SOINSSMAIL: 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.
SOINSSMAIL
Largest movements
- Cash +€53,126
up €53,126 (+784.6%), from €6,771 to €59,897
mainly Net result for the year (+€74,002) and Depreciation (+€2,000)
- Receivables within one year +€20,318
up €20,318 (+33.4%), from €60,864 to €81,181
- Tangible fixed assets -€2,000
down €2,000 (-23.9%), from €8,369 to €6,369
of which Furniture and vehicles: -€1,067
- Profit (loss) carried forward +€74,002
up €74,002 (+234.3%), from €31,580 to €105,582
- Tax, wage and social debts -€2,825
down €2,825 (-9.0%), from €31,364 to €28,538
- Gross operating margin -€6,779
down €6,779 (-6.1%), from €111,919 to €105,140
- Taxes -€2,825
down €2,825 (-9.1%), from €31,175 to €28,350
- Financial income -€2,285
down €2,285 (-100.0%), from €2,285 to €0
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 | €76,004 | €147,448 | +€71,444 | +94.0% |
| Fixed assets | 21/28 | €8,369 | €6,369 | -€2,000 | -23.9% |
| Tangible fixed assets | 22/27 | €8,369 | €6,369 | -€2,000 | -23.9% |
| Land and buildings | 22 | €3,900 | €3,484 | -€416 | -10.7% |
| Plant, machinery and equipment | 23 | €974 | €457 | -€517 | -53.1% |
| Furniture and vehicles | 24 | €3,495 | €2,428 | -€1,067 | -30.5% |
| Current assets | 29/58 | €67,635 | €141,078 | +€73,444 | +108.6% |
| Amounts receivable within one year | 40/41 | €60,864 | €81,181 | +€20,318 | +33.4% |
| Other amounts receivable | 41 | €60,864 | €81,181 | +€20,318 | +33.4% |
| Cash at bank and in hand | 54/58 | €6,771 | €59,897 | +€53,126 | +784.6% |
| Total equity and liabilities | 10/49 | €76,004 | €147,448 | +€71,444 | +94.0% |
| Equity | 10/15 | €44,640 | €118,642 | +€74,002 | +165.8% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Contributions outside capital | 11 | €11,200 | - | -€11,200 | |
| Share premium | 1100/10 | €11,200 | - | -€11,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €31,580 | €105,582 | +€74,002 | +234.3% |
| Amounts payable | 17/49 | €31,364 | €28,805 | -€2,558 | -8.2% |
| Amounts payable within one year | 42/48 | €31,364 | €28,805 | -€2,558 | -8.2% |
| Trade debts | 44 | - | €267 | +€267 | |
| Suppliers | 440/4 | - | €267 | +€267 | |
| Taxes, remuneration and social security | 45 | €31,364 | €28,538 | -€2,825 | -9.0% |
| Taxes | 450/3 | €31,364 | €28,538 | -€2,825 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,804 | €2,000 | +€196 | +10.9% |
| Other operating charges | 640/8 | €351 | €514 | +€162 | +46.2% |
| Gross operating margin | 9900 | €111,919 | €105,140 | -€6,779 | -6.1% |
| Operating profit (loss) | 9901 | €109,763 | €102,626 | -€7,137 | -6.5% |
| Financial income | 75/76B | €2,285 | €0 | -€2,285 | -100.0% |
| Recurring financial income | 75 | €2,285 | €0 | -€2,285 | -100.0% |
| Financial charges | 65/66B | €57 | €274 | +€218 | +384.6% |
| Recurring financial charges | 65 | €57 | €274 | +€218 | +384.6% |
| Profit (loss) for the period before taxes | 9903 | €111,992 | €102,352 | -€9,640 | -8.6% |
| Income taxes | 67/77 | €31,175 | €28,350 | -€2,825 | -9.1% |
| Profit (loss) for the period | 9904 | €80,817 | €74,002 | -€6,815 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,817 | €74,002 | -€6,815 | -8.4% |
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 9 October 2026 via checked.be.