SOUBEU: what changed
Two fiscal 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.
SOUBEU
Largest movements
- Receivables after one year -€380,000
down €380,000 (-100.0%), from €380,000 to €0
- Financial fixed assets +€41,792
up €41,792 (+3.9%), from €1.1m to €1.1m
- Profit (loss) carried forward -€380,104
down €380,104 (-31.7%), from €1.2m to €818,583
- Revaluation surpluses +€41,792
up €41,792 (+21.5%), from €194,055 to €235,847
- Gross operating margin -€380,002
down €380,002 (-593753.1%), from -€64 to -€380,066
- Purchases and services +€380,002
up €380,002 (+593753.1%), from €64 to €380,066
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.
Cash bridge derived
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 | €1,444,242 | €1,105,930 | -€338,312 | -23.4% |
| Fixed assets | 21/28 | €1,063,767 | €1,105,559 | +€41,792 | +3.9% |
| Financial fixed assets | 28 | €1,063,767 | €1,105,559 | +€41,792 | +3.9% |
| Current assets | 29/58 | €380,475 | €371 | -€380,104 | -99.9% |
| Amounts receivable after more than one year | 29 | €380,000 | €0 | -€380,000 | -100.0% |
| Other amounts receivable | 291 | €380,000 | €0 | -€380,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €475 | €371 | -€104 | -21.9% |
| Total equity and liabilities | 10/49 | €1,444,242 | €1,105,930 | -€338,312 | -23.4% |
| Equity | 10/15 | €1,392,742 | €1,054,430 | -€338,312 | -24.3% |
| Revaluation surpluses | 12 | €194,055 | €235,847 | +€41,792 | +21.5% |
| Profit (loss) carried forward | 14 | €1,198,687 | €818,583 | -€380,104 | -31.7% |
| Amounts payable | 17/49 | €51,500 | €51,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €500 | €500 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €500 | €500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €51,000 | €51,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €64 | €380,066 | +€380,002 | +593753.1% |
| Gross operating margin | 9900 | -€64 | -€380,066 | -€380,002 | -593753.1% |
| Operating profit (loss) | 9901 | -€64 | -€380,066 | -€380,002 | -593753.1% |
| Financial income | 75/76B | €1,467 | €31 | -€1,436 | -97.9% |
| Recurring financial income | 75 | €1,467 | €31 | -€1,436 | -97.9% |
| Financial charges | 65/66B | €27 | €69 | +€42 | +155.6% |
| Recurring financial charges | 65 | €27 | €69 | +€42 | +155.6% |
| Profit (loss) for the period before taxes | 9903 | €1,376 | -€380,104 | -€381,480 | |
| Profit (loss) for the period | 9904 | €1,376 | -€380,104 | -€381,480 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,376 | -€380,104 | -€381,480 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.