SOSTRANA: 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.
SOSTRANA
Largest movements
- Financial fixed assets +€4.6m
up €4.6m (+37.1%), from €12.3m to €16.9m
- Tangible fixed assets -€2.3m
down €2.3m (-29.9%), from €7.8m to €5.4m
of which Land and buildings: -€2.3m
- Receivables within one year -€2.0m
down €2.0m (-29.2%), from €6.9m to €4.9m
of which Other amounts receivable: -€2.0m
- Short-term financial debts -€2.0m
no longer reported in 2025 (was €2.0m)
- Reserves +€1.4m
new in 2025: €1.4m
- Provisions +€463,128
new in 2025: €463,128
- Debts after one year -€405,705
down €405,705 (-45.2%), from €898,024 to €492,319
- Other debts +€327,955
up €327,955 (+11.7%), from €2.8m to €3.1m
- Gross operating margin +€3.5m
up €3.5m (+254%), from €1.4m to €4.9m
- Turnover +€3.5m
up €3.5m (+210%), from €1.6m to €5.1m
- Depreciation -€171,886
down €171,886 (-50.0%), from €343,801 to €171,915
- Taxes -€111,494
down €111,494 (-45.5%), from €245,000 to €133,506
- Financial charges -€58,170
down €58,170 (-48.1%), from €121,045 to €62,875
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 | €27,277,270 | €27,230,022 | -€47,249 | -0.2% |
| Fixed assets | 21/28 | €20,074,266 | €22,316,263 | +€2.2m | +11.2% |
| Tangible fixed assets | 22/27 | €7,763,837 | €5,444,434 | -€2.3m | -29.9% |
| Land and buildings | 22 | €7,668,837 | €5,349,434 | -€2.3m | -30.2% |
| Other tangible fixed assets | 26 | €95,000 | €95,000 | = | 0.0% |
| Financial fixed assets | 28 | €12,310,429 | €16,871,829 | +€4.6m | +37.1% |
| Current assets | 29/58 | €7,203,004 | €4,913,759 | -€2.3m | -31.8% |
| Amounts receivable within one year | 40/41 | €6,918,379 | €4,899,120 | -€2.0m | -29.2% |
| Trade receivables | 40 | €12,214 | €12,214 | = | 0.0% |
| Other amounts receivable | 41 | €6,906,165 | €4,886,906 | -€2.0m | -29.2% |
| Cash at bank and in hand | 54/58 | €60,229 | €6,407 | -€53,822 | -89.4% |
| Deferred charges and accrued income | 490/1 | €224,396 | €8,231 | -€216,165 | -96.3% |
| Total equity and liabilities | 10/49 | €27,277,270 | €27,230,022 | -€47,249 | -0.2% |
| Equity | 10/15 | €20,709,101 | €22,363,490 | +€1.7m | +8.0% |
| Contributions | 10/11 | €19,800,000 | €19,800,000 | = | 0.0% |
| Reserves | 13 | - | €1,389,384 | +€1.4m | |
| Tax-exempt reserves | 132 | - | €1,389,384 | +€1.4m | |
| Profit (loss) carried forward | 14 | €909,101 | €1,174,106 | +€265,005 | +29.2% |
| Provisions and deferred taxes | 16 | - | €463,128 | +€463,128 | |
| Deferred taxes | 168 | - | €463,128 | +€463,128 | |
| Amounts payable | 17/49 | €6,568,170 | €4,403,404 | -€2.2m | -33.0% |
| Amounts payable after more than one year | 17 | €898,024 | €492,319 | -€405,705 | -45.2% |
| Financial debts | 170/4 | €898,024 | €492,319 | -€405,705 | -45.2% |
| Amounts payable within one year | 42/48 | €5,630,974 | €3,910,195 | -€1.7m | -30.6% |
| Current portion of amounts payable after more than one year | 42 | €404,439 | €405,705 | +€1,266 | +0.3% |
| Financial debts | 43 | €2,000,000 | - | -€2.0m | |
| Credit institutions | 430/8 | €2,000,000 | - | -€2.0m | |
| Taxes, remuneration and social security | 45 | €425,000 | €375,000 | -€50,000 | -11.8% |
| Taxes | 450/3 | €425,000 | €375,000 | -€50,000 | -11.8% |
| Other amounts payable | 47/48 | €2,801,535 | €3,129,489 | +€327,955 | +11.7% |
| Accrued charges and deferred income | 492/3 | €39,172 | €890 | -€38,281 | -97.7% |
| Turnover | 70 | €1,649,321 | €5,115,566 | +€3.5m | +210% |
| Non-recurring operating income | 76A | - | €4,000,000 | +€4.0m | |
| Goods, raw materials, services and sundry goods | 60/61 | €275,162 | €252,817 | -€22,345 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343,801 | €171,915 | -€171,886 | -50.0% |
| Other operating charges | 640/8 | €145,405 | €109,449 | -€35,957 | -24.7% |
| Non-recurring operating charges | 66A | - | €2,267,489 | +€2.3m | |
| Gross operating margin | 9900 | €1,374,159 | €4,862,750 | +€3.5m | +254% |
| Operating profit (loss) | 9901 | €884,952 | €2,313,898 | +€1.4m | +161% |
| Financial charges | 65/66B | €121,045 | €62,875 | -€58,170 | -48.1% |
| Recurring financial charges | 65 | €121,045 | €62,875 | -€58,170 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €763,907 | €2,251,022 | +€1.5m | +195% |
| Income taxes | 67/77 | €245,000 | €133,506 | -€111,494 | -45.5% |
| Profit (loss) for the period | 9904 | €518,907 | €2,117,517 | +€1.6m | +308% |
| Transfer to tax-exempt reserves | 689 | - | €1,852,511 | +€1.9m | |
| Profit (loss) for the period to be appropriated | 9905 | €518,907 | €265,005 | -€253,902 | -48.9% |
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 31 October 2026 via checked.be.