SOTER & CO: 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.
SOTER & CO
Largest movements
- Tangible fixed assets -€3,365
down €3,365 (-11.1%), from €30,389 to €27,024
of which Plant, machinery and equipment: -€3,207
- Cash -€2,994
down €2,994 (-33.1%), from €9,037 to €6,044
mainly Debts after one year (-€8,108) and Receivables within one year (-€1,335)
- Receivables within one year +€1,335
up €1,335 (+2,445%), from €55 to €1,390
of which Trade receivables: +€1,326
- Debts after one year -€8,108
down €8,108 (-29.4%), from €27,555 to €19,447
- Profit (loss) carried forward +€2,186
up €2,186 (+22.3%), from -€9,811 to -€7,625
- Trade debts +€538
up €538 (+39.3%), from €1,368 to €1,905
- Gross operating margin +€11,560
up €11,560, from -€3,996 to €7,564
- Other operating charges -€446
down €446 (-41.1%), from €1,086 to €640
- Depreciation -€205
down €205 (-5.7%), from €3,570 to €3,365
- Financial charges +€184
up €184 (+15.4%), from €1,189 to €1,373
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 | €39,481 | €34,457 | -€5,024 | -12.7% |
| Fixed assets | 21/28 | €30,389 | €27,024 | -€3,365 | -11.1% |
| Tangible fixed assets | 22/27 | €30,389 | €27,024 | -€3,365 | -11.1% |
| Plant, machinery and equipment | 23 | €29,714 | €26,506 | -€3,207 | -10.8% |
| Furniture and vehicles | 24 | €675 | €517 | -€158 | -23.4% |
| Current assets | 29/58 | €9,092 | €7,433 | -€1,658 | -18.2% |
| Amounts receivable within one year | 40/41 | €55 | €1,390 | +€1,335 | +2,445% |
| Trade receivables | 40 | €54 | €1,380 | +€1,326 | +2,456% |
| Other amounts receivable | 41 | €1 | €10 | +€9 | +1,490% |
| Cash at bank and in hand | 54/58 | €9,037 | €6,044 | -€2,994 | -33.1% |
| Total equity and liabilities | 10/49 | €39,481 | €34,457 | -€5,024 | -12.7% |
| Equity | 10/15 | €189 | €2,375 | +€2,186 | +1,157% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,811 | -€7,625 | +€2,186 | +22.3% |
| Amounts payable | 17/49 | €39,292 | €32,082 | -€7,210 | -18.4% |
| Amounts payable after more than one year | 17 | €27,555 | €19,447 | -€8,108 | -29.4% |
| Financial debts | 170/4 | €27,555 | €19,447 | -€8,108 | -29.4% |
| Amounts payable within one year | 42/48 | €11,737 | €12,547 | +€810 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €7,796 | €8,108 | +€312 | +4.0% |
| Trade debts | 44 | €1,368 | €1,905 | +€538 | +39.3% |
| Suppliers | 440/4 | €1,368 | €1,905 | +€538 | +39.3% |
| Taxes, remuneration and social security | 45 | €1,974 | €1,801 | -€173 | -8.8% |
| Taxes | 450/3 | €1,974 | €1,801 | -€173 | -8.8% |
| Other amounts payable | 47/48 | €600 | €733 | +€133 | +22.2% |
| Accrued charges and deferred income | 492/3 | - | €88 | +€88 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,570 | €3,365 | -€205 | -5.7% |
| Other operating charges | 640/8 | €1,086 | €640 | -€446 | -41.1% |
| Gross operating margin | 9900 | -€3,996 | €7,564 | +€11,560 | |
| Operating profit (loss) | 9901 | -€8,652 | €3,559 | +€12,211 | |
| Financial income | 75/76B | €30 | €0 | -€30 | -98.8% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -98.8% |
| Financial charges | 65/66B | €1,189 | €1,373 | +€184 | +15.4% |
| Recurring financial charges | 65 | €1,189 | €1,373 | +€184 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,811 | €2,186 | +€11,997 | |
| Profit (loss) for the period | 9904 | -€9,811 | €2,186 | +€11,997 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,811 | €2,186 | +€11,997 |
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 26 October 2026 via checked.be.