SOOM: 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.
SOOM
Largest movements
- Cash -€49,300
down €49,300 (-56.3%), from €87,532 to €38,232
mainly Trade debts (-€38,708) and Debts after one year (-€10,047)
- Tangible fixed assets -€13,078
down €13,078 (-29.0%), from €45,060 to €31,981
- Receivables within one year +€9,200
up €9,200 (+21.3%), from €43,286 to €52,486
- Stocks and contracts +€8,645
up €8,645 (+20.8%), from €41,522 to €50,168
- Intangible fixed assets -€3,400
down €3,400 (-25.3%), from €13,428 to €10,028
- Trade debts -€38,708
down €38,708 (-67.0%), from €57,746 to €19,038
- Debts after one year -€10,047
down €10,047 (-29.4%), from €34,171 to €24,124
- Profit (loss) carried forward +€5,603
up €5,603 (+6.4%), from €87,793 to €93,395
- Tax, wage and social debts -€5,271
down €5,271 (-32.5%), from €16,209 to €10,938
of which Remuneration and social security: -€4,836
- Purchases and services +€73,748
up €73,748 (+5.1%), from €1.4m to €1.5m
- Turnover +€46,654
up €46,654 (+3.1%), from €1.5m to €1.5m
- Gross operating margin +€42,197
up €42,197 (+70.9%), from €59,510 to €101,707
- Staff costs +€30,876
up €30,876 (+110.9%), from €27,853 to €58,729
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 | €233,615 | €186,777 | -€46,838 | -20.0% |
| Fixed assets | 21/28 | €59,588 | €45,309 | -€14,278 | -24.0% |
| Intangible fixed assets | 21 | €13,428 | €10,028 | -€3,400 | -25.3% |
| Tangible fixed assets | 22/27 | €45,060 | €31,981 | -€13,078 | -29.0% |
| Furniture and vehicles | 24 | €45,060 | €31,981 | -€13,078 | -29.0% |
| Financial fixed assets | 28 | €1,100 | €3,300 | +€2,200 | +200.0% |
| Current assets | 29/58 | €174,028 | €141,467 | -€32,560 | -18.7% |
| Stocks and contracts in progress | 3 | €41,522 | €50,168 | +€8,645 | +20.8% |
| Stocks | 30/36 | €41,522 | €50,168 | +€8,645 | +20.8% |
| Amounts receivable within one year | 40/41 | €43,286 | €52,486 | +€9,200 | +21.3% |
| Other amounts receivable | 41 | €43,286 | €52,486 | +€9,200 | +21.3% |
| Cash at bank and in hand | 54/58 | €87,532 | €38,232 | -€49,300 | -56.3% |
| Deferred charges and accrued income | 490/1 | €1,687 | €582 | -€1,106 | -65.5% |
| Total equity and liabilities | 10/49 | €233,615 | €186,777 | -€46,838 | -20.0% |
| Equity | 10/15 | €117,026 | €122,629 | +€5,603 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,634 | €10,634 | = | 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% |
| Distributable reserves | 133 | €8,774 | €8,774 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,793 | €93,395 | +€5,603 | +6.4% |
| Amounts payable | 17/49 | €116,589 | €64,148 | -€52,441 | -45.0% |
| Amounts payable after more than one year | 17 | €34,171 | €24,124 | -€10,047 | -29.4% |
| Financial debts | 170/4 | €34,171 | €24,124 | -€10,047 | -29.4% |
| Amounts payable within one year | 42/48 | €82,418 | €40,023 | -€42,394 | -51.4% |
| Current portion of amounts payable after more than one year | 42 | €8,463 | €10,047 | +€1,584 | +18.7% |
| Trade debts | 44 | €57,746 | €19,038 | -€38,708 | -67.0% |
| Suppliers | 440/4 | €57,746 | €19,038 | -€38,708 | -67.0% |
| Taxes, remuneration and social security | 45 | €16,209 | €10,938 | -€5,271 | -32.5% |
| Taxes | 450/3 | €5,863 | €5,428 | -€435 | -7.4% |
| Remuneration and social security | 454/9 | €10,346 | €5,510 | -€4,836 | -46.7% |
| Turnover | 70 | €1,485,329 | €1,531,984 | +€46,654 | +3.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,432,607 | €1,506,355 | +€73,748 | +5.1% |
| Remuneration, social security and pensions | 62 | €27,853 | €58,729 | +€30,876 | +110.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,930 | €16,478 | +€8,548 | +107.8% |
| Other operating charges | 640/8 | €9,328 | €15,370 | +€6,042 | +64.8% |
| Non-recurring operating charges | 66A | - | €3,690 | +€3,690 | |
| Gross operating margin | 9900 | €59,510 | €101,707 | +€42,197 | +70.9% |
| Operating profit (loss) | 9901 | €14,398 | €7,440 | -€6,958 | -48.3% |
| Financial income | 75/76B | €1,290 | €2,543 | +€1,254 | +97.2% |
| Recurring financial income | 75 | €1,290 | €2,543 | +€1,254 | +97.2% |
| Financial charges | 65/66B | €1,518 | €2,437 | +€919 | +60.6% |
| Recurring financial charges | 65 | €1,518 | €2,437 | +€919 | +60.6% |
| Profit (loss) for the period before taxes | 9903 | €14,170 | €7,546 | -€6,624 | -46.7% |
| Income taxes | 67/77 | €2,834 | €1,943 | -€891 | -31.4% |
| Profit (loss) for the period | 9904 | €11,336 | €5,603 | -€5,733 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,336 | €5,603 | -€5,733 | -50.6% |
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 29 September 2026 via checked.be.