SOUFFLE: 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.
SOUFFLE
Largest movements
- Current investments +€50,000
up €50,000 (+12.7%), from €395,000 to €445,000
- Tangible fixed assets -€28,456
down €28,456 (-17.6%), from €161,393 to €132,936
of which Land and buildings: -€23,182
- Receivables within one year +€26,500
up €26,500 (+22.3%), from €118,606 to €145,105
of which Other amounts receivable: +€27,491
- Other debts +€187,912
up €187,912 (+494.5%), from €38,000 to €225,912
- Reserves -€102,912
down €102,912 (-20.3%), from €505,856 to €402,944
of which Distributable reserves: -€102,912
- Debts after one year -€39,312
down €39,312 (-70.7%), from €55,618 to €16,306
- Tax, wage and social debts +€18,250
up €18,250 (+19.6%), from €92,989 to €111,239
of which Taxes: +€15,033
- Current portion of long-term debt -€8,826
down €8,826 (-19.6%), from €45,045 to €36,219
- Gross operating margin -€204,221
down €204,221 (-47.9%), from €426,594 to €222,373
- Taxes -€57,655
down €57,655 (-51.9%), from €111,139 to €53,484
- Depreciation -€25,539
down €25,539 (-39.5%), from €64,707 to €39,168
- Financial charges -€8,977
down €8,977 (-73.5%), from €12,210 to €3,234
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 | €744,772 | €800,181 | +€55,409 | +7.4% |
| Fixed assets | 21/28 | €161,393 | €132,936 | -€28,456 | -17.6% |
| Tangible fixed assets | 22/27 | €161,393 | €132,936 | -€28,456 | -17.6% |
| Land and buildings | 22 | €122,274 | €99,092 | -€23,182 | -19.0% |
| Plant, machinery and equipment | 23 | €3,799 | €9,757 | +€5,958 | +156.8% |
| Furniture and vehicles | 24 | €16,934 | €9,347 | -€7,586 | -44.8% |
| Other tangible fixed assets | 26 | €18,386 | €14,740 | -€3,646 | -19.8% |
| Current assets | 29/58 | €583,379 | €667,244 | +€83,865 | +14.4% |
| Amounts receivable within one year | 40/41 | €118,606 | €145,105 | +€26,500 | +22.3% |
| Trade receivables | 40 | €84,068 | €83,078 | -€991 | -1.2% |
| Other amounts receivable | 41 | €34,537 | €62,028 | +€27,491 | +79.6% |
| Current investments | 50/53 | €395,000 | €445,000 | +€50,000 | +12.7% |
| Cash at bank and in hand | 54/58 | €67,647 | €73,935 | +€6,288 | +9.3% |
| Deferred charges and accrued income | 490/1 | €2,126 | €3,204 | +€1,078 | +50.7% |
| Total equity and liabilities | 10/49 | €744,772 | €800,181 | +€55,409 | +7.4% |
| Equity | 10/15 | €512,056 | €410,237 | -€101,819 | -19.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €505,856 | €402,944 | -€102,912 | -20.3% |
| Tax-exempt reserves | 132 | €31,000 | €31,000 | = | 0.0% |
| Distributable reserves | 133 | €474,856 | €371,944 | -€102,912 | -21.7% |
| Profit (loss) carried forward | 14 | €0 | €1,092 | +€1,092 | |
| Amounts payable | 17/49 | €232,715 | €389,944 | +€157,228 | +67.6% |
| Amounts payable after more than one year | 17 | €55,618 | €16,306 | -€39,312 | -70.7% |
| Financial debts | 170/4 | €55,618 | €16,306 | -€39,312 | -70.7% |
| Amounts payable within one year | 42/48 | €177,097 | €373,638 | +€196,541 | +111.0% |
| Current portion of amounts payable after more than one year | 42 | €45,045 | €36,219 | -€8,826 | -19.6% |
| Trade debts | 44 | €1,063 | €268 | -€795 | -74.8% |
| Suppliers | 440/4 | €1,063 | €268 | -€795 | -74.8% |
| Taxes, remuneration and social security | 45 | €92,989 | €111,239 | +€18,250 | +19.6% |
| Taxes | 450/3 | €89,372 | €104,405 | +€15,033 | +16.8% |
| Remuneration and social security | 454/9 | €3,617 | €6,834 | +€3,217 | +89.0% |
| Other amounts payable | 47/48 | €38,000 | €225,912 | +€187,912 | +494.5% |
| Remuneration, social security and pensions | 62 | €1,554 | €1,920 | +€366 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,707 | €39,168 | -€25,539 | -39.5% |
| Other operating charges | 640/8 | €7,640 | €3,851 | -€3,789 | -49.6% |
| Gross operating margin | 9900 | €426,594 | €222,373 | -€204,221 | -47.9% |
| Operating profit (loss) | 9901 | €352,694 | €177,434 | -€175,260 | -49.7% |
| Financial income | 75/76B | €0 | €3,376 | +€3,376 | +1688085.0% |
| Recurring financial income | 75 | €0 | €3,376 | +€3,376 | +1688085.0% |
| Financial charges | 65/66B | €12,210 | €3,234 | -€8,977 | -73.5% |
| Recurring financial charges | 65 | €12,210 | €3,234 | -€8,977 | -73.5% |
| Profit (loss) for the period before taxes | 9903 | €340,484 | €177,577 | -€162,907 | -47.8% |
| Income taxes | 67/77 | €111,139 | €53,484 | -€57,655 | -51.9% |
| Profit (loss) for the period | 9904 | €229,344 | €124,092 | -€105,252 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €229,344 | €124,092 | -€105,252 | -45.9% |
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 3 October 2026 via checked.be.