SOINS CEDRINE: what changed
Two financial 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 CEDRINE
Largest movements
- Deferred charges and accrued income -€6,154
down €6,154 (-95.1%), from €6,468 to €314
- Tangible fixed assets +€3,221
up €3,221 (+97.1%), from €3,317 to €6,538
- Receivables within one year -€2,944
down €2,944 (-16.1%), from €18,341 to €15,397
- Cash -€1,822
down €1,822 (-63.9%), from €2,853 to €1,031
mainly Trade debts (-€15,112) and Investment in fixed assets (net) (-€4,630)
- Trade debts -€15,112
down €15,112 (-88.2%), from €17,125 to €2,013
- Reserves +€9,426
up €9,426 (+102%), from €9,226 to €18,652
- Tax, wage and social debts -€2,831
down €2,831 (-80.9%), from €3,499 to €668
- Other debts +€818
up €818 (+98.2%), from €833 to €1,651
- Gross operating margin +€17,992
up €17,992 (+542%), from €3,322 to €21,314
- Taxes +€3,746
up €3,746 (+667%), from €562 to €4,308
- Financial charges +€3,298
up €3,298 (+475%), from €694 to €3,992
of which Financial charges: +€3,217
- Depreciation -€866
down €866 (-38.1%), from €2,275 to €1,409
- Financial income -€573
no longer reported in 2025 (was €573)
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.
Derived cash bridge
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 | €32,250 | €24,551 | -€7,699 | -23.9% |
| Fixed assets | 21/28 | €4,588 | €7,809 | +€3,221 | +70.2% |
| Tangible fixed assets | 22/27 | €3,317 | €6,538 | +€3,221 | +97.1% |
| Furniture and vehicles | 24 | €3,317 | €6,538 | +€3,221 | +97.1% |
| Financial fixed assets | 28 | €1,271 | €1,271 | = | 0.0% |
| Current assets | 29/58 | €27,662 | €16,742 | -€10,920 | -39.5% |
| Amounts receivable within one year | 40/41 | €18,341 | €15,397 | -€2,944 | -16.1% |
| Other amounts receivable | 41 | €18,341 | €15,397 | -€2,944 | -16.1% |
| Cash at bank and in hand | 54/58 | €2,853 | €1,031 | -€1,822 | -63.9% |
| Deferred charges and accrued income | 490/1 | €6,468 | €314 | -€6,154 | -95.1% |
| Total equity and liabilities | 10/49 | €32,250 | €24,551 | -€7,699 | -23.9% |
| Equity | 10/15 | €10,793 | €20,219 | +€9,426 | +87.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €9,226 | €18,652 | +€9,426 | +102% |
| Distributable reserves | 133 | €9,226 | €18,652 | +€9,426 | +102% |
| Profit (loss) carried forward | 14 | €67 | €67 | = | 0.0% |
| Amounts payable | 17/49 | €21,457 | €4,332 | -€17,125 | -79.8% |
| Amounts payable within one year | 42/48 | €21,457 | €4,332 | -€17,125 | -79.8% |
| Trade debts | 44 | €17,125 | €2,013 | -€15,112 | -88.2% |
| Suppliers | 440/4 | €17,125 | €2,013 | -€15,112 | -88.2% |
| Taxes, remuneration and social security | 45 | €3,499 | €668 | -€2,831 | -80.9% |
| Taxes | 450/3 | €3,499 | €668 | -€2,831 | -80.9% |
| Other amounts payable | 47/48 | €833 | €1,651 | +€818 | +98.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,275 | €1,409 | -€866 | -38.1% |
| Operating charges capitalised as restructuring costs | 649 | -€50 | - | +€50 | |
| Non-recurring operating charges | 66A | - | €1,346 | +€1,346 | |
| Gross operating margin | 9900 | €3,322 | €21,314 | +€17,992 | +542% |
| Operating profit (loss) | 9901 | €1,097 | €18,559 | +€17,462 | +1,592% |
| Financial income | 75/76B | €573 | - | -€573 | |
| Recurring financial income | 75 | €573 | - | -€573 | |
| Financial charges | 65/66B | €694 | €3,992 | +€3,298 | +475% |
| Recurring financial charges | 65 | €575 | €3,792 | +€3,217 | +559% |
| Non-recurring financial charges | 66B | €119 | €200 | +€81 | +68.1% |
| Profit (loss) for the period before taxes | 9903 | €976 | €14,567 | +€13,591 | +1,393% |
| Income taxes | 67/77 | €562 | €4,308 | +€3,746 | +667% |
| Profit (loss) for the period | 9904 | €414 | €10,259 | +€9,845 | +2,378% |
| Profit (loss) for the period to be appropriated | 9905 | €414 | €10,259 | +€9,845 | +2,378% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.