SORHA CONSULTING: 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.
SORHA CONSULTING
Largest movements
- Cash +€8,036
up €8,036 (+34.4%), from €23,328 to €31,364
mainly Net result for the year (+€9,970)
- Profit (loss) carried forward +€9,970
up €9,970 (+29.1%), from -€34,242 to -€24,272
- Other debts -€1,688
down €1,688 (-3.2%), from €52,387 to €50,699
- Gross operating margin +€6,184
up €6,184 (+161%), from €3,841 to €10,025
- Financial income +€154
up €154 (+102%), from €151 to €305
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.
Derived cash bridge
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 | €30,706 | €38,913 | +€8,207 | +26.7% |
| Fixed assets | 21/28 | €6,470 | €6,470 | = | 0.0% |
| Financial fixed assets | 28 | €6,470 | €6,470 | = | 0.0% |
| Current assets | 29/58 | €24,236 | €32,443 | +€8,207 | +33.9% |
| Amounts receivable within one year | 40/41 | €715 | €868 | +€153 | +21.4% |
| Trade receivables | 40 | €715 | €800 | +€85 | +11.9% |
| Other amounts receivable | 41 | - | €68 | +€68 | |
| Current investments | 50/53 | €193 | €211 | +€18 | +9.3% |
| Cash at bank and in hand | 54/58 | €23,328 | €31,364 | +€8,036 | +34.4% |
| Total equity and liabilities | 10/49 | €30,706 | €38,913 | +€8,207 | +26.7% |
| Equity | 10/15 | -€22,882 | -€12,912 | +€9,970 | +43.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,160 | €5,160 | = | 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% |
| Distributable reserves | 133 | €3,300 | €3,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,242 | -€24,272 | +€9,970 | +29.1% |
| Amounts payable | 17/49 | €53,588 | €51,825 | -€1,763 | -3.3% |
| Amounts payable within one year | 42/48 | €53,588 | €51,825 | -€1,763 | -3.3% |
| Trade debts | 44 | €1,201 | €1,126 | -€75 | -6.2% |
| Suppliers | 440/4 | €1,201 | €1,126 | -€75 | -6.2% |
| Other amounts payable | 47/48 | €52,387 | €50,699 | -€1,688 | -3.2% |
| Other operating charges | 640/8 | €399 | €400 | +€1 | +0.3% |
| Gross operating margin | 9900 | €3,841 | €10,025 | +€6,184 | +161% |
| Operating profit (loss) | 9901 | €3,442 | €9,625 | +€6,183 | +180% |
| Financial income | 75/76B | €151 | €305 | +€154 | +102% |
| Recurring financial income | 75 | €151 | €305 | +€154 | +102% |
| Financial charges | 65/66B | €30 | -€18 | -€48 | |
| Recurring financial charges | 65 | €30 | -€18 | -€48 | |
| Profit (loss) for the period before taxes | 9903 | €3,563 | €9,948 | +€6,385 | +179% |
| Income taxes | 67/77 | €22 | -€22 | -€44 | |
| Profit (loss) for the period | 9904 | €3,541 | €9,970 | +€6,429 | +182% |
| Profit (loss) for the period to be appropriated | 9905 | €3,541 | €9,970 | +€6,429 | +182% |
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 18 October 2026 via checked.be.