SOSKIM: 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.
SOSKIM
Largest movements
- Receivables within one year +€6,979
up €6,979 (+85.0%), from €8,209 to €15,188
of which Other amounts receivable: +€5,340
- Cash -€3,435
down €3,435 (-6.9%), from €50,104 to €46,669
mainly Receivables within one year (-€6,979) and Tax, wage and social debts (-€2,185)
- Tangible fixed assets -€2,988
down €2,988 (-4.4%), from €67,273 to €64,285
of which Plant, machinery and equipment: -€1,590
- Profit (loss) carried forward +€3,347
up €3,347 (+11.2%), from €29,783 to €33,130
- Tax, wage and social debts -€2,185
down €2,185 (-72.8%), from €3,000 to €815
- Other debts -€1,387
down €1,387 (-46.4%), from €2,987 to €1,600
- Depreciation -€1,544
down €1,544 (-34.1%), from €4,532 to €2,988
- Gross operating margin -€946
down €946 (-8.8%), from €10,713 to €9,767
- Other operating charges +€329
up €329 (+12.5%), from €2,641 to €2,970
- Financial income +€182
up €182 (+113%), from €162 to €344
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,543 | €132,206 | +€664 | +0.5% |
| Fixed assets | 21/28 | €67,273 | €64,285 | -€2,988 | -4.4% |
| Tangible fixed assets | 22/27 | €67,273 | €64,285 | -€2,988 | -4.4% |
| Land and buildings | 22 | €59,946 | €59,946 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,411 | €2,821 | -€1,590 | -36.0% |
| Furniture and vehicles | 24 | €2,917 | €1,518 | -€1,399 | -47.9% |
| Current assets | 29/58 | €64,269 | €67,921 | +€3,652 | +5.7% |
| Amounts receivable within one year | 40/41 | €8,209 | €15,188 | +€6,979 | +85.0% |
| Trade receivables | 40 | €8,209 | €9,848 | +€1,639 | +20.0% |
| Other amounts receivable | 41 | - | €5,340 | +€5,340 | |
| Current investments | 50/53 | €3,966 | €3,966 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,104 | €46,669 | -€3,435 | -6.9% |
| Deferred charges and accrued income | 490/1 | €1,990 | €2,098 | +€108 | +5.4% |
| Total equity and liabilities | 10/49 | €131,543 | €132,206 | +€664 | +0.5% |
| Equity | 10/15 | €111,891 | €115,238 | +€3,347 | +3.0% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Revaluation surpluses | 12 | €10,608 | €10,608 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,783 | €33,130 | +€3,347 | +11.2% |
| Amounts payable | 17/49 | €19,652 | €16,969 | -€2,683 | -13.7% |
| Amounts payable within one year | 42/48 | €8,053 | €5,076 | -€2,977 | -37.0% |
| Trade debts | 44 | €2,066 | €2,261 | +€195 | +9.4% |
| Suppliers | 440/4 | €2,066 | €2,261 | +€195 | +9.4% |
| Advances received on contracts in progress | 46 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €3,000 | €815 | -€2,185 | -72.8% |
| Taxes | 450/3 | €3,000 | €815 | -€2,185 | -72.8% |
| Other amounts payable | 47/48 | €2,987 | €1,600 | -€1,387 | -46.4% |
| Accrued charges and deferred income | 492/3 | €11,598 | €11,892 | +€294 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,532 | €2,988 | -€1,544 | -34.1% |
| Other operating charges | 640/8 | €2,641 | €2,970 | +€329 | +12.5% |
| Non-recurring operating charges | 66A | €123 | €53 | -€70 | -56.9% |
| Gross operating margin | 9900 | €10,713 | €9,767 | -€946 | -8.8% |
| Operating profit (loss) | 9901 | €3,417 | €3,756 | +€339 | +9.9% |
| Financial income | 75/76B | €162 | €344 | +€182 | +113% |
| Recurring financial income | 75 | €162 | €344 | +€182 | +113% |
| Financial charges | 65/66B | €319 | €343 | +€23 | +7.4% |
| Recurring financial charges | 65 | €319 | €343 | +€23 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €3,259 | €3,757 | +€498 | +15.3% |
| Income taxes | 67/77 | €384 | €410 | +€26 | +6.7% |
| Profit (loss) for the period | 9904 | €2,875 | €3,347 | +€472 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,875 | €3,347 | +€472 | +16.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.