SORAN: 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.
SORAN
Largest movements
- Cash -€5,733
down €5,733 (-54.4%), from €10,541 to €4,808
mainly Net result for the year (-€12,183) and Stocks and contracts (-€1,605)
- Stocks and contracts +€1,605
up €1,605 (+27.2%), from €5,895 to €7,500
- Receivables within one year -€312
down €312 (-6.4%), from €4,903 to €4,590
- Profit (loss) carried forward -€12,183
down €12,183 (-428.0%), from -€2,847 to -€15,030
- Trade debts +€8,485
up €8,485 (+60.7%), from €13,972 to €22,456
- Tax, wage and social debts -€667
down €667 (-20.8%), from €3,210 to €2,543
of which Remuneration and social security: -€1,864
- Gross operating margin -€22,476
down €22,476, from €10,352 to -€12,124
- Staff costs -€4,235
no longer reported in 2024 (was €4,235)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,339 | €16,899 | -€4,440 | -20.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Current assets | 29/58 | €21,339 | €16,899 | -€4,440 | -20.8% |
| Stocks and contracts in progress | 3 | €5,895 | €7,500 | +€1,605 | +27.2% |
| Stocks | 30/36 | €5,895 | €7,500 | +€1,605 | +27.2% |
| Amounts receivable within one year | 40/41 | €4,903 | €4,590 | -€312 | -6.4% |
| Other amounts receivable | 41 | €4,903 | €4,590 | -€312 | -6.4% |
| Cash at bank and in hand | 54/58 | €10,541 | €4,808 | -€5,733 | -54.4% |
| Total equity and liabilities | 10/49 | €21,339 | €16,899 | -€4,440 | -20.8% |
| Equity | 10/15 | €4,083 | -€8,100 | -€12,183 | |
| Contributions | 10/11 | €6,930 | €6,930 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,930 | +€6,930 | |
| Other | 1109/19 | - | €6,930 | +€6,930 | |
| Profit (loss) carried forward | 14 | -€2,847 | -€15,030 | -€12,183 | -428.0% |
| Amounts payable | 17/49 | €17,256 | €24,999 | +€7,743 | +44.9% |
| Amounts payable within one year | 42/48 | €17,256 | €24,999 | +€7,743 | +44.9% |
| Financial debts | 43 | €74 | - | -€74 | |
| Credit institutions | 430/8 | €74 | - | -€74 | |
| Trade debts | 44 | €13,972 | €22,456 | +€8,485 | +60.7% |
| Suppliers | 440/4 | €13,972 | €22,456 | +€8,485 | +60.7% |
| Taxes, remuneration and social security | 45 | €3,210 | €2,543 | -€667 | -20.8% |
| Taxes | 450/3 | €727 | €1,924 | +€1,197 | +164.6% |
| Remuneration and social security | 454/9 | €2,482 | €618 | -€1,864 | -75.1% |
| Remuneration, social security and pensions | 62 | €4,235 | - | -€4,235 | |
| Gross operating margin | 9900 | €10,352 | -€12,124 | -€22,476 | |
| Operating profit (loss) | 9901 | €6,116 | -€12,124 | -€18,241 | |
| Financial charges | 65/66B | €78 | €59 | -€19 | -24.6% |
| Recurring financial charges | 65 | €78 | €59 | -€19 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €6,038 | -€12,183 | -€18,221 | |
| Profit (loss) for the period | 9904 | €6,038 | -€12,183 | -€18,221 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,038 | -€12,183 | -€18,221 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.