SOINS - BE: 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 - BE
Largest movements
- Receivables within one year -€38,755
down €38,755 (-36.2%), from €106,914 to €68,158
of which Trade receivables: -€77,987
- Deferred charges and accrued income -€17,041
down €17,041 (-97.0%), from €17,568 to €527
- Cash +€14,956
up €14,956 (+17005.6%), from €88 to €15,044
mainly Receivables within one year (+€38,755) and Deferred charges and accrued income (+€17,041)
- Trade debts -€26,585
down €26,585 (-97.1%), from €27,367 to €782
- Tax, wage and social debts -€21,142
down €21,142 (-83.8%), from €25,226 to €4,084
- Profit (loss) carried forward +€6,887
up €6,887 (+11.9%), from €57,742 to €64,629
- Financial charges -€2,312
down €2,312 (-71.9%), from €3,214 to €902
- Other operating charges +€2,203
up €2,203 (+161.6%), from €1,363 to €3,566
- Gross operating margin -€1,772
down €1,772 (-12.0%), from €14,799 to €13,027
- Financial income +€1,461
up €1,461 (+153.7%), from €951 to €2,412
- Taxes +€326
up €326 (+8.7%), from €3,758 to €4,084
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 | €124,595 | €83,755 | -€40,840 | -32.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €124,570 | €83,730 | -€40,840 | -32.8% |
| Amounts receivable within one year | 40/41 | €106,914 | €68,158 | -€38,755 | -36.2% |
| Trade receivables | 40 | €83,286 | €5,298 | -€77,987 | -93.6% |
| Other amounts receivable | 41 | €23,628 | €62,860 | +€39,232 | +166.0% |
| Cash at bank and in hand | 54/58 | €88 | €15,044 | +€14,956 | +17005.6% |
| Deferred charges and accrued income | 490/1 | €17,568 | €527 | -€17,041 | -97.0% |
| Total equity and liabilities | 10/49 | €124,595 | €83,755 | -€40,840 | -32.8% |
| Equity | 10/15 | €72,002 | €78,889 | +€6,887 | +9.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,742 | €64,629 | +€6,887 | +11.9% |
| Amounts payable | 17/49 | €52,592 | €4,866 | -€47,727 | -90.7% |
| Amounts payable within one year | 42/48 | €52,592 | €4,866 | -€47,727 | -90.7% |
| Trade debts | 44 | €27,367 | €782 | -€26,585 | -97.1% |
| Suppliers | 440/4 | €27,367 | €782 | -€26,585 | -97.1% |
| Taxes, remuneration and social security | 45 | €25,226 | €4,084 | -€21,142 | -83.8% |
| Taxes | 450/3 | €25,226 | €4,084 | -€21,142 | -83.8% |
| Other operating charges | 640/8 | €1,363 | €3,566 | +€2,203 | +161.6% |
| Gross operating margin | 9900 | €14,799 | €13,027 | -€1,772 | -12.0% |
| Operating profit (loss) | 9901 | €13,436 | €9,461 | -€3,975 | -29.6% |
| Financial income | 75/76B | €951 | €2,412 | +€1,461 | +153.7% |
| Recurring financial income | 75 | €951 | €2,412 | +€1,461 | +153.7% |
| Financial charges | 65/66B | €3,214 | €902 | -€2,312 | -71.9% |
| Recurring financial charges | 65 | €3,214 | €902 | -€2,312 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €11,172 | €10,971 | -€201 | -1.8% |
| Income taxes | 67/77 | €3,758 | €4,084 | +€326 | +8.7% |
| Profit (loss) for the period | 9904 | €7,414 | €6,887 | -€527 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,414 | €6,887 | -€527 | -7.1% |
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 8 October 2026 via checked.be.