SORA GROUP: 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.
SORA GROUP
Largest movements
- Cash +€1,898
up €1,898 (+12.8%), from €14,838 to €16,736
mainly Tax, wage and social debts (+€4,171) and Net result for the year (+€4,072)
- Stocks and contracts +€1,000
up €1,000 (+13.3%), from €7,500 to €8,500
- Tangible fixed assets -€400
down €400 (-70.6%), from €567 to €167
- Receivables within one year -€373
no longer reported in 2025 (was €373)
- Trade debts -€7,438
no longer reported in 2025 (was €7,438)
- Tax, wage and social debts +€4,171
up €4,171 (+69.4%), from €6,010 to €10,182
of which Remuneration and social security: +€3,609
- Profit (loss) carried forward +€4,072
up €4,072 (+48.1%), from -€8,458 to -€4,385
- Other debts +€1,319
up €1,319 (+15.9%), from €8,287 to €9,607
- Gross operating margin +€2,506
up €2,506 (+14.4%), from €17,421 to €19,927
- Staff costs -€1,579
down €1,579 (-10.6%), from €14,846 to €13,267
- Other operating charges +€912
up €912 (+78.3%), from €1,165 to €2,077
- Financial charges -€643
down €643 (-84.3%), from €763 to €120
of which Non-recurring financial charges: -€553
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 | €23,278 | €25,403 | +€2,125 | +9.1% |
| Fixed assets | 21/28 | €567 | €167 | -€400 | -70.6% |
| Tangible fixed assets | 22/27 | €567 | €167 | -€400 | -70.6% |
| Other tangible fixed assets | 26 | €567 | €167 | -€400 | -70.6% |
| Current assets | 29/58 | €22,711 | €25,236 | +€2,525 | +11.1% |
| Stocks and contracts in progress | 3 | €7,500 | €8,500 | +€1,000 | +13.3% |
| Stocks | 30/36 | €7,500 | €8,500 | +€1,000 | +13.3% |
| Amounts receivable within one year | 40/41 | €373 | - | -€373 | |
| Other amounts receivable | 41 | €373 | - | -€373 | |
| Cash at bank and in hand | 54/58 | €14,838 | €16,736 | +€1,898 | +12.8% |
| Total equity and liabilities | 10/49 | €23,278 | €25,403 | +€2,125 | +9.1% |
| Equity | 10/15 | €1,542 | €5,615 | +€4,072 | +264.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,458 | -€4,385 | +€4,072 | +48.1% |
| Amounts payable | 17/49 | €21,736 | €19,788 | -€1,947 | -9.0% |
| Amounts payable within one year | 42/48 | €21,736 | €19,788 | -€1,947 | -9.0% |
| Trade debts | 44 | €7,438 | - | -€7,438 | |
| Suppliers | 440/4 | €7,438 | - | -€7,438 | |
| Taxes, remuneration and social security | 45 | €6,010 | €10,182 | +€4,171 | +69.4% |
| Taxes | 450/3 | €822 | €1,385 | +€562 | +68.4% |
| Remuneration and social security | 454/9 | €5,188 | €8,797 | +€3,609 | +69.6% |
| Other amounts payable | 47/48 | €8,287 | €9,607 | +€1,319 | +15.9% |
| Remuneration, social security and pensions | 62 | €14,846 | €13,267 | -€1,579 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €400 | = | 0.0% |
| Other operating charges | 640/8 | €1,165 | €2,077 | +€912 | +78.3% |
| Gross operating margin | 9900 | €17,421 | €19,927 | +€2,506 | +14.4% |
| Operating profit (loss) | 9901 | €1,010 | €4,183 | +€3,173 | +314.3% |
| Financial income | 75/76B | €12 | €9 | -€3 | -25.9% |
| Recurring financial income | 75 | €12 | €9 | -€3 | -25.9% |
| Non-recurring financial income | 76B | €12 | - | -€12 | |
| Financial charges | 65/66B | €763 | €120 | -€643 | -84.3% |
| Recurring financial charges | 65 | €210 | €120 | -€90 | -42.9% |
| Non-recurring financial charges | 66B | €553 | - | -€553 | |
| Profit (loss) for the period before taxes | 9903 | €259 | €4,072 | +€3,813 | +1471.1% |
| Profit (loss) for the period | 9904 | €259 | €4,072 | +€3,813 | +1471.1% |
| Profit (loss) for the period to be appropriated | 9905 | €259 | €4,072 | +€3,813 | +1471.1% |
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 5 October 2026 via checked.be.