SOHIE: 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.
SOHIE
Largest movements
- Tangible fixed assets +€3,803
up €3,803 (+538.7%), from €706 to €4,509
- Deferred charges and accrued income +€1,882
up €1,882 (+219.7%), from €856 to €2,738
- Cash -€1,545
down €1,545 (-70.1%), from €2,205 to €660
mainly Investment in fixed assets (net) (-€5,515) and Deferred charges and accrued income (-€1,882)
- Profit (loss) carried forward +€2,598
up €2,598 (+43.1%), from -€6,021 to -€3,423
- Tax, wage and social debts +€1,403
up €1,403 (+127.3%), from €1,102 to €2,505
- Accrued charges and deferred income +€120
new in 2025: €120
- Other debts +€108
up €108 (+10.0%), from €1,084 to €1,192
- Trade debts -€88
down €88 (-7.5%), from €1,186 to €1,098
- Gross operating margin +€1,150
up €1,150 (+21.0%), from €5,479 to €6,629
- Depreciation -€936
down €936 (-35.4%), from €2,648 to €1,712
- Taxes +€301
up €301 (+27.3%), from €1,102 to €1,403
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 | €3,767 | €7,907 | +€4,140 | +109.9% |
| Fixed assets | 21/28 | €706 | €4,509 | +€3,803 | +538.7% |
| Tangible fixed assets | 22/27 | €706 | €4,509 | +€3,803 | +538.7% |
| Furniture and vehicles | 24 | €706 | €4,509 | +€3,803 | +538.7% |
| Current assets | 29/58 | €3,061 | €3,398 | +€337 | +11.0% |
| Cash at bank and in hand | 54/58 | €2,205 | €660 | -€1,545 | -70.1% |
| Deferred charges and accrued income | 490/1 | €856 | €2,738 | +€1,882 | +219.7% |
| Total equity and liabilities | 10/49 | €3,767 | €7,907 | +€4,140 | +109.9% |
| Equity | 10/15 | €395 | €2,992 | +€2,598 | +658.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €215 | €215 | = | 0.0% |
| Non-distributable reserves | 130/1 | €215 | €215 | = | 0.0% |
| Reserves not available under the articles | 1311 | €215 | €215 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,021 | -€3,423 | +€2,598 | +43.1% |
| Amounts payable | 17/49 | €3,372 | €4,915 | +€1,542 | +45.7% |
| Amounts payable within one year | 42/48 | €3,372 | €4,795 | +€1,423 | +42.2% |
| Trade debts | 44 | €1,186 | €1,098 | -€88 | -7.5% |
| Suppliers | 440/4 | €1,186 | €1,098 | -€88 | -7.5% |
| Taxes, remuneration and social security | 45 | €1,102 | €2,505 | +€1,403 | +127.3% |
| Taxes | 450/3 | €1,102 | €2,505 | +€1,403 | +127.3% |
| Other amounts payable | 47/48 | €1,084 | €1,192 | +€108 | +10.0% |
| Accrued charges and deferred income | 492/3 | - | €120 | +€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,648 | €1,712 | -€936 | -35.4% |
| Other operating charges | 640/8 | €704 | €652 | -€52 | -7.4% |
| Non-recurring operating charges | 66A | €3 | €56 | +€52 | +1571.3% |
| Gross operating margin | 9900 | €5,479 | €6,629 | +€1,150 | +21.0% |
| Operating profit (loss) | 9901 | €2,123 | €4,209 | +€2,086 | +98.2% |
| Financial charges | 65/66B | €177 | €208 | +€31 | +17.4% |
| Recurring financial charges | 65 | €177 | €208 | +€31 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €1,946 | €4,001 | +€2,055 | +105.6% |
| Income taxes | 67/77 | €1,102 | €1,403 | +€301 | +27.3% |
| Profit (loss) for the period | 9904 | €844 | €2,598 | +€1,754 | +207.7% |
| Profit (loss) for the period to be appropriated | 9905 | €844 | €2,598 | +€1,754 | +207.7% |
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 6 October 2026 via checked.be.