SOS RETAIL: 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 RETAIL
Largest movements
- Receivables within one year +€245,983
up €245,983 (+50.1%), from €490,763 to €736,746
of which Trade receivables: +€299,063
- Cash -€226,338
down €226,338 (-81.6%), from €277,225 to €50,887
mainly Receivables within one year (-€245,983) and Receivables after one year (-€202,768)
- Receivables after one year +€202,768
up €202,768 (+31.8%), from €638,000 to €840,768
- Reserves +€379,946
up €379,946 (+80.3%), from €473,351 to €853,298
of which Distributable reserves: +€379,946
- Debts after one year -€194,059
down €194,059 (-2.9%), from €6.7m to €6.5m
- Staff costs -€591,396
down €591,396 (-95.5%), from €619,064 to €27,668
- Financial income -€373,779
down €373,779 (-49.8%), from €751,169 to €377,390
- Gross operating margin -€287,176
down €287,176 (-58.5%), from €491,110 to €203,935
- Other operating charges -€39,705
down €39,705 (-72.0%), from €55,184 to €15,479
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 | €7,821,707 | €8,012,724 | +€191,017 | +2.4% |
| Fixed assets | 21/28 | €6,374,875 | €6,361,951 | -€12,925 | -0.2% |
| Tangible fixed assets | 22/27 | €214,405 | €201,480 | -€12,925 | -6.0% |
| Land and buildings | 22 | €184,338 | €175,813 | -€8,524 | -4.6% |
| Plant, machinery and equipment | 23 | €832 | €415 | -€417 | -50.1% |
| Furniture and vehicles | 24 | €29,236 | €25,252 | -€3,983 | -13.6% |
| Financial fixed assets | 28 | €6,160,470 | €6,160,470 | = | 0.0% |
| Current assets | 29/58 | €1,446,832 | €1,650,773 | +€203,941 | +14.1% |
| Amounts receivable after more than one year | 29 | €638,000 | €840,768 | +€202,768 | +31.8% |
| Other amounts receivable | 291 | €638,000 | €840,768 | +€202,768 | +31.8% |
| Amounts receivable within one year | 40/41 | €490,763 | €736,746 | +€245,983 | +50.1% |
| Trade receivables | 40 | €157,973 | €457,036 | +€299,063 | +189% |
| Other amounts receivable | 41 | €332,789 | €279,710 | -€53,080 | -15.9% |
| Cash at bank and in hand | 54/58 | €277,225 | €50,887 | -€226,338 | -81.6% |
| Deferred charges and accrued income | 490/1 | €40,844 | €22,372 | -€18,472 | -45.2% |
| Total equity and liabilities | 10/49 | €7,821,707 | €8,012,724 | +€191,017 | +2.4% |
| Equity | 10/15 | €491,901 | €871,848 | +€379,946 | +77.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €473,351 | €853,298 | +€379,946 | +80.3% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €472,851 | €852,798 | +€379,946 | +80.4% |
| Amounts payable | 17/49 | €7,329,806 | €7,140,876 | -€188,929 | -2.6% |
| Amounts payable after more than one year | 17 | €6,667,063 | €6,473,004 | -€194,059 | -2.9% |
| Financial debts | 170/4 | €6,667,063 | €6,473,004 | -€194,059 | -2.9% |
| Amounts payable within one year | 42/48 | €579,652 | €598,050 | +€18,398 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €394,644 | €400,668 | +€6,024 | +1.5% |
| Financial debts | 43 | €50,000 | €63,445 | +€13,445 | +26.9% |
| Credit institutions | 430/8 | €50,000 | €63,445 | +€13,445 | +26.9% |
| Trade debts | 44 | €18,724 | €30,126 | +€11,402 | +60.9% |
| Suppliers | 440/4 | €18,724 | €30,126 | +€11,402 | +60.9% |
| Taxes, remuneration and social security | 45 | €71,065 | €13,297 | -€57,768 | -81.3% |
| Taxes | 450/3 | €4,876 | €1,842 | -€3,034 | -62.2% |
| Remuneration and social security | 454/9 | €66,189 | €11,455 | -€54,734 | -82.7% |
| Other amounts payable | 47/48 | €45,220 | €90,514 | +€45,294 | +100% |
| Accrued charges and deferred income | 492/3 | €83,090 | €69,822 | -€13,268 | -16.0% |
| Remuneration, social security and pensions | 62 | €619,064 | €27,668 | -€591,396 | -95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,743 | €25,513 | -€4,230 | -14.2% |
| Other operating charges | 640/8 | €55,184 | €15,479 | -€39,705 | -72.0% |
| Gross operating margin | 9900 | €491,110 | €203,935 | -€287,176 | -58.5% |
| Operating profit (loss) | 9901 | -€212,880 | €135,274 | +€348,155 | |
| Financial income | 75/76B | €751,169 | €377,390 | -€373,779 | -49.8% |
| Recurring financial income | 75 | €751,169 | €377,390 | -€373,779 | -49.8% |
| Financial charges | 65/66B | €134,213 | €132,389 | -€1,825 | -1.4% |
| Recurring financial charges | 65 | €134,213 | €132,389 | -€1,825 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €404,076 | €380,276 | -€23,800 | -5.9% |
| Income taxes | 67/77 | €1,840 | €330 | -€1,510 | -82.1% |
| Profit (loss) for the period | 9904 | €402,236 | €379,946 | -€22,290 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €402,236 | €379,946 | -€22,290 | -5.5% |
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 1 November 2026 via checked.be.