SOULSYSTEM: 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.
SOULSYSTEM
Largest movements
- Cash +€61,641
up €61,641 (+174.5%), from €35,330 to €96,971
mainly Net result for the year (+€163,253) and Depreciation (+€32,409)
- Tangible fixed assets +€41,490
up €41,490 (+23.8%), from €174,545 to €216,036
of which Furniture and vehicles: +€45,766
- Receivables within one year +€19,176
up €19,176 (+8.5%), from €225,233 to €244,410
of which Trade receivables: +€15,950
- Reserves +€97,333
up €97,333 (+28.9%), from €336,662 to €433,995
of which Distributable reserves: +€97,333
- Accrued charges and deferred income +€28,389
up €28,389 (+356.3%), from €7,968 to €36,358
- Tax, wage and social debts +€18,788
up €18,788 (+402.2%), from €4,671 to €23,460
- Trade debts -€10,777
down €10,777 (-85.2%), from €12,655 to €1,878
- Debts after one year -€7,500
down €7,500 (-33.3%), from €22,500 to €15,000
- Gross operating margin +€116,832
up €116,832 (+82.3%), from €141,971 to €258,803
- Financial income -€50,552
down €50,552 (-91.2%), from €55,422 to €4,871
- Taxes +€27,419
up €27,419 (+75.6%), from €36,278 to €63,697
- Depreciation +€17,578
up €17,578 (+118.5%), from €14,832 to €32,409
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €436,838 | €559,657 | +€122,819 | +28.1% |
| Fixed assets | 21/28 | €174,595 | €216,085 | +€41,490 | +23.8% |
| Tangible fixed assets | 22/27 | €174,545 | €216,036 | +€41,490 | +23.8% |
| Land and buildings | 22 | €109,942 | €105,666 | -€4,276 | -3.9% |
| Furniture and vehicles | 24 | €64,604 | €110,370 | +€45,766 | +70.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €262,244 | €343,572 | +€81,329 | +31.0% |
| Amounts receivable within one year | 40/41 | €225,233 | €244,410 | +€19,176 | +8.5% |
| Trade receivables | 40 | €9,200 | €25,150 | +€15,950 | +173.4% |
| Other amounts receivable | 41 | €216,033 | €219,260 | +€3,226 | +1.5% |
| Cash at bank and in hand | 54/58 | €35,330 | €96,971 | +€61,641 | +174.5% |
| Deferred charges and accrued income | 490/1 | €1,681 | €2,192 | +€511 | +30.4% |
| Total equity and liabilities | 10/49 | €436,838 | €559,657 | +€122,819 | +28.1% |
| Equity | 10/15 | €351,544 | €448,877 | +€97,333 | +27.7% |
| Contributions | 10/11 | €14,882 | €14,882 | = | 0.0% |
| Reserves | 13 | €336,662 | €433,995 | +€97,333 | +28.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €334,802 | €432,135 | +€97,333 | +29.1% |
| Amounts payable | 17/49 | €85,294 | €110,781 | +€25,486 | +29.9% |
| Amounts payable after more than one year | 17 | €22,500 | €15,000 | -€7,500 | -33.3% |
| Financial debts | 170/4 | €22,500 | €15,000 | -€7,500 | -33.3% |
| Amounts payable within one year | 42/48 | €54,826 | €59,423 | +€4,597 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €7,500 | = | 0.0% |
| Trade debts | 44 | €12,655 | €1,878 | -€10,777 | -85.2% |
| Suppliers | 440/4 | €12,655 | €1,878 | -€10,777 | -85.2% |
| Taxes, remuneration and social security | 45 | €4,671 | €23,460 | +€18,788 | +402.2% |
| Taxes | 450/3 | €4,671 | €23,460 | +€18,788 | +402.2% |
| Other amounts payable | 47/48 | €30,000 | €26,585 | -€3,415 | -11.4% |
| Accrued charges and deferred income | 492/3 | €7,968 | €36,358 | +€28,389 | +356.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,832 | €32,409 | +€17,578 | +118.5% |
| Other operating charges | 640/8 | €2,362 | €3,450 | +€1,088 | +46.1% |
| Gross operating margin | 9900 | €141,971 | €258,803 | +€116,832 | +82.3% |
| Operating profit (loss) | 9901 | €124,776 | €222,943 | +€98,167 | +78.7% |
| Financial income | 75/76B | €55,422 | €4,871 | -€50,552 | -91.2% |
| Recurring financial income | 75 | €55,422 | €4,871 | -€50,552 | -91.2% |
| Financial charges | 65/66B | €300 | €864 | +€563 | +187.8% |
| Recurring financial charges | 65 | €300 | €864 | +€563 | +187.8% |
| Profit (loss) for the period before taxes | 9903 | €179,898 | €226,950 | +€47,052 | +26.2% |
| Income taxes | 67/77 | €36,278 | €63,697 | +€27,419 | +75.6% |
| Profit (loss) for the period | 9904 | €143,620 | €163,253 | +€19,633 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €143,620 | €163,253 | +€19,633 | +13.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.