SOSE BREE: 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.
SOSE BREE
Largest movements
- Cash +€1,130
up €1,130 (+4.7%), from €24,234 to €25,364
mainly Depreciation (+€5,527) and Trade debts (+€4,630)
- Deferred charges and accrued income -€1,015
no longer reported in 2025 (was €1,015)
- Tangible fixed assets -€909
down €909 (-8.0%), from €11,382 to €10,473
of which Plant, machinery and equipment: -€3,479
- Trade debts +€4,630
up €4,630 (+214%), from €2,166 to €6,797
- Reserves +€4,350
up €4,350 (+17.3%), from €25,081 to €29,430
- Other debts -€4,257
down €4,257 (-75.7%), from €5,626 to €1,369
- Tax, wage and social debts -€3,096
down €3,096 (-32.9%), from €9,404 to €6,308
of which Remuneration and social security: -€1,892
- Current portion of long-term debt -€2,221
no longer reported in 2025 (was €2,221)
- Gross operating margin -€24,833
down €24,833 (-59.3%), from €41,861 to €17,027
- Staff costs -€24,201
down €24,201 (-90.4%), from €26,774 to €2,573
- Depreciation +€1,443
up €1,443 (+35.3%), from €4,085 to €5,527
- Other operating charges -€1,378
down €1,378 (-72.2%), from €1,907 to €529
- Taxes +€1,080
up €1,080 (+38.6%), from €2,800 to €3,880
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 | €45,340 | €44,746 | -€594 | -1.3% |
| Fixed assets | 21/28 | €16,762 | €15,853 | -€909 | -5.4% |
| Tangible fixed assets | 22/27 | €11,382 | €10,473 | -€909 | -8.0% |
| Land and buildings | 22 | €1,212 | €606 | -€606 | -50.0% |
| Plant, machinery and equipment | 23 | €10,171 | €6,692 | -€3,479 | -34.2% |
| Furniture and vehicles | 24 | - | €3,176 | +€3,176 | |
| Financial fixed assets | 28 | €5,380 | €5,380 | = | 0.0% |
| Current assets | 29/58 | €28,578 | €28,892 | +€315 | +1.1% |
| Stocks and contracts in progress | 3 | €3,329 | €3,529 | +€200 | +6.0% |
| Stocks | 30/36 | €3,329 | €3,529 | +€200 | +6.0% |
| Cash at bank and in hand | 54/58 | €24,234 | €25,364 | +€1,130 | +4.7% |
| Deferred charges and accrued income | 490/1 | €1,015 | - | -€1,015 | |
| Total equity and liabilities | 10/49 | €45,340 | €44,746 | -€594 | -1.3% |
| Equity | 10/15 | €19,922 | €24,272 | +€4,350 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,081 | €29,430 | +€4,350 | +17.3% |
| Distributable reserves | 133 | €25,081 | €29,430 | +€4,350 | +17.3% |
| Profit (loss) carried forward | 14 | -€23,759 | -€23,759 | = | 0.0% |
| Amounts payable | 17/49 | €25,418 | €20,474 | -€4,944 | -19.4% |
| Amounts payable after more than one year | 17 | €6,000 | €6,000 | = | 0.0% |
| Financial debts | 170/4 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,418 | €14,474 | -€4,944 | -25.5% |
| Current portion of amounts payable after more than one year | 42 | €2,221 | - | -€2,221 | |
| Trade debts | 44 | €2,166 | €6,797 | +€4,630 | +214% |
| Suppliers | 440/4 | €2,166 | €6,797 | +€4,630 | +214% |
| Taxes, remuneration and social security | 45 | €9,404 | €6,308 | -€3,096 | -32.9% |
| Taxes | 450/3 | €7,512 | €6,308 | -€1,204 | -16.0% |
| Remuneration and social security | 454/9 | €1,892 | - | -€1,892 | |
| Other amounts payable | 47/48 | €5,626 | €1,369 | -€4,257 | -75.7% |
| Remuneration, social security and pensions | 62 | €26,774 | €2,573 | -€24,201 | -90.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,085 | €5,527 | +€1,443 | +35.3% |
| Other operating charges | 640/8 | €1,907 | €529 | -€1,378 | -72.2% |
| Gross operating margin | 9900 | €41,861 | €17,027 | -€24,833 | -59.3% |
| Operating profit (loss) | 9901 | €9,094 | €8,398 | -€697 | -7.7% |
| Financial charges | 65/66B | €436 | €168 | -€269 | -61.5% |
| Recurring financial charges | 65 | €436 | €168 | -€269 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | €8,658 | €8,230 | -€428 | -4.9% |
| Income taxes | 67/77 | €2,800 | €3,880 | +€1,080 | +38.6% |
| Profit (loss) for the period | 9904 | €5,858 | €4,350 | -€1,508 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,858 | €4,350 | -€1,508 | -25.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.