SORRISO: 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.
SORRISO
Largest movements
- Cash +€44,985
up €44,985 (+544.4%), from €8,263 to €53,248
mainly Net result for the year (+€49,123) and Tax, wage and social debts (+€14,768)
- Deferred charges and accrued income +€12,941
up €12,941 (+7172.7%), from €180 to €13,121
- Tangible fixed assets +€3,715
up €3,715 (+238.6%), from €1,557 to €5,272
of which Furniture and vehicles: +€4,165
- Reserves +€49,123
up €49,123 (+2295.7%), from €2,140 to €51,263
- Tax, wage and social debts +€14,768
up €14,768 (+2413.0%), from €612 to €15,380
- Accrued charges and deferred income -€2,982
down €2,982 (-100.0%), from €2,982 to €0
- Trade debts +€1,143
up €1,143 (+384.0%), from €298 to €1,441
- Gross operating margin +€61,992
up €61,992 (+2047.8%), from €3,027 to €65,020
- Taxes +€14,156
up €14,156 (+2313.0%), from €612 to €14,768
- Depreciation +€659
up €659 (+271.2%), from €243 to €902
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 | €10,001 | €72,170 | +€62,169 | +621.7% |
| Fixed assets | 21/28 | €1,557 | €5,272 | +€3,715 | +238.6% |
| Tangible fixed assets | 22/27 | €1,557 | €5,272 | +€3,715 | +238.6% |
| Plant, machinery and equipment | 23 | €1,557 | €1,107 | -€450 | -28.9% |
| Furniture and vehicles | 24 | - | €4,165 | +€4,165 | |
| Current assets | 29/58 | €8,444 | €66,898 | +€58,454 | +692.3% |
| Amounts receivable within one year | 40/41 | - | €529 | +€529 | |
| Trade receivables | 40 | - | €529 | +€529 | |
| Cash at bank and in hand | 54/58 | €8,263 | €53,248 | +€44,985 | +544.4% |
| Deferred charges and accrued income | 490/1 | €180 | €13,121 | +€12,941 | +7172.7% |
| Total equity and liabilities | 10/49 | €10,001 | €72,170 | +€62,169 | +621.7% |
| Equity | 10/15 | €5,140 | €54,263 | +€49,123 | +955.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,140 | €51,263 | +€49,123 | +2295.7% |
| Distributable reserves | 133 | €2,140 | €51,263 | +€49,123 | +2295.7% |
| Amounts payable | 17/49 | €4,861 | €17,907 | +€13,046 | +268.4% |
| Amounts payable within one year | 42/48 | €1,879 | €17,907 | +€16,028 | +853.0% |
| Trade debts | 44 | €298 | €1,441 | +€1,143 | +384.0% |
| Suppliers | 440/4 | €298 | €1,441 | +€1,143 | +384.0% |
| Taxes, remuneration and social security | 45 | €612 | €15,380 | +€14,768 | +2413.0% |
| Taxes | 450/3 | €612 | €15,380 | +€14,768 | +2413.0% |
| Other amounts payable | 47/48 | €969 | €1,086 | +€117 | +12.0% |
| Accrued charges and deferred income | 492/3 | €2,982 | €0 | -€2,982 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €243 | €902 | +€659 | +271.2% |
| Other operating charges | 640/8 | - | €178 | +€178 | |
| Gross operating margin | 9900 | €3,027 | €65,020 | +€61,992 | +2047.8% |
| Operating profit (loss) | 9901 | €2,784 | €63,940 | +€61,155 | +2196.4% |
| Financial charges | 65/66B | €33 | €49 | +€16 | +49.6% |
| Recurring financial charges | 65 | €33 | €49 | +€16 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €2,752 | €63,891 | +€61,139 | +2221.7% |
| Income taxes | 67/77 | €612 | €14,768 | +€14,156 | +2313.0% |
| Profit (loss) for the period | 9904 | €2,140 | €49,123 | +€46,983 | +2195.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,140 | €49,123 | +€46,983 | +2195.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.