SORB: 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.
SORB
Largest movements
- Receivables within one year +€11,808
up €11,808 (+67.8%), from €17,424 to €29,232
of which Other amounts receivable: +€11,808
- Other debts +€12,393
up €12,393 (+9.1%), from €135,997 to €148,390
- Reserves +€8,848
up €8,848 (+4.1%), from €215,644 to €224,491
of which Distributable reserves: +€8,848
- Tax, wage and social debts -€8,686
down €8,686 (-43.8%), from €19,837 to €11,151
- Financial income +€675
up €675 (+5.6%), from €12,141 to €12,816
- Taxes +€259
up €259 (+8.5%), from €3,056 to €3,314
- Gross operating margin +€39
up €39 (+30.5%), from -€127 to -€89
- Other operating charges +€9
up €9 (+2.3%), from €384 to €393
- Financial charges -€7
down €7 (-4.1%), from €180 to €173
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 | €426,378 | €438,933 | +€12,555 | +2.9% |
| Current assets | 29/58 | €426,378 | €438,933 | +€12,555 | +2.9% |
| Amounts receivable after more than one year | 29 | €396,778 | €396,778 | = | 0.0% |
| Other amounts receivable | 291 | €396,778 | €396,778 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,424 | €29,232 | +€11,808 | +67.8% |
| Trade receivables | 40 | €17,424 | €17,424 | = | 0.0% |
| Other amounts receivable | 41 | - | €11,808 | +€11,808 | |
| Cash at bank and in hand | 54/58 | €34 | €107 | +€73 | +211.4% |
| Deferred charges and accrued income | 490/1 | €12,141 | €12,816 | +€675 | +5.6% |
| Total equity and liabilities | 10/49 | €426,378 | €438,933 | +€12,555 | +2.9% |
| Equity | 10/15 | €234,244 | €243,091 | +€8,848 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €215,644 | €224,491 | +€8,848 | +4.1% |
| 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 | €213,784 | €222,631 | +€8,848 | +4.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €192,134 | €195,841 | +€3,707 | +1.9% |
| Amounts payable within one year | 42/48 | €192,134 | €195,841 | +€3,707 | +1.9% |
| Trade debts | 44 | €36,300 | €36,300 | = | 0.0% |
| Suppliers | 440/4 | €36,300 | €36,300 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,837 | €11,151 | -€8,686 | -43.8% |
| Taxes | 450/3 | €19,837 | €11,151 | -€8,686 | -43.8% |
| Other amounts payable | 47/48 | €135,997 | €148,390 | +€12,393 | +9.1% |
| Other operating charges | 640/8 | €384 | €393 | +€9 | +2.3% |
| Gross operating margin | 9900 | -€127 | -€89 | +€39 | +30.5% |
| Operating profit (loss) | 9901 | -€512 | -€482 | +€30 | +5.9% |
| Financial income | 75/76B | €12,141 | €12,816 | +€675 | +5.6% |
| Recurring financial income | 75 | €12,141 | €12,816 | +€675 | +5.6% |
| Financial charges | 65/66B | €180 | €173 | -€7 | -4.1% |
| Recurring financial charges | 65 | €180 | €173 | -€7 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €11,450 | €12,162 | +€712 | +6.2% |
| Income taxes | 67/77 | €3,056 | €3,314 | +€259 | +8.5% |
| Profit (loss) for the period | 9904 | €8,394 | €8,848 | +€454 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,394 | €8,848 | +€454 | +5.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.