SOHICI: 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.
SOHICI
Largest movements
- Cash +€174,758
up €174,758 (+219%), from €79,703 to €254,461
mainly Receivables after one year (+€100,000) and Net result for the year (+€50,256)
- Receivables after one year -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets -€14,236
down €14,236 (-42.9%), from €33,216 to €18,980
of which Furniture and vehicles: -€14,903
- Receivables within one year -€8,656
down €8,656 (-84.2%), from €10,285 to €1,629
of which Trade receivables: -€10,267
- Deferred charges and accrued income +€3,578
up €3,578 (+863%), from €415 to €3,993
- Reserves +€50,256
up €50,256 (+28.5%), from €176,568 to €226,824
- Tax, wage and social debts +€6,903
up €6,903 (+51.9%), from €13,309 to €20,212
- Taxes +€4,527
up €4,527 (+20.2%), from €22,422 to €26,948
- Gross operating margin -€2,446
down €2,446 (-2.7%), from €90,757 to €88,311
- Depreciation +€2,253
up €2,253 (+17.3%), from €13,026 to €15,279
- Financial income +€2,195
up €2,195 (+77.5%), from €2,833 to €5,028
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 | €223,619 | €279,062 | +€55,443 | +24.8% |
| Fixed assets | 21/28 | €33,216 | €18,980 | -€14,236 | -42.9% |
| Tangible fixed assets | 22/27 | €33,216 | €18,980 | -€14,236 | -42.9% |
| Plant, machinery and equipment | 23 | - | €927 | +€927 | |
| Furniture and vehicles | 24 | €32,209 | €17,306 | -€14,903 | -46.3% |
| Other tangible fixed assets | 26 | €1,007 | €747 | -€260 | -25.8% |
| Current assets | 29/58 | €190,403 | €260,083 | +€69,680 | +36.6% |
| Amounts receivable after more than one year | 29 | €100,000 | - | -€100,000 | |
| Other amounts receivable | 291 | €100,000 | - | -€100,000 | |
| Amounts receivable within one year | 40/41 | €10,285 | €1,629 | -€8,656 | -84.2% |
| Trade receivables | 40 | €10,285 | €18 | -€10,267 | -99.8% |
| Other amounts receivable | 41 | - | €1,611 | +€1,611 | |
| Cash at bank and in hand | 54/58 | €79,703 | €254,461 | +€174,758 | +219% |
| Deferred charges and accrued income | 490/1 | €415 | €3,993 | +€3,578 | +863% |
| Total equity and liabilities | 10/49 | €223,619 | €279,062 | +€55,443 | +24.8% |
| Equity | 10/15 | €205,136 | €255,392 | +€50,256 | +24.5% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €176,568 | €226,824 | +€50,256 | +28.5% |
| Distributable reserves | 133 | €176,568 | €226,824 | +€50,256 | +28.5% |
| Profit (loss) carried forward | 14 | €14,308 | €14,308 | = | 0.0% |
| Amounts payable | 17/49 | €18,483 | €23,671 | +€5,188 | +28.1% |
| Amounts payable within one year | 42/48 | €18,483 | €23,671 | +€5,188 | +28.1% |
| Trade debts | 44 | €2,017 | €1,749 | -€268 | -13.3% |
| Suppliers | 440/4 | €2,017 | €1,749 | -€268 | -13.3% |
| Taxes, remuneration and social security | 45 | €13,309 | €20,212 | +€6,903 | +51.9% |
| Taxes | 450/3 | €13,309 | €20,212 | +€6,903 | +51.9% |
| Other amounts payable | 47/48 | €3,156 | €1,709 | -€1,447 | -45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,026 | €15,279 | +€2,253 | +17.3% |
| Other operating charges | 640/8 | €485 | €501 | +€16 | +3.2% |
| Gross operating margin | 9900 | €90,757 | €88,311 | -€2,446 | -2.7% |
| Operating profit (loss) | 9901 | €77,246 | €72,531 | -€4,715 | -6.1% |
| Financial income | 75/76B | €2,833 | €5,028 | +€2,195 | +77.5% |
| Recurring financial income | 75 | €2,833 | €5,028 | +€2,195 | +77.5% |
| Financial charges | 65/66B | €211 | €355 | +€144 | +68.2% |
| Recurring financial charges | 65 | €211 | €355 | +€144 | +68.2% |
| Profit (loss) for the period before taxes | 9903 | €79,868 | €77,204 | -€2,663 | -3.3% |
| Income taxes | 67/77 | €22,422 | €26,948 | +€4,527 | +20.2% |
| Profit (loss) for the period | 9904 | €57,446 | €50,256 | -€7,190 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57,446 | €50,256 | -€7,190 | -12.5% |
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 30 October 2026 via checked.be.