SOHE 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.
SOHE Consult
Largest movements
- Receivables within one year -€13,302
down €13,302 (-64.1%), from €20,766 to €7,463
of which Trade receivables: -€8,174
- Cash -€3,604
down €3,604 (-19.7%), from €18,298 to €14,694
mainly Contributions, distributions and other (-€10,376) and Debts after one year (-€5,786)
- Tangible fixed assets -€2,733
down €2,733 (-12.7%), from €21,568 to €18,835
of which Other tangible fixed assets: -€2,876
- Deferred charges and accrued income +€1,488
up €1,488 (+5.8%), from €25,756 to €27,245
- Profit (loss) carried forward -€11,934
no longer reported in 2025 (was €11,934)
- Debts after one year -€5,786
down €5,786 (-70.3%), from €8,233 to €2,447
- Tax, wage and social debts -€1,952
down €1,952 (-19.6%), from €9,949 to €7,997
- Provisions +€1,016
up €1,016 (+3.2%), from €32,127 to €33,143
- Financial charges -€6,595
down €6,595 (-16.3%), from €40,451 to €33,857
- Gross operating margin -€4,570
down €4,570 (-10.5%), from €43,557 to €38,987
- Taxes -€599
down €599 (-26.1%), from €2,295 to €1,696
- Depreciation +€514
up €514 (+17.6%), from €2,916 to €3,430
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 | €94,387 | €76,236 | -€18,151 | -19.2% |
| Fixed assets | 21/28 | €21,568 | €18,835 | -€2,733 | -12.7% |
| Tangible fixed assets | 22/27 | €21,568 | €18,835 | -€2,733 | -12.7% |
| Furniture and vehicles | 24 | €1,091 | €1,234 | +€143 | +13.1% |
| Other tangible fixed assets | 26 | €20,476 | €17,600 | -€2,876 | -14.0% |
| Current assets | 29/58 | €72,820 | €57,402 | -€15,418 | -21.2% |
| Amounts receivable within one year | 40/41 | €20,766 | €7,463 | -€13,302 | -64.1% |
| Trade receivables | 40 | €8,174 | - | -€8,174 | |
| Other amounts receivable | 41 | €12,592 | €7,463 | -€5,129 | -40.7% |
| Current investments | 50/53 | €8,000 | €8,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,298 | €14,694 | -€3,604 | -19.7% |
| Deferred charges and accrued income | 490/1 | €25,756 | €27,245 | +€1,488 | +5.8% |
| Total equity and liabilities | 10/49 | €94,387 | €76,236 | -€18,151 | -19.2% |
| Equity | 10/15 | €27,934 | €16,000 | -€11,934 | -42.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,934 | - | -€11,934 | |
| Provisions and deferred taxes | 16 | €32,127 | €33,143 | +€1,016 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €32,127 | €33,143 | +€1,016 | +3.2% |
| Other liabilities and charges | 164/5 | €32,127 | €33,143 | +€1,016 | +3.2% |
| Amounts payable | 17/49 | €34,326 | €27,093 | -€7,233 | -21.1% |
| Amounts payable after more than one year | 17 | €8,233 | €2,447 | -€5,786 | -70.3% |
| Financial debts | 170/4 | €8,233 | €2,447 | -€5,786 | -70.3% |
| Amounts payable within one year | 42/48 | €26,093 | €24,646 | -€1,447 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €5,666 | €5,786 | +€120 | +2.1% |
| Trade debts | 44 | €212 | €390 | +€178 | +84.0% |
| Suppliers | 440/4 | €212 | €390 | +€178 | +84.0% |
| Taxes, remuneration and social security | 45 | €9,949 | €7,997 | -€1,952 | -19.6% |
| Taxes | 450/3 | €9,949 | €7,997 | -€1,952 | -19.6% |
| Other amounts payable | 47/48 | €10,266 | €10,473 | +€207 | +2.0% |
| Non-recurring operating income | 76A | €992 | - | -€992 | |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,916 | €3,430 | +€514 | +17.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €784 | €1,016 | +€233 | +29.7% |
| Other operating charges | 640/8 | €566 | €569 | +€3 | +0.5% |
| Gross operating margin | 9900 | €43,557 | €38,987 | -€4,570 | -10.5% |
| Operating profit (loss) | 9901 | €39,291 | €33,722 | -€5,569 | -14.2% |
| Financial income | 75/76B | €360 | €273 | -€88 | -24.3% |
| Recurring financial income | 75 | €360 | €273 | -€88 | -24.3% |
| Financial charges | 65/66B | €40,451 | €33,857 | -€6,595 | -16.3% |
| Recurring financial charges | 65 | €40,451 | €33,857 | -€6,595 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€800 | €138 | +€938 | |
| Income taxes | 67/77 | €2,295 | €1,696 | -€599 | -26.1% |
| Profit (loss) for the period | 9904 | -€3,095 | -€1,558 | +€1,537 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,095 | -€1,558 | +€1,537 | +49.7% |
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 10 October 2026 via checked.be.