sOOrs: 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.
sOOrs
Largest movements
- Receivables within one year +€26,314
up €26,314 (+592.3%), from €4,443 to €30,756
of which Trade receivables: +€17,223
- Intangible fixed assets +€19,137
up €19,137 (+66.1%), from €28,960 to €48,097
- Cash +€2,284
up €2,284 (+6.4%), from €35,705 to €37,989
mainly Trade debts (+€51,377) and Depreciation (+€11,824)
- Trade debts +€51,377
up €51,377 (+122.8%), from €41,823 to €93,200
- Advances received -€4,991
no longer reported in 2025 (was €4,991)
- Purchases and services -€73,540
down €73,540 (-90.5%), from €81,281 to €7,742
- Gross operating margin +€32,352
up €32,352, from -€19,987 to €12,364
- Turnover +€28,481
up €28,481 (+46.5%), from €61,294 to €89,775
- Depreciation +€4,073
up €4,073 (+52.5%), from €7,751 to €11,824
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 | €70,286 | €117,730 | +€47,444 | +67.5% |
| Formation expenses | 20 | €1,178 | €888 | -€290 | -24.6% |
| Fixed assets | 21/28 | €28,960 | €48,097 | +€19,137 | +66.1% |
| Intangible fixed assets | 21 | €28,960 | €48,097 | +€19,137 | +66.1% |
| Current assets | 29/58 | €40,147 | €68,745 | +€28,598 | +71.2% |
| Amounts receivable within one year | 40/41 | €4,443 | €30,756 | +€26,314 | +592.3% |
| Trade receivables | 40 | €3,153 | €20,375 | +€17,223 | +546.3% |
| Other amounts receivable | 41 | €1,290 | €10,381 | +€9,091 | +704.7% |
| Cash at bank and in hand | 54/58 | €35,705 | €37,989 | +€2,284 | +6.4% |
| Total equity and liabilities | 10/49 | €70,286 | €117,730 | +€47,444 | +67.5% |
| Equity | 10/15 | €23,471 | €24,530 | +€1,058 | +4.5% |
| Contributions | 10/11 | €51,750 | €52,250 | +€500 | +1.0% |
| Profit (loss) carried forward | 14 | -€28,279 | -€27,720 | +€558 | +2.0% |
| Amounts payable | 17/49 | €46,815 | €93,200 | +€46,386 | +99.1% |
| Amounts payable within one year | 42/48 | €46,815 | €93,200 | +€46,386 | +99.1% |
| Trade debts | 44 | €41,823 | €93,200 | +€51,377 | +122.8% |
| Suppliers | 440/4 | €41,823 | €93,200 | +€51,377 | +122.8% |
| Advances received on contracts in progress | 46 | €4,991 | - | -€4,991 | |
| Turnover | 70 | €61,294 | €89,775 | +€28,481 | +46.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,281 | €7,742 | -€73,540 | -90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,751 | €11,824 | +€4,073 | +52.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€19,987 | €12,364 | +€32,352 | |
| Operating profit (loss) | 9901 | -€28,125 | €141 | +€28,266 | |
| Financial income | 75/76B | - | €562 | +€562 | |
| Recurring financial income | 75 | - | €82 | +€82 | |
| Non-recurring financial income | 76B | - | €480 | +€480 | |
| Financial charges | 65/66B | €153 | €120 | -€33 | -21.7% |
| Recurring financial charges | 65 | €153 | €120 | -€33 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€28,279 | €583 | +€28,861 | |
| Income taxes | 67/77 | - | €25 | +€25 | |
| Profit (loss) for the period | 9904 | -€28,279 | €558 | +€28,837 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,279 | €558 | +€28,837 |
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 10 October 2026 via checked.be.