Sosa: 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.
Sosa
Largest movements
- Tangible fixed assets +€24,707
up €24,707 (+60.0%), from €41,200 to €65,907
of which Leasing and similar rights: +€36,056
- Receivables within one year +€2,292
up €2,292 (+4.8%), from €47,573 to €49,864
of which Other amounts receivable: +€2,145
- Stocks and contracts -€1,453
down €1,453 (-13.8%), from €10,528 to €9,075
- Debts after one year +€26,355
new in 2025: €26,355
- Trade debts -€9,257
down €9,257 (-15.4%), from €60,041 to €50,784
- Profit (loss) carried forward +€7,835
up €7,835, from -€2,939 to €4,896
- Current portion of long-term debt +€6,804
new in 2025: €6,804
- Other debts -€6,723
down €6,723 (-26.6%), from €25,249 to €18,526
- Gross operating margin +€21,868
up €21,868 (+259.3%), from €8,434 to €30,302
- Depreciation +€6,994
up €6,994 (+90.5%), from €7,729 to €14,724
- Staff costs +€4,194
new in 2025: €4,194
- Financial income -€2,377
down €2,377 (-73.5%), from €3,235 to €858
- Taxes +€1,741
new in 2025: €1,741
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,405 | €125,135 | +€25,730 | +25.9% |
| Fixed assets | 21/28 | €41,305 | €66,196 | +€24,892 | +60.3% |
| Tangible fixed assets | 22/27 | €41,200 | €65,907 | +€24,707 | +60.0% |
| Plant, machinery and equipment | 23 | €17,004 | €11,675 | -€5,329 | -31.3% |
| Furniture and vehicles | 24 | €24,195 | €18,175 | -€6,020 | -24.9% |
| Leasing and similar rights | 25 | - | €36,056 | +€36,056 | |
| Financial fixed assets | 28 | €105 | €289 | +€184 | +175.5% |
| Current assets | 29/58 | €58,101 | €58,939 | +€839 | +1.4% |
| Stocks and contracts in progress | 3 | €10,528 | €9,075 | -€1,453 | -13.8% |
| Stocks | 30/36 | €10,528 | €9,075 | -€1,453 | -13.8% |
| Amounts receivable within one year | 40/41 | €47,573 | €49,864 | +€2,292 | +4.8% |
| Trade receivables | 40 | €47,030 | €47,177 | +€147 | +0.3% |
| Other amounts receivable | 41 | €543 | €2,688 | +€2,145 | +395.0% |
| Total equity and liabilities | 10/49 | €99,405 | €125,135 | +€25,730 | +25.9% |
| Equity | 10/15 | €61 | €7,896 | +€7,835 | +12777.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,939 | €4,896 | +€7,835 | |
| Amounts payable | 17/49 | €99,344 | €117,239 | +€17,895 | +18.0% |
| Amounts payable after more than one year | 17 | - | €26,355 | +€26,355 | |
| Financial debts | 170/4 | - | €26,355 | +€26,355 | |
| Amounts payable within one year | 42/48 | €96,594 | €89,084 | -€7,509 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | - | €6,804 | +€6,804 | |
| Financial debts | 43 | €8,298 | €8,628 | +€330 | +4.0% |
| Credit institutions | 430/8 | €8,298 | €8,628 | +€330 | +4.0% |
| Trade debts | 44 | €60,041 | €50,784 | -€9,257 | -15.4% |
| Suppliers | 440/4 | €60,041 | €50,784 | -€9,257 | -15.4% |
| Taxes, remuneration and social security | 45 | €3,006 | €4,343 | +€1,337 | +44.5% |
| Taxes | 450/3 | - | €1,741 | +€1,741 | |
| Remuneration and social security | 454/9 | €3,006 | €2,602 | -€404 | -13.4% |
| Other amounts payable | 47/48 | €25,249 | €18,526 | -€6,723 | -26.6% |
| Accrued charges and deferred income | 492/3 | €2,750 | €1,800 | -€950 | -34.5% |
| Remuneration, social security and pensions | 62 | - | €4,194 | +€4,194 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,729 | €14,724 | +€6,994 | +90.5% |
| Other operating charges | 640/8 | €774 | €972 | +€198 | +25.6% |
| Gross operating margin | 9900 | €8,434 | €30,302 | +€21,868 | +259.3% |
| Operating profit (loss) | 9901 | -€69 | €10,412 | +€10,481 | |
| Financial income | 75/76B | €3,235 | €858 | -€2,377 | -73.5% |
| Recurring financial income | 75 | €3,235 | €858 | -€2,377 | -73.5% |
| Financial charges | 65/66B | €3,055 | €1,694 | -€1,361 | -44.6% |
| Recurring financial charges | 65 | €3,055 | €1,694 | -€1,361 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €111 | €9,576 | +€9,466 | +8543.7% |
| Income taxes | 67/77 | - | €1,741 | +€1,741 | |
| Profit (loss) for the period | 9904 | €111 | €7,835 | +€7,724 | +6972.0% |
| Profit (loss) for the period to be appropriated | 9905 | €111 | €7,835 | +€7,724 | +6972.0% |
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 8 October 2026 via checked.be.