SOBRY.COM: 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.
SOBRY.COM
Largest movements
- Receivables within one year +€58,439
up €58,439 (+27.8%), from €209,892 to €268,331
of which Trade receivables: +€82,570
- Cash -€17,438
down €17,438 (-9.3%), from €187,024 to €169,586
mainly Contributions, distributions and other (-€87,185) and Receivables within one year (-€58,439)
- Other debts +€64,001
up €64,001 (+4000.0%), from €1,600 to €65,601
- Reserves -€53,517
down €53,517 (-14.3%), from €374,161 to €320,644
of which Distributable reserves: -€53,517
- Profit (loss) carried forward +€28,943
up €28,943, from -€28,943 to €0
- Trade debts -€17,820
down €17,820 (-29.7%), from €59,929 to €42,109
- Tax, wage and social debts +€16,542
up €16,542 (+340.7%), from €4,856 to €21,398
of which Taxes: +€16,542
- Gross operating margin +€48,086
up €48,086 (+85.3%), from €56,368 to €104,454
- Taxes +€12,549
up €12,549 (+57.0%), from €22,008 to €34,557
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 | €416,276 | €450,133 | +€33,857 | +8.1% |
| Fixed assets | 21/28 | €15,176 | €10,901 | -€4,275 | -28.2% |
| Tangible fixed assets | 22/27 | €15,101 | €10,826 | -€4,275 | -28.3% |
| Plant, machinery and equipment | 23 | €547 | €60 | -€487 | -89.1% |
| Furniture and vehicles | 24 | €14,554 | €10,766 | -€3,788 | -26.0% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €401,100 | €439,232 | +€38,132 | +9.5% |
| Amounts receivable within one year | 40/41 | €209,892 | €268,331 | +€58,439 | +27.8% |
| Trade receivables | 40 | €184,203 | €266,773 | +€82,570 | +44.8% |
| Other amounts receivable | 41 | €25,690 | €1,559 | -€24,131 | -93.9% |
| Cash at bank and in hand | 54/58 | €187,024 | €169,586 | -€17,438 | -9.3% |
| Deferred charges and accrued income | 490/1 | €4,184 | €1,315 | -€2,869 | -68.6% |
| Total equity and liabilities | 10/49 | €416,276 | €450,133 | +€33,857 | +8.1% |
| Equity | 10/15 | €345,218 | €320,644 | -€24,574 | -7.1% |
| Reserves | 13 | €374,161 | €320,644 | -€53,517 | -14.3% |
| Tax-exempt reserves | 132 | €15,910 | €15,910 | = | 0.0% |
| Distributable reserves | 133 | €358,251 | €304,734 | -€53,517 | -14.9% |
| Profit (loss) carried forward | 14 | -€28,943 | €0 | +€28,943 | |
| Amounts payable | 17/49 | €71,058 | €129,489 | +€58,431 | +82.2% |
| Amounts payable within one year | 42/48 | €71,058 | €129,489 | +€58,431 | +82.2% |
| Financial debts | 43 | €4,673 | €382 | -€4,292 | -91.8% |
| Credit institutions | 430/8 | €4,673 | €382 | -€4,292 | -91.8% |
| Trade debts | 44 | €59,929 | €42,109 | -€17,820 | -29.7% |
| Suppliers | 440/4 | €59,929 | €42,109 | -€17,820 | -29.7% |
| Taxes, remuneration and social security | 45 | €4,856 | €21,398 | +€16,542 | +340.7% |
| Taxes | 450/3 | €4,856 | €21,398 | +€16,542 | +340.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,600 | €65,601 | +€64,001 | +4000.0% |
| Non-recurring operating income | 76A | €2,600 | €0 | -€2,600 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,125 | €4,275 | -€851 | -16.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €0 | = | |
| Other operating charges | 640/8 | €2,264 | €2,099 | -€165 | -7.3% |
| Non-recurring operating charges | 66A | €1,794 | €0 | -€1,794 | -100.0% |
| Gross operating margin | 9900 | €56,368 | €104,454 | +€48,086 | +85.3% |
| Operating profit (loss) | 9901 | €47,185 | €98,080 | +€50,895 | +107.9% |
| Financial income | 75/76B | €950 | €917 | -€33 | -3.5% |
| Recurring financial income | 75 | €950 | €917 | -€33 | -3.5% |
| Financial charges | 65/66B | €2,447 | €1,830 | -€617 | -25.2% |
| Recurring financial charges | 65 | €2,447 | €1,830 | -€617 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €45,689 | €97,168 | +€51,479 | +112.7% |
| Income taxes | 67/77 | €22,008 | €34,557 | +€12,549 | +57.0% |
| Profit (loss) for the period | 9904 | €23,681 | €62,611 | +€38,930 | +164.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,681 | €62,611 | +€38,930 | +164.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.