Soigneur: 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.
Soigneur
Largest movements
- Tangible fixed assets -€24,226
down €24,226 (-20.5%), from €118,465 to €94,239
of which Plant, machinery and equipment: -€20,831
- Current investments +€15,952
new in 2025: €15,952
- Cash +€6,489
up €6,489 (+30.0%), from €21,651 to €28,140
mainly Depreciation (+€28,112) and Contributions, distributions and other (+€16,000)
- Deferred charges and accrued income +€3,813
new in 2025: €3,813
- Receivables within one year -€3,177
down €3,177 (-15.2%), from €20,835 to €17,659
of which Other amounts receivable: -€7,252
- Contributions +€16,000
up €16,000 (+80.0%), from €20,000 to €36,000
- Trade debts -€15,358
down €15,358 (-42.2%), from €36,367 to €21,009
- Profit (loss) carried forward +€10,754
up €10,754 (+30.4%), from -€35,336 to -€24,581
- Debts after one year -€8,000
down €8,000 (-5.9%), from €135,000 to €127,000
of which Other amounts payable: -€8,000
- Tax, wage and social debts -€3,624
down €3,624 (-38.4%), from €9,447 to €5,822
- Gross operating margin +€24,462
up €24,462 (+22.9%), from €106,980 to €131,441
- Depreciation +€10,209
up €10,209 (+57.0%), from €17,903 to €28,112
- Staff costs +€10,120
up €10,120 (+13.7%), from €73,949 to €84,069
- Financial charges +€4,089
up €4,089 (+138.4%), from €2,953 to €7,042
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 | €166,944 | €166,716 | -€228 | -0.1% |
| Fixed assets | 21/28 | €118,465 | €94,239 | -€24,226 | -20.5% |
| Tangible fixed assets | 22/27 | €118,465 | €94,239 | -€24,226 | -20.5% |
| Plant, machinery and equipment | 23 | €95,083 | €74,252 | -€20,831 | -21.9% |
| Furniture and vehicles | 24 | €3,471 | €3,265 | -€206 | -5.9% |
| Other tangible fixed assets | 26 | €19,912 | €16,723 | -€3,189 | -16.0% |
| Current assets | 29/58 | €48,479 | €72,477 | +€23,998 | +49.5% |
| Stocks and contracts in progress | 3 | €5,992 | €6,913 | +€921 | +15.4% |
| Stocks | 30/36 | €5,992 | €6,913 | +€921 | +15.4% |
| Amounts receivable within one year | 40/41 | €20,835 | €17,659 | -€3,177 | -15.2% |
| Trade receivables | 40 | €11,959 | €16,035 | +€4,076 | +34.1% |
| Other amounts receivable | 41 | €8,876 | €1,624 | -€7,252 | -81.7% |
| Current investments | 50/53 | - | €15,952 | +€15,952 | |
| Cash at bank and in hand | 54/58 | €21,651 | €28,140 | +€6,489 | +30.0% |
| Deferred charges and accrued income | 490/1 | - | €3,813 | +€3,813 | |
| Total equity and liabilities | 10/49 | €166,944 | €166,716 | -€228 | -0.1% |
| Equity | 10/15 | -€15,336 | €11,419 | +€26,754 | |
| Contributions | 10/11 | €20,000 | €36,000 | +€16,000 | +80.0% |
| Profit (loss) carried forward | 14 | -€35,336 | -€24,581 | +€10,754 | +30.4% |
| Amounts payable | 17/49 | €182,280 | €155,297 | -€26,983 | -14.8% |
| Amounts payable after more than one year | 17 | €135,000 | €127,000 | -€8,000 | -5.9% |
| Financial debts | 170/4 | €110,000 | €110,000 | = | 0.0% |
| Other amounts payable | 178/9 | €25,000 | €17,000 | -€8,000 | -32.0% |
| Amounts payable within one year | 42/48 | €47,280 | €28,297 | -€18,983 | -40.1% |
| Trade debts | 44 | €36,367 | €21,009 | -€15,358 | -42.2% |
| Suppliers | 440/4 | €36,367 | €21,009 | -€15,358 | -42.2% |
| Taxes, remuneration and social security | 45 | €9,447 | €5,822 | -€3,624 | -38.4% |
| Remuneration and social security | 454/9 | €9,447 | €5,822 | -€3,624 | -38.4% |
| Other amounts payable | 47/48 | €1,466 | €1,466 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €73,949 | €84,069 | +€10,120 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,903 | €28,112 | +€10,209 | +57.0% |
| Other operating charges | 640/8 | €1,883 | €1,569 | -€314 | -16.7% |
| Gross operating margin | 9900 | €106,980 | €131,441 | +€24,462 | +22.9% |
| Operating profit (loss) | 9901 | €13,244 | €17,691 | +€4,447 | +33.6% |
| Financial income | 75/76B | €38 | €105 | +€67 | +178.5% |
| Recurring financial income | 75 | €38 | €105 | +€67 | +178.5% |
| Financial charges | 65/66B | €2,953 | €7,042 | +€4,089 | +138.4% |
| Recurring financial charges | 65 | €2,953 | €7,042 | +€4,089 | +138.4% |
| Profit (loss) for the period before taxes | 9903 | €10,329 | €10,754 | +€426 | +4.1% |
| Profit (loss) for the period | 9904 | €10,329 | €10,754 | +€426 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,329 | €10,754 | +€426 | +4.1% |
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 3 October 2026 via checked.be.