SOBRI: what changed
Two fiscal 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.
SOBRI
Largest movements
- Deferred charges and accrued income +€66,035
up €66,035 (+733.7%), from €9,000 to €75,035
- Current investments -€21,000
down €21,000 (-20.8%), from €101,000 to €80,000
- Stocks and contracts -€19,786
down €19,786 (-100.0%), from €19,786 to €0
- Cash +€15,948
up €15,948 (+376.3%), from €4,239 to €20,186
mainly Net result for the year (+€30,846) and Current investments (+€21,000)
- Profit (loss) carried forward +€16,846
up €16,846, from -€14,702 to €2,144
- Reserves +€14,000
up €14,000 (+21.9%), from €64,059 to €78,059
of which Distributable reserves: +€14,000
- Other debts -€10,059
down €10,059 (-38.4%), from €26,189 to €16,130
- Tax, wage and social debts +€9,752
new in 2025: €9,752
- Accrued charges and deferred income +€9,193
new in 2025: €9,193
- Gross operating margin +€37,629
up €37,629 (+767.9%), from €4,900 to €42,529
- Taxes +€9,291
new in 2025: €9,291
- Financial income +€757
up €757 (+100.2%), from €756 to €1,513
- Other operating charges +€486
up €486 (+17.2%), from €2,819 to €3,304
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.
Cash bridge derived
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 | €143,987 | €184,779 | +€40,791 | +28.3% |
| Fixed assets | 21/28 | €9,737 | €9,557 | -€180 | -1.8% |
| Tangible fixed assets | 22/27 | €9,737 | €9,557 | -€180 | -1.8% |
| Land and buildings | 22 | €9,086 | €9,086 | = | 0.0% |
| Furniture and vehicles | 24 | €650 | €470 | -€180 | -27.7% |
| Current assets | 29/58 | €134,251 | €175,222 | +€40,971 | +30.5% |
| Stocks and contracts in progress | 3 | €19,786 | €0 | -€19,786 | -100.0% |
| Stocks | 30/36 | €19,786 | €0 | -€19,786 | -100.0% |
| Amounts receivable within one year | 40/41 | €227 | €0 | -€227 | -100.0% |
| Other amounts receivable | 41 | €227 | €0 | -€227 | -100.0% |
| Current investments | 50/53 | €101,000 | €80,000 | -€21,000 | -20.8% |
| Cash at bank and in hand | 54/58 | €4,239 | €20,186 | +€15,948 | +376.3% |
| Deferred charges and accrued income | 490/1 | €9,000 | €75,035 | +€66,035 | +733.7% |
| Total equity and liabilities | 10/49 | €143,987 | €184,779 | +€40,791 | +28.3% |
| Equity | 10/15 | €111,357 | €142,203 | +€30,846 | +27.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €64,059 | €78,059 | +€14,000 | +21.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €56,000 | €70,000 | +€14,000 | +25.0% |
| Profit (loss) carried forward | 14 | -€14,702 | €2,144 | +€16,846 | |
| Amounts payable | 17/49 | €32,630 | €42,575 | +€9,945 | +30.5% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,630 | €28,382 | +€752 | +2.7% |
| Trade debts | 44 | €1,441 | €2,500 | +€1,059 | +73.5% |
| Suppliers | 440/4 | €1,441 | €2,500 | +€1,059 | +73.5% |
| Taxes, remuneration and social security | 45 | - | €9,752 | +€9,752 | |
| Taxes | 450/3 | - | €9,752 | +€9,752 | |
| Other amounts payable | 47/48 | €26,189 | €16,130 | -€10,059 | -38.4% |
| Accrued charges and deferred income | 492/3 | - | €9,193 | +€9,193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €180 | = | 0.0% |
| Other operating charges | 640/8 | €2,819 | €3,304 | +€486 | +17.2% |
| Gross operating margin | 9900 | €4,900 | €42,529 | +€37,629 | +767.9% |
| Operating profit (loss) | 9901 | €1,902 | €39,045 | +€37,143 | +1952.9% |
| Financial income | 75/76B | €756 | €1,513 | +€757 | +100.2% |
| Recurring financial income | 75 | €756 | €1,513 | +€757 | +100.2% |
| Financial charges | 65/66B | €344 | €421 | +€77 | +22.4% |
| Recurring financial charges | 65 | €344 | €421 | +€77 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €2,314 | €40,137 | +€37,823 | +1634.7% |
| Income taxes | 67/77 | - | €9,291 | +€9,291 | |
| Profit (loss) for the period | 9904 | €2,314 | €30,846 | +€28,532 | +1233.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,314 | €30,846 | +€28,532 | +1233.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.