SOSTENUTO: 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.
SOSTENUTO
Largest movements
- Cash +€9,816
up €9,816 (+17.1%), from €57,363 to €67,178
mainly Net result for the year (+€29,259) and Receivables within one year (+€6,479)
- Receivables within one year -€6,479
down €6,479 (-13.0%), from €49,736 to €43,257
of which Other amounts receivable: -€6,479
- Other debts +€4,792
up €4,792 (+6.4%), from €75,067 to €79,859
- Taxes +€2,409
up €2,409 (+21.9%), from €10,977 to €13,386
- Gross operating margin +€2,003
up €2,003 (+4.5%), from €44,800 to €46,803
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 | €217,425 | €219,849 | +€2,424 | +1.1% |
| Fixed assets | 21/28 | €110,327 | €109,414 | -€913 | -0.8% |
| Tangible fixed assets | 22/27 | €2,902 | €1,989 | -€913 | -31.4% |
| Plant, machinery and equipment | 23 | €1,027 | €710 | -€317 | -30.8% |
| Furniture and vehicles | 24 | €1,275 | €679 | -€596 | -46.7% |
| Other tangible fixed assets | 26 | €600 | €600 | = | 0.0% |
| Financial fixed assets | 28 | €107,425 | €107,425 | = | 0.0% |
| Current assets | 29/58 | €107,098 | €110,435 | +€3,337 | +3.1% |
| Amounts receivable within one year | 40/41 | €49,736 | €43,257 | -€6,479 | -13.0% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €37,636 | €31,157 | -€6,479 | -17.2% |
| Cash at bank and in hand | 54/58 | €57,363 | €67,178 | +€9,816 | +17.1% |
| Total equity and liabilities | 10/49 | €217,425 | €219,849 | +€2,424 | +1.1% |
| Equity | 10/15 | €130,085 | €129,932 | -€153 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,485 | €111,332 | -€153 | -0.1% |
| Distributable reserves | 133 | €111,485 | €111,332 | -€153 | -0.1% |
| Amounts payable | 17/49 | €87,340 | €89,917 | +€2,577 | +3.0% |
| Amounts payable within one year | 42/48 | €87,340 | €89,917 | +€2,577 | +3.0% |
| Trade debts | 44 | €1,102 | €198 | -€904 | -82.0% |
| Suppliers | 440/4 | €1,102 | €198 | -€904 | -82.0% |
| Taxes, remuneration and social security | 45 | €11,172 | €9,860 | -€1,312 | -11.7% |
| Taxes | 450/3 | €8,267 | €9,860 | +€1,593 | +19.3% |
| Remuneration and social security | 454/9 | €2,905 | - | -€2,905 | |
| Other amounts payable | 47/48 | €75,067 | €79,859 | +€4,792 | +6.4% |
| Remuneration, social security and pensions | 62 | €1,680 | €2,016 | +€336 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €830 | €913 | +€83 | +10.0% |
| Other operating charges | 640/8 | €148 | €150 | +€2 | +1.4% |
| Gross operating margin | 9900 | €44,800 | €46,803 | +€2,003 | +4.5% |
| Operating profit (loss) | 9901 | €42,142 | €43,724 | +€1,582 | +3.8% |
| Financial income | 75/76B | €1,589 | €1,176 | -€413 | -26.0% |
| Recurring financial income | 75 | €1,589 | €1,176 | -€413 | -26.0% |
| Financial charges | 65/66B | €2,254 | €2,255 | +€1 | +0.1% |
| Recurring financial charges | 65 | €2,254 | €2,255 | +€1 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €41,478 | €42,645 | +€1,168 | +2.8% |
| Income taxes | 67/77 | €10,977 | €13,386 | +€2,409 | +21.9% |
| Profit (loss) for the period | 9904 | €30,501 | €29,259 | -€1,242 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,501 | €29,259 | -€1,242 | -4.1% |
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 20 October 2026 via checked.be.