SOIN PLUS: 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.
SOIN PLUS
Largest movements
- Receivables after one year +€13,094
up €13,094 (+2.8%), from €462,106 to €475,200
- Tax, wage and social debts +€39,997
up €39,997 (+135.6%), from €29,503 to €69,499
- Profit (loss) carried forward -€32,028
down €32,028 (-7.4%), from €431,619 to €399,592
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Gross operating margin +€69,731
up €69,731 (+46.4%), from €150,355 to €220,087
- Turnover +€58,194
up €58,194 (+23.4%), from €249,173 to €307,367
- Taxes +€21,006
up €21,006 (+50.3%), from €41,800 to €62,806
- Purchases and services -€6,507
down €6,507 (-6.2%), from €104,387 to €97,880
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 | €470,453 | €487,691 | +€17,238 | +3.7% |
| Fixed assets | 21/28 | €2,837 | €4,168 | +€1,331 | +46.9% |
| Tangible fixed assets | 22/27 | €2,687 | €4,018 | +€1,331 | +49.5% |
| Furniture and vehicles | 24 | €2,687 | €4,018 | +€1,331 | +49.5% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €467,616 | €483,523 | +€15,907 | +3.4% |
| Amounts receivable after more than one year | 29 | €462,106 | €475,200 | +€13,094 | +2.8% |
| Other amounts receivable | 291 | €462,106 | €475,200 | +€13,094 | +2.8% |
| Amounts receivable within one year | 40/41 | €265 | €29 | -€236 | -89.2% |
| Other amounts receivable | 41 | €265 | €29 | -€236 | -89.2% |
| Cash at bank and in hand | 54/58 | €5,246 | €8,295 | +€3,049 | +58.1% |
| Total equity and liabilities | 10/49 | €470,453 | €487,691 | +€17,238 | +3.7% |
| Equity | 10/15 | €437,819 | €418,192 | -€19,628 | -4.5% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Outside capital | 11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Other | 1109/19 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Profit (loss) carried forward | 14 | €431,619 | €399,592 | -€32,028 | -7.4% |
| Amounts payable | 17/49 | €32,634 | €69,499 | +€36,865 | +113.0% |
| Amounts payable within one year | 42/48 | €32,634 | €69,499 | +€36,865 | +113.0% |
| Trade debts | 44 | €3,131 | - | -€3,131 | |
| Suppliers | 440/4 | €3,131 | - | -€3,131 | |
| Taxes, remuneration and social security | 45 | €29,503 | €69,499 | +€39,997 | +135.6% |
| Taxes | 450/3 | €29,503 | €69,499 | +€39,997 | +135.6% |
| Turnover | 70 | €249,173 | €307,367 | +€58,194 | +23.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €104,387 | €97,880 | -€6,507 | -6.2% |
| Remuneration, social security and pensions | 62 | €65 | €70 | +€5 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,518 | €2,376 | -€143 | -5.7% |
| Other operating charges | 640/8 | €951 | €700 | -€251 | -26.4% |
| Gross operating margin | 9900 | €150,355 | €220,087 | +€69,731 | +46.4% |
| Operating profit (loss) | 9901 | €146,821 | €216,941 | +€70,120 | +47.8% |
| Financial income | 75/76B | €13,386 | €13,994 | +€608 | +4.5% |
| Recurring financial income | 75 | €13,386 | €13,994 | +€608 | +4.5% |
| Financial charges | 65/66B | €153 | €157 | +€3 | +2.2% |
| Recurring financial charges | 65 | €153 | €157 | +€3 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €160,053 | €230,779 | +€70,725 | +44.2% |
| Income taxes | 67/77 | €41,800 | €62,806 | +€21,006 | +50.3% |
| Profit (loss) for the period | 9904 | €118,253 | €167,972 | +€49,719 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €118,253 | €167,972 | +€49,719 | +42.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.