SOOL: 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.
SOOL
Largest movements
- Stocks and contracts -€20,377
down €20,377 (-93.7%), from €21,743 to €1,366
- Tangible fixed assets -€6,341
down €6,341 (-17.7%), from €35,844 to €29,502
of which Furniture and vehicles: -€3,863
- Cash -€1,216
down €1,216 (-22.0%), from €5,541 to €4,325
mainly Net result for the year (-€36,796) and Trade debts (-€4,554)
- Profit (loss) carried forward -€36,796
down €36,796, from €17,621 to -€19,175
- Other debts +€12,196
up €12,196 (+47.7%), from €25,571 to €37,767
- Trade debts -€4,554
down €4,554 (-15.7%), from €29,083 to €24,529
- Tax, wage and social debts +€1,844
up €1,844 (+26.1%), from €7,061 to €8,905
of which Taxes: +€1,844
- Gross operating margin -€54,978
down €54,978, from €28,486 to -€26,493
- Other operating charges -€39,726
down €39,726 (-98.3%), from €40,421 to €694
- Depreciation +€1,702
up €1,702 (+36.7%), from €4,639 to €6,341
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 | €87,396 | €60,086 | -€27,310 | -31.2% |
| Fixed assets | 21/28 | €35,844 | €29,502 | -€6,341 | -17.7% |
| Tangible fixed assets | 22/27 | €35,844 | €29,502 | -€6,341 | -17.7% |
| Furniture and vehicles | 24 | €16,562 | €12,699 | -€3,863 | -23.3% |
| Other tangible fixed assets | 26 | €19,282 | €16,804 | -€2,478 | -12.9% |
| Current assets | 29/58 | €51,552 | €30,584 | -€20,968 | -40.7% |
| Stocks and contracts in progress | 3 | €21,743 | €1,366 | -€20,377 | -93.7% |
| Stocks | 30/36 | €21,743 | €1,366 | -€20,377 | -93.7% |
| Amounts receivable within one year | 40/41 | €24,267 | €24,893 | +€626 | +2.6% |
| Trade receivables | 40 | €24,113 | €24,727 | +€614 | +2.5% |
| Other amounts receivable | 41 | €154 | €166 | +€11 | +7.3% |
| Cash at bank and in hand | 54/58 | €5,541 | €4,325 | -€1,216 | -22.0% |
| Total equity and liabilities | 10/49 | €87,396 | €60,086 | -€27,310 | -31.2% |
| Equity | 10/15 | €25,681 | -€11,115 | -€36,796 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,621 | -€19,175 | -€36,796 | |
| Amounts payable | 17/49 | €61,714 | €71,201 | +€9,487 | +15.4% |
| Amounts payable within one year | 42/48 | €61,714 | €71,201 | +€9,487 | +15.4% |
| Trade debts | 44 | €29,083 | €24,529 | -€4,554 | -15.7% |
| Suppliers | 440/4 | €29,083 | €24,529 | -€4,554 | -15.7% |
| Taxes, remuneration and social security | 45 | €7,061 | €8,905 | +€1,844 | +26.1% |
| Taxes | 450/3 | €3,721 | €5,565 | +€1,844 | +49.6% |
| Remuneration and social security | 454/9 | €3,340 | €3,340 | = | 0.0% |
| Other amounts payable | 47/48 | €25,571 | €37,767 | +€12,196 | +47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,639 | €6,341 | +€1,702 | +36.7% |
| Other operating charges | 640/8 | €40,421 | €694 | -€39,726 | -98.3% |
| Gross operating margin | 9900 | €28,486 | -€26,493 | -€54,978 | |
| Operating profit (loss) | 9901 | -€16,574 | -€33,528 | -€16,954 | -102% |
| Financial income | 75/76B | €1 | €3 | +€2 | +154% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +154% |
| Financial charges | 65/66B | €3,038 | €3,105 | +€67 | +2.2% |
| Recurring financial charges | 65 | €3,038 | €3,105 | +€67 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,610 | -€36,629 | -€17,019 | -86.8% |
| Income taxes | 67/77 | €155 | €167 | +€12 | +7.5% |
| Profit (loss) for the period | 9904 | -€19,765 | -€36,796 | -€17,031 | -86.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,765 | -€36,796 | -€17,031 | -86.2% |
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 13 October 2026 via checked.be.