002 | +€740 | +58.6% |
| Total equity and liabilities | 10/49 | €151,131 | €167,163 | +€16,032 | +10.6% |
| Equity | 10/15 | €28,315 | €60,042 | +€31,727 | +112% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,815 | €58,542 | +€31,727 | +118% |
| Amounts payable | 17/49 | €122,816 | €107,120 | -€15,696 | -12.8% |
| Amounts payable within one year | 42/48 | €122,816 | €107,120 | -€15,696 | -12.8% |
| Trade debts | 44 | €111,229 | €87,675 | -€23,554 | -21.2% |
| Suppliers | 440/4 | €111,229 | €87,675 | -€23,554 | -21.2% |
| Taxes, remuneration and social security | 45 | €6,777 | €14,636 | +€7,858 | +116% |
| Taxes | 450/3 | €6,777 | €14,636 | +€7,858 | +116% |
| Other amounts payable | 47/48 | €4,809 | €4,809 | = | 0.0% |
| Gross operating margin | 9900 | €33,519 | €39,659 | +€6,140 | +18.3% |
| Operating profit (loss) | 9901 | €33,519 | €39,659 | +€6,140 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €33,519 | €39,659 | +€6,140 | +18.3% |
| Income taxes | 67/77 | €6,704 | €7,932 | +€1,228 | +18.3% |
| Profit (loss) for the period | 9904 | €26,815 | €31,727 | +€4,912 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,815 | €31,727 | +€4,912 | +18.3% |
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 24 October 2026 via checked.be.