SOS RECORDING: 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.
SOS RECORDING
Largest movements
- Receivables within one year -€60,612
down €60,612 (-70.6%), from €85,824 to €25,212
of which Trade receivables: -€61,280
- Tangible fixed assets -€27,285
down €27,285 (-24.4%), from €112,000 to €84,715
of which Plant, machinery and equipment: -€25,045
- Cash +€6,898
up €6,898 (+12.3%), from €56,283 to €63,181
mainly Receivables within one year (+€60,612) and Depreciation (+€28,379)
- Deferred charges and accrued income -€3,647
down €3,647 (-64.1%), from €5,686 to €2,040
- Profit (loss) carried forward -€49,890
down €49,890, from €16,134 to -€33,757
- Trade debts -€29,316
down €29,316 (-54.2%), from €54,121 to €24,806
- Other debts -€3,532
down €3,532 (-5.1%), from €68,856 to €65,325
- Other operating charges +€30,704
up €30,704 (+395%), from €7,765 to €38,469
- Depreciation -€13,932
down €13,932 (-32.9%), from €42,311 to €28,379
- Gross operating margin -€3,711
down €3,711 (-16.1%), from €23,051 to €19,340
- Financial charges +€612
up €612 (+34.3%), from €1,785 to €2,397
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 | €259,793 | €175,148 | -€84,645 | -32.6% |
| Fixed assets | 21/28 | €112,000 | €84,715 | -€27,285 | -24.4% |
| Tangible fixed assets | 22/27 | €112,000 | €84,715 | -€27,285 | -24.4% |
| Land and buildings | 22 | €70,607 | €67,728 | -€2,878 | -4.1% |
| Plant, machinery and equipment | 23 | €40,929 | €15,884 | -€25,045 | -61.2% |
| Furniture and vehicles | 24 | €465 | €1,103 | +€638 | +137% |
| Current assets | 29/58 | €147,793 | €90,432 | -€57,361 | -38.8% |
| Amounts receivable within one year | 40/41 | €85,824 | €25,212 | -€60,612 | -70.6% |
| Trade receivables | 40 | €85,824 | €24,544 | -€61,280 | -71.4% |
| Other amounts receivable | 41 | €0 | €668 | +€668 | |
| Cash at bank and in hand | 54/58 | €56,283 | €63,181 | +€6,898 | +12.3% |
| Deferred charges and accrued income | 490/1 | €5,686 | €2,040 | -€3,647 | -64.1% |
| Total equity and liabilities | 10/49 | €259,793 | €175,148 | -€84,645 | -32.6% |
| Equity | 10/15 | €91,844 | €41,953 | -€49,890 | -54.3% |
| Contributions | 10/11 | €46,100 | €46,100 | = | 0.0% |
| Reserves | 13 | €29,610 | €29,610 | = | 0.0% |
| Distributable reserves | 133 | €29,610 | €29,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,134 | -€33,757 | -€49,890 | |
| Amounts payable | 17/49 | €167,950 | €133,195 | -€34,755 | -20.7% |
| Amounts payable after more than one year | 17 | €36,064 | €34,361 | -€1,704 | -4.7% |
| Financial debts | 170/4 | €36,064 | €27,361 | -€8,704 | -24.1% |
| Other amounts payable | 178/9 | - | €7,000 | +€7,000 | |
| Amounts payable within one year | 42/48 | €131,885 | €98,834 | -€33,051 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €8,350 | €8,704 | +€354 | +4.2% |
| Trade debts | 44 | €54,121 | €24,806 | -€29,316 | -54.2% |
| Suppliers | 440/4 | €54,121 | €24,806 | -€29,316 | -54.2% |
| Taxes, remuneration and social security | 45 | €558 | €0 | -€558 | -100% |
| Taxes | 450/3 | €558 | €0 | -€558 | -100% |
| Other amounts payable | 47/48 | €68,856 | €65,325 | -€3,532 | -5.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,311 | €28,379 | -€13,932 | -32.9% |
| Other operating charges | 640/8 | €7,765 | €38,469 | +€30,704 | +395% |
| Non-recurring operating charges | 66A | €1,499 | €0 | -€1,499 | -100% |
| Gross operating margin | 9900 | €23,051 | €19,340 | -€3,711 | -16.1% |
| Operating profit (loss) | 9901 | -€28,525 | -€47,508 | -€18,984 | -66.6% |
| Financial income | 75/76B | €0 | €15 | +€15 | +74,900% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +74,900% |
| Financial charges | 65/66B | €1,785 | €2,397 | +€612 | +34.3% |
| Recurring financial charges | 65 | €1,785 | €2,397 | +€612 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | -€30,310 | -€49,890 | -€19,580 | -64.6% |
| Profit (loss) for the period | 9904 | -€30,310 | -€49,890 | -€19,580 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,310 | -€49,890 | -€19,580 | -64.6% |
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.