SoulFactory: 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.
SoulFactory
Largest movements
- Cash +€8,798
up €8,798 (+295.8%), from €2,974 to €11,772
mainly Net result for the year (+€7,351) and Accrued charges and deferred income (+€6,580)
- Receivables within one year +€8,654
up €8,654 (+5769.3%), from €150 to €8,804
of which Trade receivables: +€8,080
- Deferred charges and accrued income +€3,753
up €3,753 (+419.8%), from €894 to €4,647
- Stocks and contracts +€2,959
up €2,959 (+123.9%), from €2,388 to €5,347
- Tangible fixed assets -€2,793
down €2,793 (-45.5%), from €6,137 to €3,344
- Profit (loss) carried forward +€7,351
up €7,351 (+25.2%), from -€29,130 to -€21,779
- Accrued charges and deferred income +€6,580
new in 2025: €6,580
- Trade debts +€5,755
up €5,755 (+878.6%), from €655 to €6,410
- Tax, wage and social debts +€1,685
up €1,685 (+181.8%), from €927 to €2,612
of which Remuneration and social security: +€1,425
- Purchases and services -€19,913
down €19,913 (-14.1%), from €140,862 to €120,949
- Gross operating margin +€18,422
up €18,422, from -€3,067 to €15,355
- Depreciation -€2,309
down €2,309 (-38.9%), from €5,936 to €3,627
- Turnover -€1,491
down €1,491 (-1.1%), from €137,795 to €136,304
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 | €12,543 | €33,914 | +€21,371 | +170.4% |
| Fixed assets | 21/28 | €6,137 | €3,344 | -€2,793 | -45.5% |
| Tangible fixed assets | 22/27 | €6,137 | €3,344 | -€2,793 | -45.5% |
| Plant, machinery and equipment | 23 | €6,137 | €3,344 | -€2,793 | -45.5% |
| Current assets | 29/58 | €6,406 | €30,570 | +€24,164 | +377.2% |
| Stocks and contracts in progress | 3 | €2,388 | €5,347 | +€2,959 | +123.9% |
| Stocks | 30/36 | €2,388 | €5,347 | +€2,959 | +123.9% |
| Amounts receivable within one year | 40/41 | €150 | €8,804 | +€8,654 | +5769.3% |
| Trade receivables | 40 | - | €8,080 | +€8,080 | |
| Other amounts receivable | 41 | €150 | €724 | +€574 | +382.7% |
| Cash at bank and in hand | 54/58 | €2,974 | €11,772 | +€8,798 | +295.8% |
| Deferred charges and accrued income | 490/1 | €894 | €4,647 | +€3,753 | +419.8% |
| Total equity and liabilities | 10/49 | €12,543 | €33,914 | +€21,371 | +170.4% |
| Equity | 10/15 | -€13,039 | -€5,688 | +€7,351 | +56.4% |
| Reserves | 13 | €16,091 | €16,091 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Other | 1319 | €8,000 | €8,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €36 | €36 | = | 0.0% |
| Distributable reserves | 133 | €8,055 | €8,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,130 | -€21,779 | +€7,351 | +25.2% |
| Amounts payable | 17/49 | €25,582 | €39,602 | +€14,020 | +54.8% |
| Amounts payable after more than one year | 17 | €24,000 | €24,000 | = | 0.0% |
| Other amounts payable | 178/9 | €24,000 | €24,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,582 | €9,022 | +€7,440 | +470.3% |
| Trade debts | 44 | €655 | €6,410 | +€5,755 | +878.6% |
| Suppliers | 440/4 | €655 | €6,410 | +€5,755 | +878.6% |
| Taxes, remuneration and social security | 45 | €927 | €2,612 | +€1,685 | +181.8% |
| Taxes | 450/3 | €927 | €1,187 | +€260 | +28.0% |
| Remuneration and social security | 454/9 | - | €1,425 | +€1,425 | |
| Accrued charges and deferred income | 492/3 | - | €6,580 | +€6,580 | |
| Turnover | 70 | €137,795 | €136,304 | -€1,491 | -1.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €140,862 | €120,949 | -€19,913 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,936 | €3,627 | -€2,309 | -38.9% |
| Other operating charges | 640/8 | €1,218 | €1,826 | +€608 | +49.9% |
| Non-recurring operating charges | 66A | €2,079 | - | -€2,079 | |
| Gross operating margin | 9900 | -€3,067 | €15,355 | +€18,422 | |
| Operating profit (loss) | 9901 | -€12,300 | €9,902 | +€22,202 | |
| Financial income | 75/76B | €7 | €10 | +€3 | +42.9% |
| Recurring financial income | 75 | €7 | €10 | +€3 | +42.9% |
| Financial charges | 65/66B | €2,561 | €2,281 | -€280 | -10.9% |
| Recurring financial charges | 65 | €2,561 | €2,281 | -€280 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,854 | €7,631 | +€22,485 | |
| Income taxes | 67/77 | €211 | €280 | +€69 | +32.7% |
| Profit (loss) for the period | 9904 | -€15,065 | €7,351 | +€22,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,065 | €7,351 | +€22,416 |
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 11 October 2026 via checked.be.