SOS DIRECT: 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.
SOS DIRECT
Largest movements
- Cash +€9,983
up €9,983 (+25.7%), from €38,851 to €48,834
mainly Net result for the year (+€8,187) and Depreciation (+€7,695)
- Receivables within one year +€3,795
up €3,795 (+88.6%), from €4,284 to €8,080
of which Other amounts receivable: +€5,613
- Profit (loss) carried forward +€8,187
up €8,187 (+95.2%), from €8,599 to €16,786
- Other debts +€4,676
up €4,676 (+27.2%), from €17,212 to €21,888
- Purchases and services +€196,762
up €196,762 (+582.0%), from €33,811 to €230,573
- Financial charges -€1,546
down €1,546 (-83.2%), from €1,857 to €311
- Gross operating margin +€1,403
up €1,403 (+7.1%), from €19,720 to €21,123
- Depreciation +€1,182
up €1,182 (+18.2%), from €6,513 to €7,695
- Other operating charges +€853
up €853 (+92.3%), from €924 to €1,777
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 | €81,606 | €95,289 | +€13,683 | +16.8% |
| Fixed assets | 21/28 | €15,349 | €15,254 | -€95 | -0.6% |
| Tangible fixed assets | 22/27 | €15,149 | €15,054 | -€95 | -0.6% |
| Plant, machinery and equipment | 23 | €3,779 | €407 | -€3,372 | -89.2% |
| Furniture and vehicles | 24 | - | €1,067 | +€1,067 | |
| Leasing and similar rights | 25 | €11,370 | €13,580 | +€2,210 | +19.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €66,258 | €80,036 | +€13,778 | +20.8% |
| Stocks and contracts in progress | 3 | €23,122 | €23,122 | = | 0.0% |
| Stocks | 30/36 | €23,122 | €23,122 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,284 | €8,080 | +€3,795 | +88.6% |
| Trade receivables | 40 | €2,404 | €586 | -€1,818 | -75.6% |
| Other amounts receivable | 41 | €1,881 | €7,494 | +€5,613 | +298.5% |
| Cash at bank and in hand | 54/58 | €38,851 | €48,834 | +€9,983 | +25.7% |
| Total equity and liabilities | 10/49 | €81,606 | €95,289 | +€13,683 | +16.8% |
| Equity | 10/15 | €14,052 | €22,239 | +€8,187 | +58.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €453 | €453 | = | 0.0% |
| Non-distributable reserves | 130/1 | €453 | €453 | = | 0.0% |
| Legal reserve | 130 | €453 | €453 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,599 | €16,786 | +€8,187 | +95.2% |
| Amounts payable | 17/49 | €67,555 | €73,050 | +€5,496 | +8.1% |
| Amounts payable after more than one year | 17 | €6,723 | €6,723 | = | 0.0% |
| Financial debts | 170/4 | €6,723 | €6,723 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,831 | €66,327 | +€5,496 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €3,325 | €3,325 | = | 0.0% |
| Trade debts | 44 | €9,178 | €9,875 | +€697 | +7.6% |
| Suppliers | 440/4 | €9,178 | €9,875 | +€697 | +7.6% |
| Advances received on contracts in progress | 46 | €28,121 | €28,121 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,996 | €3,118 | +€122 | +4.1% |
| Taxes | 450/3 | €2,996 | €3,118 | +€122 | +4.1% |
| Other amounts payable | 47/48 | €17,212 | €21,888 | +€4,676 | +27.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,811 | €230,573 | +€196,762 | +582.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,513 | €7,695 | +€1,182 | +18.2% |
| Other operating charges | 640/8 | €924 | €1,777 | +€853 | +92.3% |
| Gross operating margin | 9900 | €19,720 | €21,123 | +€1,403 | +7.1% |
| Operating profit (loss) | 9901 | €12,283 | €11,651 | -€632 | -5.1% |
| Financial charges | 65/66B | €1,857 | €311 | -€1,546 | -83.2% |
| Recurring financial charges | 65 | €1,857 | €311 | -€1,546 | -83.2% |
| Profit (loss) for the period before taxes | 9903 | €10,426 | €11,340 | +€914 | +8.8% |
| Income taxes | 67/77 | €2,607 | €3,153 | +€546 | +21.0% |
| Profit (loss) for the period | 9904 | €7,820 | €8,187 | +€367 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,820 | €8,187 | +€367 | +4.7% |
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 3 October 2026 via checked.be.