SOINS 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.
SOINS PLUS
Largest movements
- Deferred charges and accrued income +€13,481
up €13,481 (+35.9%), from €37,505 to €50,986
- Tangible fixed assets -€7,755
down €7,755 (-80.8%), from €9,596 to €1,841
- Receivables within one year -€3,641
down €3,641 (-6.8%), from €53,431 to €49,790
- Intangible fixed assets -€1,500
down €1,500 (-14.0%), from €10,714 to €9,214
- Tax, wage and social debts +€144,308
up €144,308 (+55.3%), from €260,757 to €405,065
of which Remuneration and social security: +€84,696
- Profit (loss) carried forward -€101,827
down €101,827 (-34.1%), from -€298,357 to -€400,184
- Debts after one year -€73,654
down €73,654 (-98.7%), from €74,659 to €1,006
- Accrued charges and deferred income +€36,149
new in 2025: €36,149
- Trade debts -€4,264
down €4,264 (-10.7%), from €39,978 to €35,714
- Staff costs -€30,770
down €30,770 (-6.7%), from €461,619 to €430,849
- Gross operating margin +€24,907
up €24,907 (+6.9%), from €358,629 to €383,536
- Financial charges +€21,255
up €21,255 (+90.5%), from €23,489 to €44,743
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 | €112,037 | €112,750 | +€713 | +0.6% |
| Fixed assets | 21/28 | €21,052 | €11,798 | -€9,255 | -44.0% |
| Intangible fixed assets | 21 | €10,714 | €9,214 | -€1,500 | -14.0% |
| Tangible fixed assets | 22/27 | €9,596 | €1,841 | -€7,755 | -80.8% |
| Furniture and vehicles | 24 | €9,596 | €1,841 | -€7,755 | -80.8% |
| Financial fixed assets | 28 | €743 | €743 | = | 0.0% |
| Current assets | 29/58 | €90,984 | €100,952 | +€9,968 | +11.0% |
| Amounts receivable within one year | 40/41 | €53,431 | €49,790 | -€3,641 | -6.8% |
| Trade receivables | 40 | €53,431 | €49,790 | -€3,641 | -6.8% |
| Cash at bank and in hand | 54/58 | €49 | €176 | +€128 | +262.8% |
| Deferred charges and accrued income | 490/1 | €37,505 | €50,986 | +€13,481 | +35.9% |
| Total equity and liabilities | 10/49 | €112,037 | €112,750 | +€713 | +0.6% |
| Equity | 10/15 | -€263,357 | -€365,184 | -€101,827 | -38.7% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€298,357 | -€400,184 | -€101,827 | -34.1% |
| Amounts payable | 17/49 | €375,394 | €477,934 | +€102,540 | +27.3% |
| Amounts payable after more than one year | 17 | €74,659 | €1,006 | -€73,654 | -98.7% |
| Other amounts payable | 178/9 | €74,659 | €1,006 | -€73,654 | -98.7% |
| Amounts payable within one year | 42/48 | €300,735 | €440,779 | +€140,045 | +46.6% |
| Trade debts | 44 | €39,978 | €35,714 | -€4,264 | -10.7% |
| Suppliers | 440/4 | €39,978 | €35,714 | -€4,264 | -10.7% |
| Taxes, remuneration and social security | 45 | €260,757 | €405,065 | +€144,308 | +55.3% |
| Taxes | 450/3 | €61,421 | €121,033 | +€59,612 | +97.1% |
| Remuneration and social security | 454/9 | €199,336 | €284,032 | +€84,696 | +42.5% |
| Accrued charges and deferred income | 492/3 | - | €36,149 | +€36,149 | |
| Remuneration, social security and pensions | 62 | €461,619 | €430,849 | -€30,770 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,933 | €1,773 | -€3,160 | -64.1% |
| Other operating charges | 640/8 | €5,379 | €7,152 | +€1,773 | +33.0% |
| Gross operating margin | 9900 | €358,629 | €383,536 | +€24,907 | +6.9% |
| Operating profit (loss) | 9901 | -€113,302 | -€56,238 | +€57,064 | +50.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €23,489 | €44,743 | +€21,255 | +90.5% |
| Recurring financial charges | 65 | €23,489 | €44,743 | +€21,255 | +90.5% |
| Profit (loss) for the period before taxes | 9903 | -€136,790 | -€100,979 | +€35,812 | +26.2% |
| Income taxes | 67/77 | €1,598 | €848 | -€749 | -46.9% |
| Profit (loss) for the period | 9904 | -€138,388 | -€101,827 | +€36,561 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€138,388 | -€101,827 | +€36,561 | +26.4% |
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 4 October 2026 via checked.be.