SORINVEST CONSTRUCT: 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.
SORINVEST CONSTRUCT
Largest movements
- Receivables within one year -€53,397
down €53,397 (-43.6%), from €122,599 to €69,202
of which Other amounts receivable: -€53,187
- Cash +€4,448
up €4,448 (+359.9%), from €1,236 to €5,684
mainly Receivables within one year (+€53,397) and Depreciation (+€187)
- Deferred charges and accrued income +€1,780
new in 2025: €1,780
- Other debts -€40,051
down €40,051 (-99.2%), from €40,364 to €313
- Profit (loss) carried forward -€4,302
down €4,302, from €2,490 to -€1,812
- Tax, wage and social debts -€1,986
down €1,986 (-92.3%), from €2,151 to €165
- Gross operating margin -€22,667
down €22,667, from €17,704 to -€4,963
- Financial income -€7,227
down €7,227 (-80.2%), from €9,007 to €1,780
- Taxes -€6,447
down €6,447 (-97.0%), from €6,644 to €197
- Depreciation -€518
down €518 (-73.5%), from €705 to €187
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 | €124,022 | €76,666 | -€47,356 | -38.2% |
| Fixed assets | 21/28 | €187 | - | -€187 | |
| Tangible fixed assets | 22/27 | €187 | - | -€187 | |
| Furniture and vehicles | 24 | €187 | - | -€187 | |
| Current assets | 29/58 | €123,835 | €76,666 | -€47,169 | -38.1% |
| Amounts receivable within one year | 40/41 | €122,599 | €69,202 | -€53,397 | -43.6% |
| Trade receivables | 40 | €210 | - | -€210 | |
| Other amounts receivable | 41 | €122,389 | €69,202 | -€53,187 | -43.5% |
| Cash at bank and in hand | 54/58 | €1,236 | €5,684 | +€4,448 | +359.9% |
| Deferred charges and accrued income | 490/1 | - | €1,780 | +€1,780 | |
| Total equity and liabilities | 10/49 | €124,022 | €76,666 | -€47,356 | -38.2% |
| Equity | 10/15 | €80,490 | €76,188 | -€4,302 | -5.3% |
| Contributions | 10/11 | €68,000 | €68,000 | = | 0.0% |
| Capital | 10 | €68,000 | €68,000 | = | 0.0% |
| Issued capital | 100 | €68,000 | €68,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,490 | -€1,812 | -€4,302 | |
| Amounts payable | 17/49 | €43,532 | €478 | -€43,054 | -98.9% |
| Amounts payable within one year | 42/48 | €43,532 | €478 | -€43,054 | -98.9% |
| Trade debts | 44 | €1,017 | - | -€1,017 | |
| Suppliers | 440/4 | €1,017 | - | -€1,017 | |
| Taxes, remuneration and social security | 45 | €2,151 | €165 | -€1,986 | -92.3% |
| Taxes | 450/3 | €2,151 | €165 | -€1,986 | -92.3% |
| Other amounts payable | 47/48 | €40,364 | €313 | -€40,051 | -99.2% |
| Non-recurring operating income | 76A | €26,569 | - | -€26,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €705 | €187 | -€518 | -73.5% |
| Other operating charges | 640/8 | €431 | €362 | -€69 | -16.0% |
| Gross operating margin | 9900 | €17,704 | -€4,963 | -€22,667 | |
| Operating profit (loss) | 9901 | €16,568 | -€5,512 | -€22,080 | |
| Financial income | 75/76B | €9,007 | €1,780 | -€7,227 | -80.2% |
| Recurring financial income | 75 | €9,007 | €1,780 | -€7,227 | -80.2% |
| Financial charges | 65/66B | €326 | €373 | +€47 | +14.4% |
| Recurring financial charges | 65 | €326 | €373 | +€47 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €25,249 | -€4,105 | -€29,354 | |
| Income taxes | 67/77 | €6,644 | €197 | -€6,447 | -97.0% |
| Profit (loss) for the period | 9904 | €18,605 | -€4,302 | -€22,907 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,605 | -€4,302 | -€22,907 |
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 12 October 2026 via checked.be.