SOINS: 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.
SOINS
Largest movements
- Cash +€186,083
up €186,083 (+55.9%), from €332,713 to €518,796
mainly Net result for the year (+€150,904) and Current investments (+€36,738)
- Current investments -€36,738
down €36,738 (-9.7%), from €380,148 to €343,410
- Receivables within one year -€19,848
down €19,848 (-70.0%), from €28,356 to €8,508
of which Trade receivables: -€11,412
- Reserves +€123,880
up €123,880 (+29.8%), from €415,641 to €539,521
- Other debts +€35,713
new in 2025: €35,713
- Profit (loss) carried forward -€12,777
no longer reported in 2025 (was €12,777)
- Tax, wage and social debts -€12,420
down €12,420 (-19.7%), from €62,901 to €50,482
- Gross operating margin +€64,637
up €64,637 (+39.5%), from €163,655 to €228,292
- Taxes +€22,484
up €22,484 (+42.4%), from €53,072 to €75,556
- Financial income +€2,545
up €2,545 (+70.4%), from €3,617 to €6,163
- Financial charges -€2,536
down €2,536 (-61.4%), from €4,132 to €1,596
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 | €750,989 | €878,313 | +€127,324 | +17.0% |
| Fixed assets | 21/28 | €6,544 | €4,747 | -€1,797 | -27.5% |
| Tangible fixed assets | 22/27 | €6,544 | €4,747 | -€1,797 | -27.5% |
| Furniture and vehicles | 24 | €5,292 | €3,742 | -€1,550 | -29.3% |
| Other tangible fixed assets | 26 | €1,251 | €1,004 | -€247 | -19.7% |
| Current assets | 29/58 | €744,445 | €873,566 | +€129,121 | +17.3% |
| Amounts receivable within one year | 40/41 | €28,356 | €8,508 | -€19,848 | -70.0% |
| Trade receivables | 40 | €11,663 | €251 | -€11,412 | -97.9% |
| Other amounts receivable | 41 | €16,693 | €8,257 | -€8,436 | -50.5% |
| Current investments | 50/53 | €380,148 | €343,410 | -€36,738 | -9.7% |
| Cash at bank and in hand | 54/58 | €332,713 | €518,796 | +€186,083 | +55.9% |
| Deferred charges and accrued income | 490/1 | €3,229 | €2,852 | -€377 | -11.7% |
| Total equity and liabilities | 10/49 | €750,989 | €878,313 | +€127,324 | +17.0% |
| Equity | 10/15 | €614,616 | €725,718 | +€111,102 | +18.1% |
| Contributions | 10/11 | €186,197 | €186,197 | = | 0.0% |
| Outside capital | 11 | €186,197 | - | -€186,197 | |
| Other | 1109/19 | €186,197 | - | -€186,197 | |
| Reserves | 13 | €415,641 | €539,521 | +€123,880 | +29.8% |
| Distributable reserves | 133 | €415,641 | €539,521 | +€123,880 | +29.8% |
| Profit (loss) carried forward | 14 | €12,777 | - | -€12,777 | |
| Amounts payable | 17/49 | €136,373 | €152,595 | +€16,221 | +11.9% |
| Amounts payable within one year | 42/48 | €72,242 | €88,464 | +€16,221 | +22.5% |
| Trade debts | 44 | €9,341 | €2,042 | -€7,299 | -78.1% |
| Suppliers | 440/4 | €9,341 | €2,042 | -€7,299 | -78.1% |
| Advances received on contracts in progress | 46 | - | €228 | +€228 | |
| Taxes, remuneration and social security | 45 | €62,901 | €50,482 | -€12,420 | -19.7% |
| Taxes | 450/3 | €62,901 | €50,482 | -€12,420 | -19.7% |
| Other amounts payable | 47/48 | - | €35,713 | +€35,713 | |
| Accrued charges and deferred income | 492/3 | €64,131 | €64,131 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,424 | €1,797 | -€627 | -25.9% |
| Other operating charges | 640/8 | €6,698 | €4,602 | -€2,096 | -31.3% |
| Gross operating margin | 9900 | €163,655 | €228,292 | +€64,637 | +39.5% |
| Operating profit (loss) | 9901 | €154,534 | €221,894 | +€67,360 | +43.6% |
| Financial income | 75/76B | €3,617 | €6,163 | +€2,545 | +70.4% |
| Recurring financial income | 75 | €3,617 | €6,163 | +€2,545 | +70.4% |
| Financial charges | 65/66B | €4,132 | €1,596 | -€2,536 | -61.4% |
| Recurring financial charges | 65 | €4,132 | €1,596 | -€2,536 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €154,019 | €226,460 | +€72,441 | +47.0% |
| Income taxes | 67/77 | €53,072 | €75,556 | +€22,484 | +42.4% |
| Profit (loss) for the period | 9904 | €100,947 | €150,904 | +€49,957 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €100,947 | €150,904 | +€49,957 | +49.5% |
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 1 October 2026 via checked.be.