SORIC: 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.
SORIC
Largest movements
- Cash -€549,039
down €549,039 (-94.0%), from €583,929 to €34,891
mainly Current investments (-€290,248) and Receivables after one year (-€124,476)
- Current investments +€290,248
new in 2025: €290,248
- Receivables after one year +€124,476
up €124,476 (+35.6%), from €349,383 to €473,859
- Receivables within one year +€97,140
up €97,140 (+1,284%), from €7,563 to €104,702
of which Other amounts receivable: +€100,000
- Tax, wage and social debts -€37,976
down €37,976 (-83.2%), from €45,624 to €7,649
- Financial income -€298,293
down €298,293 (-95.5%), from €312,391 to €14,098
of which Non-recurring financial income: -€210,000
- Gross operating margin -€148,274
down €148,274 (-92.3%), from €160,649 to €12,374
- Taxes -€44,941
down €44,941 (-86.1%), from €52,181 to €7,240
- Financial charges +€11,636
up €11,636 (+1,822%), from €639 to €12,274
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 | €942,258 | €904,979 | -€37,279 | -4.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €942,258 | €904,979 | -€37,279 | -4.0% |
| Amounts receivable after more than one year | 29 | €349,383 | €473,859 | +€124,476 | +35.6% |
| Other amounts receivable | 291 | €349,383 | €473,859 | +€124,476 | +35.6% |
| Amounts receivable within one year | 40/41 | €7,563 | €104,702 | +€97,140 | +1,284% |
| Trade receivables | 40 | €7,563 | €4,702 | -€2,860 | -37.8% |
| Other amounts receivable | 41 | - | €100,000 | +€100,000 | |
| Current investments | 50/53 | - | €290,248 | +€290,248 | |
| Cash at bank and in hand | 54/58 | €583,929 | €34,891 | -€549,039 | -94.0% |
| Deferred charges and accrued income | 490/1 | €1,383 | €1,279 | -€104 | -7.5% |
| Total equity and liabilities | 10/49 | €942,258 | €904,979 | -€37,279 | -4.0% |
| Equity | 10/15 | €895,960 | €896,634 | +€674 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €883,560 | €884,234 | +€674 | +0.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €883,560 | €884,234 | +€674 | +0.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €46,298 | €8,345 | -€37,953 | -82.0% |
| Amounts payable within one year | 42/48 | €45,785 | €7,817 | -€37,968 | -82.9% |
| Trade debts | 44 | €160 | €168 | +€8 | +4.9% |
| Suppliers | 440/4 | €160 | €168 | +€8 | +4.9% |
| Taxes, remuneration and social security | 45 | €45,624 | €7,649 | -€37,976 | -83.2% |
| Taxes | 450/3 | €45,624 | €7,649 | -€37,976 | -83.2% |
| Accrued charges and deferred income | 492/3 | €513 | €528 | +€14 | +2.8% |
| Non-recurring operating income | 76A | €153,527 | €0 | -€153,527 | -100% |
| Other operating charges | 640/8 | €576 | €528 | -€49 | -8.4% |
| Gross operating margin | 9900 | €160,649 | €12,374 | -€148,274 | -92.3% |
| Operating profit (loss) | 9901 | €160,072 | €11,847 | -€148,226 | -92.6% |
| Financial income | 75/76B | €312,391 | €14,098 | -€298,293 | -95.5% |
| Recurring financial income | 75 | €102,391 | €14,098 | -€88,293 | -86.2% |
| Non-recurring financial income | 76B | €210,000 | €0 | -€210,000 | -100% |
| Financial charges | 65/66B | €639 | €12,274 | +€11,636 | +1,822% |
| Recurring financial charges | 65 | €639 | €12,274 | +€11,636 | +1,822% |
| Profit (loss) for the period before taxes | 9903 | €471,824 | €13,671 | -€458,154 | -97.1% |
| Income taxes | 67/77 | €52,181 | €7,240 | -€44,941 | -86.1% |
| Profit (loss) for the period | 9904 | €419,643 | €6,431 | -€413,212 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €419,643 | €6,431 | -€413,212 | -98.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.