SOHO CONCEPT: 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.
SOHO CONCEPT
Largest movements
- Cash +€75,784
up €75,784 (+25.1%), from €302,354 to €378,138
mainly Net result for the year (+€93,886) and Depreciation (+€18,871)
- Tangible fixed assets -€16,100
down €16,100 (-21.3%), from €75,727 to €59,628
of which Leasing and similar rights: -€15,229
- Stocks and contracts +€15,394
up €15,394 (+10.9%), from €140,796 to €156,191
- Receivables within one year -€15,099
down €15,099 (-71.1%), from €21,238 to €6,139
of which Other amounts receivable: -€9,596
- Profit (loss) carried forward +€73,886
up €73,886 (+182.0%), from €40,600 to €114,486
- Tax, wage and social debts +€15,000
up €15,000 (+26.8%), from €55,951 to €70,951
of which Taxes: +€18,581
- Debts after one year -€12,439
down €12,439 (-32.0%), from €38,873 to €26,434
- Other debts -€12,404
down €12,404 (-17.3%), from €71,524 to €59,120
- Trade debts -€6,929
down €6,929 (-27.3%), from €25,346 to €18,417
- Gross operating margin +€19,494
up €19,494 (+8.0%), from €244,735 to €264,230
- Other operating charges -€7,369
down €7,369 (-70.3%), from €10,481 to €3,113
- Staff costs +€6,289
up €6,289 (+6.0%), from €105,416 to €111,705
- Taxes +€4,985
up €4,985 (+16.9%), from €29,554 to €34,539
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 | €546,200 | €605,065 | +€58,865 | +10.8% |
| Fixed assets | 21/28 | €75,727 | €59,628 | -€16,100 | -21.3% |
| Tangible fixed assets | 22/27 | €75,727 | €59,628 | -€16,100 | -21.3% |
| Plant, machinery and equipment | 23 | €1,354 | €735 | -€619 | -45.7% |
| Furniture and vehicles | 24 | €1,317 | €3,352 | +€2,035 | +154.5% |
| Leasing and similar rights | 25 | €61,788 | €46,560 | -€15,229 | -24.6% |
| Other tangible fixed assets | 26 | €11,268 | €8,981 | -€2,287 | -20.3% |
| Current assets | 29/58 | €470,472 | €545,437 | +€74,965 | +15.9% |
| Stocks and contracts in progress | 3 | €140,796 | €156,191 | +€15,394 | +10.9% |
| Stocks | 30/36 | €140,796 | €156,191 | +€15,394 | +10.9% |
| Amounts receivable within one year | 40/41 | €21,238 | €6,139 | -€15,099 | -71.1% |
| Trade receivables | 40 | €11,642 | €6,139 | -€5,503 | -47.3% |
| Other amounts receivable | 41 | €9,596 | €0 | -€9,596 | -100.0% |
| Cash at bank and in hand | 54/58 | €302,354 | €378,138 | +€75,784 | +25.1% |
| Deferred charges and accrued income | 490/1 | €6,084 | €4,969 | -€1,115 | -18.3% |
| Total equity and liabilities | 10/49 | €546,200 | €605,065 | +€58,865 | +10.8% |
| Equity | 10/15 | €342,556 | €416,442 | +€73,886 | +21.6% |
| Contributions | 10/11 | €128,800 | €128,800 | = | 0.0% |
| Reserves | 13 | €173,156 | €173,156 | = | 0.0% |
| Distributable reserves | 133 | €173,156 | €173,156 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,600 | €114,486 | +€73,886 | +182.0% |
| Amounts payable | 17/49 | €203,643 | €188,623 | -€15,020 | -7.4% |
| Amounts payable after more than one year | 17 | €38,873 | €26,434 | -€12,439 | -32.0% |
| Financial debts | 170/4 | €38,873 | €26,434 | -€12,439 | -32.0% |
| Amounts payable within one year | 42/48 | €164,770 | €162,189 | -€2,581 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €11,948 | €12,439 | +€491 | +4.1% |
| Trade debts | 44 | €25,346 | €18,417 | -€6,929 | -27.3% |
| Suppliers | 440/4 | €25,346 | €18,417 | -€6,929 | -27.3% |
| Advances received on contracts in progress | 46 | - | €1,262 | +€1,262 | |
| Taxes, remuneration and social security | 45 | €55,951 | €70,951 | +€15,000 | +26.8% |
| Taxes | 450/3 | €37,082 | €55,663 | +€18,581 | +50.1% |
| Remuneration and social security | 454/9 | €18,869 | €15,288 | -€3,581 | -19.0% |
| Other amounts payable | 47/48 | €71,524 | €59,120 | -€12,404 | -17.3% |
| Remuneration, social security and pensions | 62 | €105,416 | €111,705 | +€6,289 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,088 | €18,871 | -€2,217 | -10.5% |
| Other operating charges | 640/8 | €10,481 | €3,113 | -€7,369 | -70.3% |
| Gross operating margin | 9900 | €244,735 | €264,230 | +€19,494 | +8.0% |
| Operating profit (loss) | 9901 | €107,749 | €130,541 | +€22,792 | +21.2% |
| Financial income | 75/76B | €1,225 | €1,664 | +€439 | +35.9% |
| Recurring financial income | 75 | €1,225 | €1,664 | +€439 | +35.9% |
| Financial charges | 65/66B | €3,821 | €3,781 | -€40 | -1.0% |
| Recurring financial charges | 65 | €3,821 | €3,781 | -€40 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €105,154 | €128,425 | +€23,271 | +22.1% |
| Income taxes | 67/77 | €29,554 | €34,539 | +€4,985 | +16.9% |
| Profit (loss) for the period | 9904 | €75,600 | €93,886 | +€18,286 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €75,600 | €93,886 | +€18,286 | +24.2% |
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 9 October 2026 via checked.be.