SOFT AID: 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.
SOFT AID
Largest movements
- Current investments +€67,163
up €67,163 (+26.0%), from €258,504 to €325,667
- Cash +€36,554
up €36,554 (+193.7%), from €18,874 to €55,428
mainly Net result for the year (+€61,991) and Trade debts (+€18,235)
- Tangible fixed assets -€17,473
down €17,473 (-8.5%), from €205,432 to €187,959
of which Furniture and vehicles: -€9,682
- Receivables within one year -€11,412
down €11,412 (-27.3%), from €41,745 to €30,333
of which Trade receivables: -€11,495
- Reserves +€61,991
up €61,991 (+20.5%), from €302,536 to €364,527
- Trade debts +€18,235
up €18,235 (+243.7%), from €7,481 to €25,717
- Gross operating margin +€14,445
up €14,445 (+14.4%), from €100,328 to €114,773
- Taxes +€5,670
up €5,670 (+22.1%), from €25,606 to €31,276
- Staff costs -€1,903
down €1,903 (-69.9%), from €2,722 to €819
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 | €524,556 | €599,388 | +€74,832 | +14.3% |
| Fixed assets | 21/28 | €205,432 | €187,959 | -€17,473 | -8.5% |
| Tangible fixed assets | 22/27 | €205,432 | €187,959 | -€17,473 | -8.5% |
| Land and buildings | 22 | €181,219 | €173,847 | -€7,372 | -4.1% |
| Plant, machinery and equipment | 23 | €889 | €471 | -€418 | -47.1% |
| Furniture and vehicles | 24 | €23,324 | €13,642 | -€9,682 | -41.5% |
| Current assets | 29/58 | €319,123 | €411,429 | +€92,305 | +28.9% |
| Amounts receivable within one year | 40/41 | €41,745 | €30,333 | -€11,412 | -27.3% |
| Trade receivables | 40 | €41,745 | €30,250 | -€11,495 | -27.5% |
| Other amounts receivable | 41 | - | €83 | +€83 | |
| Current investments | 50/53 | €258,504 | €325,667 | +€67,163 | +26.0% |
| Cash at bank and in hand | 54/58 | €18,874 | €55,428 | +€36,554 | +193.7% |
| Total equity and liabilities | 10/49 | €524,556 | €599,388 | +€74,832 | +14.3% |
| Equity | 10/15 | €403,201 | €465,192 | +€61,991 | +15.4% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €302,536 | €364,527 | +€61,991 | +20.5% |
| Distributable reserves | 133 | €302,536 | €364,527 | +€61,991 | +20.5% |
| Profit (loss) carried forward | 14 | €75,865 | €75,865 | = | 0.0% |
| Amounts payable | 17/49 | €121,355 | €134,196 | +€12,841 | +10.6% |
| Amounts payable after more than one year | 17 | €5,027 | - | -€5,027 | |
| Financial debts | 170/4 | €5,027 | - | -€5,027 | |
| Amounts payable within one year | 42/48 | €116,327 | €134,196 | +€17,869 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €10,542 | €5,106 | -€5,436 | -51.6% |
| Trade debts | 44 | €7,481 | €25,717 | +€18,235 | +243.7% |
| Suppliers | 440/4 | €7,481 | €25,717 | +€18,235 | +243.7% |
| Taxes, remuneration and social security | 45 | €20,141 | €25,210 | +€5,069 | +25.2% |
| Taxes | 450/3 | €20,141 | €25,210 | +€5,069 | +25.2% |
| Other amounts payable | 47/48 | €78,163 | €78,163 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,722 | €819 | -€1,903 | -69.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,679 | €17,473 | -€206 | -1.2% |
| Other operating charges | 640/8 | €3,018 | €3,233 | +€215 | +7.1% |
| Gross operating margin | 9900 | €100,328 | €114,773 | +€14,445 | +14.4% |
| Operating profit (loss) | 9901 | €76,909 | €93,247 | +€16,339 | +21.2% |
| Financial income | 75/76B | €4,997 | €5,502 | +€505 | +10.1% |
| Recurring financial income | 75 | €4,997 | €5,502 | +€505 | +10.1% |
| Financial charges | 65/66B | €4,784 | €5,482 | +€698 | +14.6% |
| Recurring financial charges | 65 | €4,784 | €5,482 | +€698 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €77,122 | €93,267 | +€16,146 | +20.9% |
| Income taxes | 67/77 | €25,606 | €31,276 | +€5,670 | +22.1% |
| Profit (loss) for the period | 9904 | €51,515 | €61,991 | +€10,476 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,515 | €61,991 | +€10,476 | +20.3% |
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 8 October 2026 via checked.be.