SOUBRY: 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.
SOUBRY
Largest movements
- Cash -€38,931
down €38,931 (-37.2%), from €104,740 to €65,809
mainly Net result for the year (-€29,224) and Investment in fixed assets (net) (-€23,798)
- Receivables within one year -€8,737
down €8,737 (-40.4%), from €21,626 to €12,888
of which Trade receivables: -€6,255
- Tangible fixed assets -€8,276
down €8,276 (-9.6%), from €86,167 to €77,891
of which Furniture and vehicles: -€5,625
- Profit (loss) carried forward -€29,224
down €29,224 (-106.8%), from -€27,359 to -€56,583
- Debts after one year -€22,320
down €22,320 (-29.1%), from €76,597 to €54,278
of which Other amounts payable: -€11,251
- Trade debts -€2,492
down €2,492 (-16.4%), from €15,156 to €12,664
- Current portion of long-term debt -€2,284
down €2,284 (-6.8%), from €33,476 to €31,192
- Gross operating margin -€7,531
down €7,531 (-43.2%), from €17,428 to €9,897
- Other operating charges -€3,055
down €3,055 (-33.7%), from €9,053 to €5,998
- Staff costs +€1,442
up €1,442, from -€1,442 to €0
- Financial income +€1,411
up €1,411 (+267.8%), from €527 to €1,937
- Depreciation +€1,233
up €1,233 (+4.0%), from €30,841 to €32,073
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 | €225,843 | €169,170 | -€56,673 | -25.1% |
| Fixed assets | 21/28 | €86,167 | €77,891 | -€8,276 | -9.6% |
| Tangible fixed assets | 22/27 | €86,167 | €77,891 | -€8,276 | -9.6% |
| Land and buildings | 22 | €25,906 | €26,795 | +€889 | +3.4% |
| Plant, machinery and equipment | 23 | €14,122 | €10,583 | -€3,539 | -25.1% |
| Furniture and vehicles | 24 | €46,139 | €40,513 | -€5,625 | -12.2% |
| Current assets | 29/58 | €139,676 | €91,279 | -€48,397 | -34.6% |
| Stocks and contracts in progress | 3 | €7,198 | €6,858 | -€340 | -4.7% |
| Stocks | 30/36 | €7,198 | €6,858 | -€340 | -4.7% |
| Amounts receivable within one year | 40/41 | €21,626 | €12,888 | -€8,737 | -40.4% |
| Trade receivables | 40 | €7,689 | €1,434 | -€6,255 | -81.4% |
| Other amounts receivable | 41 | €13,937 | €11,455 | -€2,482 | -17.8% |
| Cash at bank and in hand | 54/58 | €104,740 | €65,809 | -€38,931 | -37.2% |
| Deferred charges and accrued income | 490/1 | €6,112 | €5,723 | -€389 | -6.4% |
| Total equity and liabilities | 10/49 | €225,843 | €169,170 | -€56,673 | -25.1% |
| Equity | 10/15 | €80,899 | €51,675 | -€29,224 | -36.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €89,666 | €89,666 | = | 0.0% |
| Distributable reserves | 133 | €89,666 | €89,666 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,359 | -€56,583 | -€29,224 | -106.8% |
| Provisions and deferred taxes | 16 | €17,245 | €17,245 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €17,245 | €17,245 | = | 0.0% |
| Pensions and similar obligations | 160 | €17,245 | €17,245 | = | 0.0% |
| Amounts payable | 17/49 | €127,699 | €100,250 | -€27,449 | -21.5% |
| Amounts payable after more than one year | 17 | €76,597 | €54,278 | -€22,320 | -29.1% |
| Financial debts | 170/4 | €38,491 | €27,423 | -€11,069 | -28.8% |
| Other amounts payable | 178/9 | €38,106 | €26,855 | -€11,251 | -29.5% |
| Amounts payable within one year | 42/48 | €50,263 | €45,972 | -€4,291 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €33,476 | €31,192 | -€2,284 | -6.8% |
| Trade debts | 44 | €15,156 | €12,664 | -€2,492 | -16.4% |
| Suppliers | 440/4 | €15,156 | €12,664 | -€2,492 | -16.4% |
| Advances received on contracts in progress | 46 | €285 | €805 | +€520 | +182.3% |
| Taxes, remuneration and social security | 45 | €1,346 | €1,310 | -€36 | -2.6% |
| Taxes | 450/3 | €1,310 | €1,310 | = | 0.0% |
| Remuneration and social security | 454/9 | €36 | €0 | -€36 | -100.0% |
| Accrued charges and deferred income | 492/3 | €839 | €0 | -€839 | -100.0% |
| Remuneration, social security and pensions | 62 | -€1,442 | €0 | +€1,442 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,841 | €32,073 | +€1,233 | +4.0% |
| Other operating charges | 640/8 | €9,053 | €5,998 | -€3,055 | -33.7% |
| Gross operating margin | 9900 | €17,428 | €9,897 | -€7,531 | -43.2% |
| Operating profit (loss) | 9901 | -€21,024 | -€28,175 | -€7,151 | -34.0% |
| Financial income | 75/76B | €527 | €1,937 | +€1,411 | +267.8% |
| Recurring financial income | 75 | €527 | €1,937 | +€1,411 | +267.8% |
| Financial charges | 65/66B | €3,725 | €2,654 | -€1,071 | -28.7% |
| Recurring financial charges | 65 | €3,725 | €2,654 | -€1,071 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€24,222 | -€28,892 | -€4,669 | -19.3% |
| Income taxes | 67/77 | €478 | €332 | -€145 | -30.4% |
| Profit (loss) for the period | 9904 | -€24,700 | -€29,224 | -€4,524 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,700 | -€29,224 | -€4,524 | -18.3% |
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 8 October 2026 via checked.be.