SOIL: 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.
SOIL
Largest movements
- Deferred charges and accrued income -€645
no longer reported in 2025 (was €645)
- Other debts -€645
down €645 (-0.4%), from €145,063 to €144,419
- Other operating charges -€402
no longer reported in 2025 (was €402)
- Gross operating margin +€135
no longer reported in 2025 (was -€135)
- Financial charges -€27
no longer reported in 2025 (was €27)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €645 | - | -€645 | |
| Current assets | 29/58 | €645 | - | -€645 | |
| Deferred charges and accrued income | 490/1 | €645 | - | -€645 | |
| Total equity and liabilities | 10/49 | €645 | - | -€645 | |
| Equity | 10/15 | -€145,284 | -€145,284 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€165,744 | -€165,744 | = | 0.0% |
| Amounts payable | 17/49 | €145,928 | €145,284 | -€645 | -0.4% |
| Amounts payable within one year | 42/48 | €145,928 | €145,284 | -€645 | -0.4% |
| Trade debts | 44 | €865 | €865 | = | 0.0% |
| Suppliers | 440/4 | €865 | €865 | = | 0.0% |
| Other amounts payable | 47/48 | €145,063 | €144,419 | -€645 | -0.4% |
| Other operating charges | 640/8 | €402 | - | -€402 | |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | -€135 | - | +€135 | |
| Operating profit (loss) | 9901 | -€599 | - | +€599 | |
| Financial charges | 65/66B | €27 | - | -€27 | |
| Recurring financial charges | 65 | €27 | - | -€27 | |
| Profit (loss) for the period before taxes | 9903 | -€626 | - | +€626 | |
| Profit (loss) for the period | 9904 | -€626 | - | +€626 | |
| Profit (loss) for the period to be appropriated | 9905 | -€626 | - | +€626 |
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 28 September 2026 via checked.be.