SOUDOBEAM: 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.
SOUDOBEAM
Largest movements
- Cash +€232,506
up €232,506 (+58.2%), from €399,619 to €632,125
mainly Depreciation (+€361,368) and Net result for the year (+€178,430)
- Tangible fixed assets -€136,205
down €136,205 (-12.3%), from €1.1m to €975,086
of which Plant, machinery and equipment: -€132,652
- Stocks and contracts +€54,224
up €54,224 (+28.0%), from €193,469 to €247,692
- Receivables within one year +€52,493
up €52,493 (+19.3%), from €271,997 to €324,490
of which Trade receivables: +€66,518
- Profit (loss) carried forward +€178,430
up €178,430 (+57.1%), from €312,600 to €491,031
- Debts after one year -€92,234
down €92,234 (-11.2%), from €820,342 to €728,108
- Accrued charges and deferred income +€89,872
up €89,872 (+183.0%), from €49,107 to €138,979
- Trade debts -€27,970
down €27,970 (-19.4%), from €143,822 to €115,852
- Gross operating margin +€214,782
up €214,782 (+23.1%), from €930,636 to €1.1m
- Staff costs +€109,510
up €109,510 (+23.4%), from €468,516 to €578,025
- Depreciation +€82,765
up €82,765 (+29.7%), from €278,603 to €361,368
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 | €2,242,788 | €2,415,541 | +€172,754 | +7.7% |
| Fixed assets | 21/28 | €1,130,177 | €982,048 | -€148,129 | -13.1% |
| Intangible fixed assets | 21 | €18,415 | €6,492 | -€11,924 | -64.7% |
| Tangible fixed assets | 22/27 | €1,111,291 | €975,086 | -€136,205 | -12.3% |
| Land and buildings | 22 | €546,564 | €543,164 | -€3,400 | -0.6% |
| Plant, machinery and equipment | 23 | €563,976 | €431,324 | -€132,652 | -23.5% |
| Furniture and vehicles | 24 | €287 | €185 | -€101 | -35.4% |
| Leasing and similar rights | 25 | €464 | €413 | -€52 | -11.1% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €470 | €470 | = | 0.0% |
| Current assets | 29/58 | €1,112,611 | €1,433,493 | +€320,883 | +28.8% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Trade receivables | 290 | €200,000 | €200,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €193,469 | €247,692 | +€54,224 | +28.0% |
| Stocks | 30/36 | €193,469 | €247,692 | +€54,224 | +28.0% |
| Amounts receivable within one year | 40/41 | €271,997 | €324,490 | +€52,493 | +19.3% |
| Trade receivables | 40 | €236,501 | €303,019 | +€66,518 | +28.1% |
| Other amounts receivable | 41 | €35,496 | €21,471 | -€14,025 | -39.5% |
| Cash at bank and in hand | 54/58 | €399,619 | €632,125 | +€232,506 | +58.2% |
| Deferred charges and accrued income | 490/1 | €47,526 | €29,186 | -€18,340 | -38.6% |
| Total equity and liabilities | 10/49 | €2,242,788 | €2,415,541 | +€172,754 | +7.7% |
| Equity | 10/15 | €1,086,333 | €1,264,763 | +€178,430 | +16.4% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Revaluation surpluses | 12 | €521,005 | €521,005 | = | 0.0% |
| Reserves | 13 | €52,728 | €52,728 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €32,728 | €32,728 | = | 0.0% |
| Profit (loss) carried forward | 14 | €312,600 | €491,031 | +€178,430 | +57.1% |
| Amounts payable | 17/49 | €1,156,455 | €1,150,778 | -€5,677 | -0.5% |
| Amounts payable after more than one year | 17 | €820,342 | €728,108 | -€92,234 | -11.2% |
| Financial debts | 170/4 | €820,342 | €728,108 | -€92,234 | -11.2% |
| Amounts payable within one year | 42/48 | €287,006 | €283,691 | -€3,315 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €82,672 | €92,234 | +€9,562 | +11.6% |
| Trade debts | 44 | €143,822 | €115,852 | -€27,970 | -19.4% |
| Suppliers | 440/4 | €143,822 | €115,852 | -€27,970 | -19.4% |
| Taxes, remuneration and social security | 45 | €54,493 | €69,605 | +€15,112 | +27.7% |
| Taxes | 450/3 | €5,784 | €9,069 | +€3,286 | +56.8% |
| Remuneration and social security | 454/9 | €48,709 | €60,536 | +€11,826 | +24.3% |
| Other amounts payable | 47/48 | €6,018 | €6,000 | -€18 | -0.3% |
| Accrued charges and deferred income | 492/3 | €49,107 | €138,979 | +€89,872 | +183.0% |
| Remuneration, social security and pensions | 62 | €468,516 | €578,025 | +€109,510 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278,603 | €361,368 | +€82,765 | +29.7% |
| Other operating charges | 640/8 | €1,202 | €358 | -€843 | -70.2% |
| Gross operating margin | 9900 | €930,636 | €1,145,418 | +€214,782 | +23.1% |
| Operating profit (loss) | 9901 | €182,316 | €205,667 | +€23,351 | +12.8% |
| Financial income | 75/76B | €16,592 | €14,794 | -€1,798 | -10.8% |
| Recurring financial income | 75 | €16,592 | €14,794 | -€1,798 | -10.8% |
| Financial charges | 65/66B | €50,923 | €41,404 | -€9,519 | -18.7% |
| Recurring financial charges | 65 | €50,923 | €41,404 | -€9,519 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €147,984 | €179,056 | +€31,072 | +21.0% |
| Transfer from deferred taxes | 780 | €1 | - | -€1 | |
| Income taxes | 67/77 | €690 | €626 | -€64 | -9.3% |
| Profit (loss) for the period | 9904 | €147,295 | €178,430 | +€31,135 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €147,295 | €178,430 | +€31,135 | +21.1% |
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 1 October 2026 via checked.be.