SORY MED: 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.
SORY MED
Largest movements
- Tangible fixed assets +€87,667
new in 2025: €87,667
of which Leasing and similar rights: +€84,592
- Cash +€58,253
up €58,253 (+4,135%), from €1,409 to €59,661
mainly Net result for the year (+€79,381) and Debts after one year (+€47,012)
- Receivables within one year +€40,000
new in 2025: €40,000
- Deferred charges and accrued income -€25,122
no longer reported in 2025 (was €25,122)
- Profit (loss) carried forward +€78,548
up €78,548 (+1,268%), from €6,196 to €84,745
- Debts after one year +€47,012
new in 2025: €47,012
- Current portion of long-term debt +€20,069
new in 2025: €20,069
- Accrued charges and deferred income +€14,089
new in 2025: €14,089
- Gross operating margin +€112,960
up €112,960 (+1,280%), from €8,827 to €121,788
- Taxes +€19,233
up €19,233 (+1,070%), from €1,798 to €21,030
- Depreciation +€18,819
new in 2025: €18,819
- Financial charges +€1,931
new in 2025: €1,931
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 | €26,531 | €187,328 | +€160,797 | +606% |
| Fixed assets | 21/28 | - | €87,667 | +€87,667 | |
| Tangible fixed assets | 22/27 | - | €87,667 | +€87,667 | |
| Furniture and vehicles | 24 | - | €785 | +€785 | |
| Leasing and similar rights | 25 | - | €84,592 | +€84,592 | |
| Other tangible fixed assets | 26 | - | €2,289 | +€2,289 | |
| Current assets | 29/58 | €26,531 | €99,661 | +€73,130 | +276% |
| Amounts receivable within one year | 40/41 | - | €40,000 | +€40,000 | |
| Trade receivables | 40 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €1,409 | €59,661 | +€58,253 | +4,135% |
| Deferred charges and accrued income | 490/1 | €25,122 | - | -€25,122 | |
| Total equity and liabilities | 10/49 | €26,531 | €187,328 | +€160,797 | +606% |
| Equity | 10/15 | €11,196 | €89,745 | +€78,548 | +702% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,196 | €84,745 | +€78,548 | +1,268% |
| Amounts payable | 17/49 | €15,335 | €97,583 | +€82,248 | +536% |
| Amounts payable after more than one year | 17 | - | €47,012 | +€47,012 | |
| Financial debts | 170/4 | - | €47,012 | +€47,012 | |
| Amounts payable within one year | 42/48 | €15,335 | €36,482 | +€21,147 | +138% |
| Current portion of amounts payable after more than one year | 42 | - | €20,069 | +€20,069 | |
| Trade debts | 44 | €301 | €217 | -€84 | -27.8% |
| Suppliers | 440/4 | €301 | €217 | -€84 | -27.8% |
| Advances received on contracts in progress | 46 | - | €833 | +€833 | |
| Taxes, remuneration and social security | 45 | €13,798 | €13,828 | +€30 | +0.2% |
| Taxes | 450/3 | €1,798 | €7,578 | +€5,780 | +322% |
| Remuneration and social security | 454/9 | €12,000 | €6,250 | -€5,750 | -47.9% |
| Other amounts payable | 47/48 | €1,236 | €1,534 | +€298 | +24.1% |
| Accrued charges and deferred income | 492/3 | - | €14,089 | +€14,089 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €18,819 | +€18,819 | |
| Other operating charges | 640/8 | - | €626 | +€626 | |
| Gross operating margin | 9900 | €8,827 | €121,788 | +€112,960 | +1,280% |
| Operating profit (loss) | 9901 | €8,827 | €102,343 | +€93,516 | +1,059% |
| Financial charges | 65/66B | - | €1,931 | +€1,931 | |
| Recurring financial charges | 65 | - | €1,931 | +€1,931 | |
| Profit (loss) for the period before taxes | 9903 | €8,827 | €100,412 | +€91,584 | +1,037% |
| Income taxes | 67/77 | €1,798 | €21,030 | +€19,233 | +1,070% |
| Profit (loss) for the period | 9904 | €7,030 | €79,381 | +€72,352 | +1,029% |
| Profit (loss) for the period to be appropriated | 9905 | €7,030 | €79,381 | +€72,352 | +1,029% |
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 19 October 2026 via checked.be.