SOBREMESA: what changed
SOBREMESA
Largest movements
- Cash +€15,564
up €15,564 (+36.5%), from €42,632 to €58,196
mainly Net result for the year (+€32,522) and Tax, wage and social debts (+€12,581)
- Receivables within one year -€8,960
down €8,960 (-40.2%), from €22,270 to €13,310
- Debts after one year -€41,386
down €41,386 (-19.9%), from €208,147 to €166,762
- Reserves +€32,522
up €32,522 (+68.3%), from €47,616 to €80,138
- Tax, wage and social debts +€12,581
up €12,581 (+30.6%), from €41,091 to €53,672
of which Taxes: +€11,451
- Other debts +€3,779
new in 2025: €3,779
- Gross operating margin -€29,437
down €29,437 (-34.6%), from €85,104 to €55,667
- Financial charges -€8,572
down €8,572 (-44.6%), from €19,198 to €10,626
- Taxes -€5,411
down €5,411 (-30.8%), from €17,561 to €12,150
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €345,828 | €355,804 | +€9,976 | +2.9% |
| Fixed assets | 21/28 | €280,926 | €284,298 | +€3,372 | +1.2% |
| Tangible fixed assets | 22/27 | - | €3,372 | +€3,372 | |
| Furniture and vehicles | 24 | - | €3,372 | +€3,372 | |
| Financial fixed assets | 28 | €280,926 | €280,926 | = | 0.0% |
| Current assets | 29/58 | €64,902 | €71,506 | +€6,604 | +10.2% |
| Amounts receivable within one year | 40/41 | €22,270 | €13,310 | -€8,960 | -40.2% |
| Trade receivables | 40 | €22,270 | €13,310 | -€8,960 | -40.2% |
| Cash at bank and in hand | 54/58 | €42,632 | €58,196 | +€15,564 | +36.5% |
| Total equity and liabilities | 10/49 | €345,828 | €355,804 | +€9,976 | +2.9% |
| Equity | 10/15 | €52,616 | €85,138 | +€32,522 | +61.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,616 | €80,138 | +€32,522 | +68.3% |
| Distributable reserves | 133 | €47,616 | €80,138 | +€32,522 | +68.3% |
| Amounts payable | 17/49 | €293,212 | €270,666 | -€22,546 | -7.7% |
| Amounts payable after more than one year | 17 | €208,147 | €166,762 | -€41,386 | -19.9% |
| Financial debts | 170/4 | €208,147 | €166,762 | -€41,386 | -19.9% |
| Amounts payable within one year | 42/48 | €85,064 | €103,904 | +€18,840 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €39,682 | €41,386 | +€1,704 | +4.3% |
| Trade debts | 44 | €4,291 | €5,067 | +€776 | +18.1% |
| Suppliers | 440/4 | €4,291 | €5,067 | +€776 | +18.1% |
| Taxes, remuneration and social security | 45 | €41,091 | €53,672 | +€12,581 | +30.6% |
| Taxes | 450/3 | €24,670 | €36,121 | +€11,451 | +46.4% |
| Remuneration and social security | 454/9 | €16,421 | €17,551 | +€1,130 | +6.9% |
| Other amounts payable | 47/48 | - | €3,779 | +€3,779 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €346 | +€346 | |
| Other operating charges | 640/8 | €813 | €477 | -€336 | -41.4% |
| Gross operating margin | 9900 | €85,104 | €55,667 | -€29,437 | -34.6% |
| Operating profit (loss) | 9901 | €84,291 | €54,844 | -€29,447 | -34.9% |
| Financial income | 75/76B | €84 | €454 | +€371 | +444% |
| Recurring financial income | 75 | €84 | €454 | +€371 | +444% |
| Financial charges | 65/66B | €19,198 | €10,626 | -€8,572 | -44.6% |
| Recurring financial charges | 65 | €19,198 | €10,626 | -€8,572 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €65,177 | €44,672 | -€20,505 | -31.5% |
| Income taxes | 67/77 | €17,561 | €12,150 | -€5,411 | -30.8% |
| Profit (loss) for the period | 9904 | €47,616 | €32,522 | -€15,093 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,616 | €32,522 | -€15,093 | -31.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.