SOHA DRINKS: 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.
SOHA DRINKS
Largest movements
- Tangible fixed assets +€9,972
up €9,972 (+924%), from €1,079 to €11,051
of which Plant, machinery and equipment: +€10,512
- Cash +€1,073
up €1,073 (+34.4%), from €3,119 to €4,192
mainly Trade debts (+€6,947) and Net result for the year (+€4,109)
- Receivables within one year -€1,058
down €1,058 (-14.7%), from €7,213 to €6,155
of which Other amounts receivable: -€2,320
- Stocks and contracts +€530
up €530 (+20.0%), from €2,652 to €3,183
- Trade debts +€6,947
up €6,947 (+115%), from €6,055 to €13,002
- Profit (loss) carried forward +€4,109
up €4,109 (+1,090%), from €377 to €4,486
- Tax, wage and social debts -€539
down €539 (-20.5%), from €2,631 to €2,092
- Gross operating margin +€4,311
up €4,311 (+87.3%), from €4,939 to €9,251
- Depreciation +€1,388
up €1,388 (+257%), from €539 to €1,928
- Taxes +€1,147
up €1,147 (+913%), from €126 to €1,273
- Other operating charges -€735
down €735 (-52.7%), from €1,396 to €661
- Financial charges -€732
down €732 (-95.0%), from €770 to €39
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 | €14,063 | €24,580 | +€10,517 | +74.8% |
| Fixed assets | 21/28 | €1,079 | €11,051 | +€9,972 | +924% |
| Tangible fixed assets | 22/27 | €1,079 | €11,051 | +€9,972 | +924% |
| Plant, machinery and equipment | 23 | - | €10,512 | +€10,512 | |
| Furniture and vehicles | 24 | €1,079 | €539 | -€539 | -50.0% |
| Current assets | 29/58 | €12,984 | €13,529 | +€545 | +4.2% |
| Stocks and contracts in progress | 3 | €2,652 | €3,183 | +€530 | +20.0% |
| Stocks | 30/36 | €2,652 | €3,183 | +€530 | +20.0% |
| Amounts receivable within one year | 40/41 | €7,213 | €6,155 | -€1,058 | -14.7% |
| Trade receivables | 40 | €376 | €1,638 | +€1,261 | +335% |
| Other amounts receivable | 41 | €6,837 | €4,517 | -€2,320 | -33.9% |
| Cash at bank and in hand | 54/58 | €3,119 | €4,192 | +€1,073 | +34.4% |
| Total equity and liabilities | 10/49 | €14,063 | €24,580 | +€10,517 | +74.8% |
| Equity | 10/15 | €5,377 | €9,486 | +€4,109 | +76.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €377 | €4,486 | +€4,109 | +1,090% |
| Amounts payable | 17/49 | €8,686 | €15,094 | +€6,408 | +73.8% |
| Amounts payable within one year | 42/48 | €8,686 | €15,094 | +€6,408 | +73.8% |
| Trade debts | 44 | €6,055 | €13,002 | +€6,947 | +115% |
| Suppliers | 440/4 | €6,055 | €13,002 | +€6,947 | +115% |
| Taxes, remuneration and social security | 45 | €2,631 | €2,092 | -€539 | -20.5% |
| Taxes | 450/3 | €2,631 | €2,092 | -€539 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €539 | €1,928 | +€1,388 | +257% |
| Other operating charges | 640/8 | €1,396 | €661 | -€735 | -52.7% |
| Non-recurring operating charges | 66A | - | €1,534 | +€1,534 | |
| Gross operating margin | 9900 | €4,939 | €9,251 | +€4,311 | +87.3% |
| Operating profit (loss) | 9901 | €3,004 | €5,128 | +€2,124 | +70.7% |
| Financial income | 75/76B | €138 | €292 | +€154 | +112% |
| Recurring financial income | 75 | €138 | €292 | +€154 | +112% |
| Financial charges | 65/66B | €770 | €39 | -€732 | -95.0% |
| Recurring financial charges | 65 | €770 | €39 | -€732 | -95.0% |
| Profit (loss) for the period before taxes | 9903 | €2,372 | €5,382 | +€3,010 | +127% |
| Income taxes | 67/77 | €126 | €1,273 | +€1,147 | +913% |
| Profit (loss) for the period | 9904 | €2,246 | €4,109 | +€1,863 | +82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,246 | €4,109 | +€1,863 | +82.9% |
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 14 October 2026 via checked.be.