SORACLES EA: 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.
SORACLES EA
Largest movements
- Tangible fixed assets +€3,479
up €3,479 (+4.0%), from €86,298 to €89,777
of which Furniture and vehicles: +€9,680
- Cash -€3,435
down €3,435 (-50.4%), from €6,815 to €3,380
mainly Net result for the year (-€17,311) and Investment in fixed assets (net) (-€9,680)
- Other debts +€25,778
up €25,778 (+66.2%), from €38,922 to €64,700
- Profit (loss) carried forward -€17,311
down €17,311 (-27.6%), from -€62,835 to -€80,146
- Debts after one year -€8,827
down €8,827 (-9.3%), from €95,326 to €86,499
- Gross operating margin +€3,713
up €3,713 (+35.7%), from -€10,405 to -€6,691
- Other operating charges +€528
up €528 (+40.4%), from €1,305 to €1,833
- Financial charges -€196
down €196 (-7.6%), from €2,578 to €2,382
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 | €95,252 | €95,297 | +€44 | 0.0% |
| Fixed assets | 21/28 | €86,323 | €89,802 | +€3,479 | +4.0% |
| Tangible fixed assets | 22/27 | €86,298 | €89,777 | +€3,479 | +4.0% |
| Land and buildings | 22 | €86,298 | €80,097 | -€6,201 | -7.2% |
| Furniture and vehicles | 24 | - | €9,680 | +€9,680 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €8,930 | €5,495 | -€3,435 | -38.5% |
| Amounts receivable within one year | 40/41 | €215 | €215 | = | 0.0% |
| Other amounts receivable | 41 | €215 | €215 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,815 | €3,380 | -€3,435 | -50.4% |
| Deferred charges and accrued income | 490/1 | €1,900 | €1,900 | = | 0.0% |
| Total equity and liabilities | 10/49 | €95,252 | €95,297 | +€44 | 0.0% |
| Equity | 10/15 | -€48,575 | -€65,886 | -€17,311 | -35.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | -€62,835 | -€80,146 | -€17,311 | -27.6% |
| Amounts payable | 17/49 | €143,827 | €161,183 | +€17,356 | +12.1% |
| Amounts payable after more than one year | 17 | €95,326 | €86,499 | -€8,827 | -9.3% |
| Financial debts | 170/4 | €95,326 | €86,499 | -€8,827 | -9.3% |
| Amounts payable within one year | 42/48 | €48,501 | €74,684 | +€26,183 | +54.0% |
| Current portion of amounts payable after more than one year | 42 | €8,628 | €8,827 | +€200 | +2.3% |
| Taxes, remuneration and social security | 45 | €951 | €1,156 | +€205 | +21.5% |
| Taxes | 450/3 | €951 | €1,156 | +€205 | +21.5% |
| Other amounts payable | 47/48 | €38,922 | €64,700 | +€25,778 | +66.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,201 | €6,201 | = | 0.0% |
| Other operating charges | 640/8 | €1,305 | €1,833 | +€528 | +40.4% |
| Gross operating margin | 9900 | -€10,405 | -€6,691 | +€3,713 | +35.7% |
| Operating profit (loss) | 9901 | -€17,910 | -€14,725 | +€3,186 | +17.8% |
| Financial charges | 65/66B | €2,578 | €2,382 | -€196 | -7.6% |
| Recurring financial charges | 65 | €2,578 | €2,382 | -€196 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,488 | -€17,106 | +€3,382 | +16.5% |
| Income taxes | 67/77 | €181 | €205 | +€24 | +13.2% |
| Profit (loss) for the period | 9904 | -€20,669 | -€17,311 | +€3,358 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,669 | -€17,311 | +€3,358 | +16.2% |
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 9 October 2026 via checked.be.