SOBRY JL: 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 JL
Largest movements
- Receivables within one year -€8,222
down €8,222 (-50.2%), from €16,370 to €8,148
of which Trade receivables: -€10,000
- Cash +€7,248
up €7,248 (+755.8%), from €959 to €8,207
mainly Other debts (+€9,064) and Receivables within one year (+€8,222)
- Tangible fixed assets +€3,934
up €3,934 (+159.4%), from €2,467 to €6,401
of which Other tangible fixed assets: +€4,798
- Other debts +€9,064
up €9,064 (+798.0%), from €1,136 to €10,200
- Profit (loss) carried forward -€4,522
down €4,522 (-42.9%), from €10,533 to €6,012
- Trade debts -€1,907
down €1,907 (-99.1%), from €1,924 to €17
- Tax, wage and social debts +€516
up €516 (+40.2%), from €1,284 to €1,800
of which Taxes: +€1,800
- Depreciation +€781
up €781 (+624.5%), from €125 to €907
- Gross operating margin +€497
up €497 (+4.2%), from €11,740 to €12,238
- Other operating charges +€400
new in 2025: €400
- Taxes +€206
up €206 (+6.3%), from €3,254 to €3,459
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 | €19,877 | €23,029 | +€3,152 | +15.9% |
| Fixed assets | 21/28 | €2,514 | €6,448 | +€3,934 | +156.5% |
| Tangible fixed assets | 22/27 | €2,467 | €6,401 | +€3,934 | +159.4% |
| Furniture and vehicles | 24 | €2,467 | €1,603 | -€864 | -35.0% |
| Other tangible fixed assets | 26 | - | €4,798 | +€4,798 | |
| Financial fixed assets | 28 | €47 | €47 | = | 0.0% |
| Current assets | 29/58 | €17,362 | €16,581 | -€782 | -4.5% |
| Amounts receivable within one year | 40/41 | €16,370 | €8,148 | -€8,222 | -50.2% |
| Trade receivables | 40 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Other amounts receivable | 41 | €1,370 | €3,148 | +€1,778 | +129.7% |
| Cash at bank and in hand | 54/58 | €959 | €8,207 | +€7,248 | +755.8% |
| Deferred charges and accrued income | 490/1 | €33 | €225 | +€192 | +584.9% |
| Total equity and liabilities | 10/49 | €19,877 | €23,029 | +€3,152 | +15.9% |
| Equity | 10/15 | €15,533 | €11,012 | -€4,522 | -29.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,533 | €6,012 | -€4,522 | -42.9% |
| Amounts payable | 17/49 | €4,343 | €12,017 | +€7,674 | +176.7% |
| Amounts payable within one year | 42/48 | €4,343 | €12,017 | +€7,674 | +176.7% |
| Trade debts | 44 | €1,924 | €17 | -€1,907 | -99.1% |
| Suppliers | 440/4 | €1,924 | €17 | -€1,907 | -99.1% |
| Taxes, remuneration and social security | 45 | €1,284 | €1,800 | +€516 | +40.2% |
| Taxes | 450/3 | - | €1,800 | +€1,800 | |
| Remuneration and social security | 454/9 | €1,284 | - | -€1,284 | |
| Other amounts payable | 47/48 | €1,136 | €10,200 | +€9,064 | +798.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125 | €907 | +€781 | +624.5% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €11,740 | €12,238 | +€497 | +4.2% |
| Operating profit (loss) | 9901 | €11,615 | €10,931 | -€684 | -5.9% |
| Financial income | 75/76B | €10 | €60 | +€50 | +499.1% |
| Recurring financial income | 75 | €10 | €60 | +€50 | +499.1% |
| Financial charges | 65/66B | €51 | €54 | +€3 | +5.9% |
| Recurring financial charges | 65 | €51 | €54 | +€3 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €11,574 | €10,938 | -€637 | -5.5% |
| Income taxes | 67/77 | €3,254 | €3,459 | +€206 | +6.3% |
| Profit (loss) for the period | 9904 | €8,321 | €7,478 | -€842 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,321 | €7,478 | -€842 | -10.1% |
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.