SOENEN BIO SERVICES: 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.
SOENEN BIO SERVICES
Largest movements
- Cash +€66,875
up €66,875 (+36.1%), from €185,112 to €251,987
mainly Net result for the year (+€274,396) and Other debts (+€33,306)
- Stocks and contracts +€21,891
up €21,891 (+17.4%), from €125,805 to €147,697
- Receivables within one year -€21,079
down €21,079 (-12.9%), from €163,461 to €142,381
of which Trade receivables: -€26,785
- Reserves +€223,969
up €223,969 (+33.1%), from €676,971 to €900,940
of which Non-distributable reserves: +€223,969
- Trade debts -€111,115
down €111,115 (-85.8%), from €129,514 to €18,398
- Debts after one year -€92,345
down €92,345 (-19.8%), from €465,943 to €373,598
- Other debts +€33,306
up €33,306 (+195%), from €17,121 to €50,427
- Current portion of long-term debt +€28,264
up €28,264 (+19.2%), from €147,566 to €175,830
- Gross operating margin -€34,156
down €34,156 (-6.6%), from €514,483 to €480,328
- Purchases and services -€29,197
down €29,197 (-9.0%), from €322,763 to €293,566
- Financial charges -€15,336
down €15,336 (-57.8%), from €26,535 to €11,200
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 | €1,972,762 | €2,052,364 | +€79,601 | +4.0% |
| Fixed assets | 21/28 | €1,443,652 | €1,448,565 | +€4,913 | +0.3% |
| Tangible fixed assets | 22/27 | €240,875 | €245,788 | +€4,913 | +2.0% |
| Land and buildings | 22 | €233,513 | €231,506 | -€2,007 | -0.9% |
| Plant, machinery and equipment | 23 | €1,803 | €2,424 | +€621 | +34.5% |
| Furniture and vehicles | 24 | €3 | €1,452 | +€1,448 | +43,108% |
| Assets under construction and advance payments | 27 | €5,557 | €10,407 | +€4,850 | +87.3% |
| Financial fixed assets | 28 | €1,202,777 | €1,202,777 | = | 0.0% |
| Current assets | 29/58 | €529,110 | €603,799 | +€74,689 | +14.1% |
| Stocks and contracts in progress | 3 | €125,805 | €147,697 | +€21,891 | +17.4% |
| Stocks | 30/36 | €125,805 | €147,697 | +€21,891 | +17.4% |
| Amounts receivable within one year | 40/41 | €163,461 | €142,381 | -€21,079 | -12.9% |
| Trade receivables | 40 | €85,835 | €59,050 | -€26,785 | -31.2% |
| Other amounts receivable | 41 | €77,626 | €83,331 | +€5,705 | +7.3% |
| Current investments | 50/53 | €50,663 | €50,663 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €185,112 | €251,987 | +€66,875 | +36.1% |
| Deferred charges and accrued income | 490/1 | €4,069 | €11,071 | +€7,002 | +172% |
| Total equity and liabilities | 10/49 | €1,972,762 | €2,052,364 | +€79,601 | +4.0% |
| Equity | 10/15 | €1,168,358 | €1,392,327 | +€223,969 | +19.2% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €676,971 | €900,940 | +€223,969 | +33.1% |
| Non-distributable reserves | 130/1 | €669,117 | €893,086 | +€223,969 | +33.5% |
| Reserves not available under the articles | 1311 | €669,117 | €893,086 | +€223,969 | +33.5% |
| Distributable reserves | 133 | €7,853 | €7,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | €454,203 | €454,203 | = | 0.0% |
| Amounts payable | 17/49 | €804,404 | €660,036 | -€144,368 | -17.9% |
| Amounts payable after more than one year | 17 | €465,943 | €373,598 | -€92,345 | -19.8% |
| Financial debts | 170/4 | €465,943 | €373,598 | -€92,345 | -19.8% |
| Amounts payable within one year | 42/48 | €338,462 | €286,439 | -€52,023 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €147,566 | €175,830 | +€28,264 | +19.2% |
| Trade debts | 44 | €129,514 | €18,398 | -€111,115 | -85.8% |
| Suppliers | 440/4 | €129,514 | €18,398 | -€111,115 | -85.8% |
| Taxes, remuneration and social security | 45 | €44,261 | €41,784 | -€2,477 | -5.6% |
| Taxes | 450/3 | €41,247 | €38,498 | -€2,749 | -6.7% |
| Remuneration and social security | 454/9 | €3,013 | €3,286 | +€273 | +9.0% |
| Other amounts payable | 47/48 | €17,121 | €50,427 | +€33,306 | +195% |
| Turnover | 70 | €755,106 | €753,449 | -€1,656 | -0.2% |
| Non-recurring operating income | 76A | €30,034 | - | -€30,034 | |
| Goods, raw materials, services and sundry goods | 60/61 | €322,763 | €293,566 | -€29,197 | -9.0% |
| Remuneration, social security and pensions | 62 | €58,398 | €61,192 | +€2,794 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,698 | €2,575 | -€124 | -4.6% |
| Other operating charges | 640/8 | €6,370 | €2,871 | -€3,499 | -54.9% |
| Gross operating margin | 9900 | €514,483 | €480,328 | -€34,156 | -6.6% |
| Operating profit (loss) | 9901 | €447,018 | €413,691 | -€33,327 | -7.5% |
| Financial income | 75/76B | €775 | €1,816 | +€1,041 | +134% |
| Recurring financial income | 75 | €775 | €1,816 | +€1,041 | +134% |
| Financial charges | 65/66B | €26,535 | €11,200 | -€15,336 | -57.8% |
| Recurring financial charges | 65 | €26,535 | €11,200 | -€15,336 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €421,257 | €404,307 | -€16,950 | -4.0% |
| Income taxes | 67/77 | €134,483 | €129,911 | -€4,572 | -3.4% |
| Profit (loss) for the period | 9904 | €286,774 | €274,396 | -€12,378 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €286,774 | €274,396 | -€12,378 | -4.3% |
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 19 October 2026 via checked.be.