SORACH: 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.
SORACH
Largest movements
- Cash -€4,225
down €4,225 (-20.9%), from €20,226 to €16,002
mainly Net result for the year (-€14,808) and Investment in fixed assets (net) (-€2,990)
- Tangible fixed assets -€4,115
down €4,115 (-24.1%), from €17,110 to €12,994
of which Other tangible fixed assets: -€5,869
- Receivables within one year -€1,569
down €1,569 (-12.5%), from €12,583 to €11,014
of which Trade receivables: -€1,143
- Reserves -€14,808
down €14,808 (-43.7%), from €33,921 to €19,113
of which Distributable reserves: -€14,808
- Tax, wage and social debts +€3,210
up €3,210 (+12332.3%), from €26 to €3,236
- Trade debts +€1,461
up €1,461 (+88.8%), from €1,645 to €3,106
- Gross operating margin -€12,558
down €12,558, from €5,603 to -€6,955
- Depreciation +€944
up €944 (+15.3%), from €6,162 to €7,105
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 | €50,805 | €41,070 | -€9,734 | -19.2% |
| Fixed assets | 21/28 | €17,110 | €12,994 | -€4,115 | -24.1% |
| Tangible fixed assets | 22/27 | €17,110 | €12,994 | -€4,115 | -24.1% |
| Furniture and vehicles | 24 | €3,708 | €5,462 | +€1,754 | +47.3% |
| Other tangible fixed assets | 26 | €13,401 | €7,532 | -€5,869 | -43.8% |
| Current assets | 29/58 | €33,695 | €28,076 | -€5,619 | -16.7% |
| Amounts receivable within one year | 40/41 | €12,583 | €11,014 | -€1,569 | -12.5% |
| Trade receivables | 40 | €12,157 | €11,014 | -€1,143 | -9.4% |
| Other amounts receivable | 41 | €425 | - | -€425 | |
| Cash at bank and in hand | 54/58 | €20,226 | €16,002 | -€4,225 | -20.9% |
| Deferred charges and accrued income | 490/1 | €886 | €1,060 | +€174 | +19.7% |
| Total equity and liabilities | 10/49 | €50,805 | €41,070 | -€9,734 | -19.2% |
| Equity | 10/15 | €40,121 | €25,313 | -€14,808 | -36.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,921 | €19,113 | -€14,808 | -43.7% |
| 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 | €32,061 | €17,253 | -€14,808 | -46.2% |
| Amounts payable | 17/49 | €10,684 | €15,757 | +€5,073 | +47.5% |
| Amounts payable within one year | 42/48 | €10,684 | €15,757 | +€5,073 | +47.5% |
| Trade debts | 44 | €1,645 | €3,106 | +€1,461 | +88.8% |
| Suppliers | 440/4 | €1,645 | €3,106 | +€1,461 | +88.8% |
| Taxes, remuneration and social security | 45 | €26 | €3,236 | +€3,210 | +12332.3% |
| Taxes | 450/3 | €26 | €3,236 | +€3,210 | +12332.3% |
| Other amounts payable | 47/48 | €9,013 | €9,415 | +€402 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,162 | €7,105 | +€944 | +15.3% |
| Other operating charges | 640/8 | €604 | €619 | +€14 | +2.4% |
| Gross operating margin | 9900 | €5,603 | -€6,955 | -€12,558 | |
| Operating profit (loss) | 9901 | -€1,163 | -€14,679 | -€13,516 | -1162.1% |
| Financial charges | 65/66B | €148 | €128 | -€20 | -13.6% |
| Recurring financial charges | 65 | €148 | €128 | -€20 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,311 | -€14,808 | -€13,496 | -1029.1% |
| Profit (loss) for the period | 9904 | -€1,311 | -€14,808 | -€13,496 | -1029.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,311 | -€14,808 | -€13,496 | -1029.1% |
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 3 October 2026 via checked.be.