SOS UTILITY: 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 UTILITY
Largest movements
- Receivables within one year +€60,243
up €60,243 (+146.2%), from €41,213 to €101,456
of which Trade receivables: +€52,593
- Tangible fixed assets -€31,437
down €31,437 (-43.6%), from €72,031 to €40,594
- Deferred charges and accrued income -€6,784
down €6,784 (-87.0%), from €7,796 to €1,012
- Intangible fixed assets -€6,000
down €6,000 (-47.0%), from €12,756 to €6,756
- Profit (loss) carried forward -€58,935
down €58,935, from €12,468 to -€46,466
- Trade debts +€55,517
up €55,517 (+316.6%), from €17,535 to €73,051
- Other debts +€20,618
up €20,618 (+233.4%), from €8,834 to €29,452
- Tax, wage and social debts +€9,184
up €9,184 (+32.6%), from €28,212 to €37,396
of which Taxes: +€10,189
- Debts after one year -€8,774
down €8,774 (-22.6%), from €38,902 to €30,128
- Gross operating margin +€96,105
up €96,105, from -€2,985 to €93,120
- Other operating charges +€11,707
up €11,707 (+28.3%), from €41,342 to €53,048
- Depreciation +€6,812
up €6,812 (+15.6%), from €43,570 to €50,381
- Staff costs +€5,502
up €5,502 (+15.3%), from €36,066 to €41,568
- Financial charges +€2,423
up €2,423 (+95.3%), from €2,544 to €4,967
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 | €135,803 | €152,335 | +€16,533 | +12.2% |
| Fixed assets | 21/28 | €86,788 | €49,350 | -€37,437 | -43.1% |
| Intangible fixed assets | 21 | €12,756 | €6,756 | -€6,000 | -47.0% |
| Tangible fixed assets | 22/27 | €72,031 | €40,594 | -€31,437 | -43.6% |
| Furniture and vehicles | 24 | €72,031 | €40,594 | -€31,437 | -43.6% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €49,015 | €102,985 | +€53,970 | +110.1% |
| Amounts receivable within one year | 40/41 | €41,213 | €101,456 | +€60,243 | +146.2% |
| Trade receivables | 40 | €37,788 | €90,381 | +€52,593 | +139.2% |
| Other amounts receivable | 41 | €3,425 | €11,075 | +€7,651 | +223.4% |
| Cash at bank and in hand | 54/58 | €6 | €517 | +€511 | +8613.2% |
| Deferred charges and accrued income | 490/1 | €7,796 | €1,012 | -€6,784 | -87.0% |
| Total equity and liabilities | 10/49 | €135,803 | €152,335 | +€16,533 | +12.2% |
| Equity | 10/15 | €32,468 | -€26,466 | -€58,935 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,468 | -€46,466 | -€58,935 | |
| Amounts payable | 17/49 | €103,334 | €178,801 | +€75,467 | +73.0% |
| Amounts payable after more than one year | 17 | €38,902 | €30,128 | -€8,774 | -22.6% |
| Financial debts | 170/4 | €38,902 | €30,128 | -€8,774 | -22.6% |
| Amounts payable within one year | 42/48 | €62,782 | €148,673 | +€85,891 | +136.8% |
| Current portion of amounts payable after more than one year | 42 | €8,201 | €8,774 | +€573 | +7.0% |
| Trade debts | 44 | €17,535 | €73,051 | +€55,517 | +316.6% |
| Suppliers | 440/4 | €17,535 | €73,051 | +€55,517 | +316.6% |
| Taxes, remuneration and social security | 45 | €28,212 | €37,396 | +€9,184 | +32.6% |
| Taxes | 450/3 | €21,125 | €31,314 | +€10,189 | +48.2% |
| Remuneration and social security | 454/9 | €7,087 | €6,081 | -€1,006 | -14.2% |
| Other amounts payable | 47/48 | €8,834 | €29,452 | +€20,618 | +233.4% |
| Accrued charges and deferred income | 492/3 | €1,650 | - | -€1,650 | |
| Remuneration, social security and pensions | 62 | €36,066 | €41,568 | +€5,502 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,570 | €50,381 | +€6,812 | +15.6% |
| Other operating charges | 640/8 | €41,342 | €53,048 | +€11,707 | +28.3% |
| Gross operating margin | 9900 | -€2,985 | €93,120 | +€96,105 | |
| Operating profit (loss) | 9901 | -€123,963 | -€51,878 | +€72,085 | +58.2% |
| Financial income | 75/76B | €5 | €1 | -€4 | -76.8% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -76.8% |
| Financial charges | 65/66B | €2,544 | €4,967 | +€2,423 | +95.3% |
| Recurring financial charges | 65 | €2,544 | €4,967 | +€2,423 | +95.3% |
| Profit (loss) for the period before taxes | 9903 | -€126,501 | -€56,843 | +€69,658 | +55.1% |
| Income taxes | 67/77 | - | €2,091 | +€2,091 | |
| Profit (loss) for the period | 9904 | -€126,501 | -€58,935 | +€67,567 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€126,501 | -€58,935 | +€67,567 | +53.4% |
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 9 October 2026 via checked.be.