SOdB Consult: 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.
SOdB Consult
Largest movements
- Receivables within one year +€15,431
up €15,431 (+77.1%), from €20,007 to €35,438
of which Trade receivables: +€17,143
- Cash +€14,476
up €14,476 (+19.6%), from €73,758 to €88,234
mainly Net result for the year (+€27,049) and Depreciation (+€2,157)
- Tangible fixed assets -€1,745
down €1,745 (-26.2%), from €6,672 to €4,927
of which Furniture and vehicles: -€1,265
- Reserves +€27,048
up €27,048 (+29.8%), from €90,675 to €117,723
No income-statement line moved by more than 1% of the activity.
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 | €101,532 | €128,599 | +€27,067 | +26.7% |
| Fixed assets | 21/28 | €6,672 | €4,927 | -€1,745 | -26.2% |
| Tangible fixed assets | 22/27 | €6,672 | €4,927 | -€1,745 | -26.2% |
| Plant, machinery and equipment | 23 | €1,717 | €1,237 | -€480 | -28.0% |
| Furniture and vehicles | 24 | €4,955 | €3,690 | -€1,265 | -25.5% |
| Current assets | 29/58 | €94,860 | €123,672 | +€28,812 | +30.4% |
| Amounts receivable within one year | 40/41 | €20,007 | €35,438 | +€15,431 | +77.1% |
| Trade receivables | 40 | €17,243 | €34,386 | +€17,143 | +99.4% |
| Other amounts receivable | 41 | €2,764 | €1,052 | -€1,712 | -61.9% |
| Cash at bank and in hand | 54/58 | €73,758 | €88,234 | +€14,476 | +19.6% |
| Deferred charges and accrued income | 490/1 | €1,095 | - | -€1,095 | |
| Total equity and liabilities | 10/49 | €101,532 | €128,599 | +€27,067 | +26.7% |
| Equity | 10/15 | €94,675 | €121,723 | +€27,048 | +28.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €90,675 | €117,723 | +€27,048 | +29.8% |
| Distributable reserves | 133 | €90,675 | €117,723 | +€27,048 | +29.8% |
| Amounts payable | 17/49 | €6,857 | €6,876 | +€19 | +0.3% |
| Amounts payable within one year | 42/48 | €6,857 | €6,876 | +€19 | +0.3% |
| Trade debts | 44 | €3,353 | €2,236 | -€1,117 | -33.3% |
| Suppliers | 440/4 | €3,353 | €2,236 | -€1,117 | -33.3% |
| Taxes, remuneration and social security | 45 | €3,251 | €3,799 | +€548 | +16.9% |
| Taxes | 450/3 | €3,251 | €3,799 | +€548 | +16.9% |
| Other amounts payable | 47/48 | €253 | €841 | +€588 | +232% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,822 | €2,157 | +€335 | +18.4% |
| Other operating charges | 640/8 | €171 | €365 | +€194 | +113% |
| Gross operating margin | 9900 | €37,966 | €37,816 | -€150 | -0.4% |
| Operating profit (loss) | 9901 | €35,973 | €35,294 | -€679 | -1.9% |
| Financial charges | 65/66B | €194 | €109 | -€85 | -43.8% |
| Recurring financial charges | 65 | €194 | €109 | -€85 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €35,779 | €35,185 | -€594 | -1.7% |
| Income taxes | 67/77 | €7,948 | €8,136 | +€188 | +2.4% |
| Profit (loss) for the period | 9904 | €27,831 | €27,049 | -€782 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,831 | €27,049 | -€782 | -2.8% |
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 22 October 2026 via checked.be.