SOIRON ROMAIN: 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.
SOIRON ROMAIN
Largest movements
- Tangible fixed assets -€15,398
down €15,398 (-58.4%), from €26,372 to €10,974
of which Leasing and similar rights: -€10,974
- Receivables within one year -€6,086
down €6,086 (-24.1%), from €25,220 to €19,134
of which Trade receivables: -€11,152
- Cash +€2,150
up €2,150 (+159%), from €1,351 to €3,501
mainly Depreciation (+€15,398) and Receivables within one year (+€6,086)
- Debts after one year -€9,944
down €9,944 (-58.0%), from €17,147 to €7,203
- Other debts -€7,430
down €7,430 (-28.0%), from €26,539 to €19,109
- Trade debts -€1,382
down €1,382 (-22.3%), from €6,190 to €4,809
- Tax, wage and social debts -€1,034
down €1,034 (-22.8%), from €4,532 to €3,498
- Gross operating margin +€16,247
up €16,247 (+181%), from €8,965 to €25,211
- Other operating charges +€7,378
up €7,378 (+1,540%), from €479 to €7,857
- Depreciation -€3,205
down €3,205 (-17.2%), from €18,602 to €15,398
- Financial charges -€659
down €659 (-27.1%), from €2,434 to €1,776
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 | €58,944 | €39,610 | -€19,334 | -32.8% |
| Fixed assets | 21/28 | €26,372 | €10,974 | -€15,398 | -58.4% |
| Tangible fixed assets | 22/27 | €26,372 | €10,974 | -€15,398 | -58.4% |
| Plant, machinery and equipment | 23 | €260 | €0 | -€260 | -100% |
| Furniture and vehicles | 24 | €4,164 | €0 | -€4,164 | -100% |
| Leasing and similar rights | 25 | €21,948 | €10,974 | -€10,974 | -50.0% |
| Current assets | 29/58 | €32,571 | €28,635 | -€3,936 | -12.1% |
| Stocks and contracts in progress | 3 | €6,000 | €6,000 | = | 0.0% |
| Stocks | 30/36 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,220 | €19,134 | -€6,086 | -24.1% |
| Trade receivables | 40 | €21,251 | €10,099 | -€11,152 | -52.5% |
| Other amounts receivable | 41 | €3,970 | €9,035 | +€5,066 | +128% |
| Cash at bank and in hand | 54/58 | €1,351 | €3,501 | +€2,150 | +159% |
| Total equity and liabilities | 10/49 | €58,944 | €39,610 | -€19,334 | -32.8% |
| Equity | 10/15 | -€4,920 | -€4,954 | -€34 | -0.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,420 | -€6,454 | -€34 | -0.5% |
| Amounts payable | 17/49 | €63,863 | €44,563 | -€19,300 | -30.2% |
| Amounts payable after more than one year | 17 | €17,147 | €7,203 | -€9,944 | -58.0% |
| Financial debts | 170/4 | €17,147 | €7,203 | -€9,944 | -58.0% |
| Amounts payable within one year | 42/48 | €46,716 | €37,360 | -€9,357 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €9,455 | €9,944 | +€489 | +5.2% |
| Trade debts | 44 | €6,190 | €4,809 | -€1,382 | -22.3% |
| Suppliers | 440/4 | €6,190 | €4,809 | -€1,382 | -22.3% |
| Taxes, remuneration and social security | 45 | €4,532 | €3,498 | -€1,034 | -22.8% |
| Taxes | 450/3 | €4,532 | €3,498 | -€1,034 | -22.8% |
| Other amounts payable | 47/48 | €26,539 | €19,109 | -€7,430 | -28.0% |
| Non-recurring operating income | 76A | €143 | - | -€143 | |
| Remuneration, social security and pensions | 62 | €544 | €577 | +€33 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,602 | €15,398 | -€3,205 | -17.2% |
| Other operating charges | 640/8 | €479 | €7,857 | +€7,378 | +1,540% |
| Gross operating margin | 9900 | €8,965 | €25,211 | +€16,247 | +181% |
| Operating profit (loss) | 9901 | -€10,661 | €1,379 | +€12,040 | |
| Financial income | 75/76B | €464 | €363 | -€101 | -21.7% |
| Recurring financial income | 75 | €464 | €363 | -€101 | -21.7% |
| Financial charges | 65/66B | €2,434 | €1,776 | -€659 | -27.1% |
| Recurring financial charges | 65 | €2,434 | €1,776 | -€659 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,631 | -€34 | +€12,598 | +99.7% |
| Profit (loss) for the period | 9904 | -€12,631 | -€34 | +€12,598 | +99.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,631 | -€34 | +€12,598 | +99.7% |
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 29 October 2026 via checked.be.