SOUM'S: 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.
SOUM'S
Largest movements
- Cash +€13,493
up €13,493 (+16.3%), from €82,948 to €96,440
mainly Net result for the year (+€40,817) and Receivables within one year (+€3,685)
- Profit (loss) carried forward +€40,817
up €40,817 (+76.3%), from €53,502 to €94,319
- Debts after one year -€17,520
down €17,520 (-2.1%), from €823,440 to €805,920
- Tax, wage and social debts -€13,481
down €13,481 (-42.9%), from €31,398 to €17,917
- Taxes +€4,338
up €4,338 (+13.8%), from €31,398 to €35,736
- Financial income +€4,285
up €4,285 (+3.8%), from €113,400 to €117,685
- Gross operating margin -€2,348
down €2,348 (-51.7%), from -€4,537 to -€6,885
- Financial charges -€830
down €830 (-2.5%), from €33,858 to €33,029
- Depreciation -€141
down €141 (-58.3%), from €242 to €101
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 | €964,876 | €974,584 | +€9,707 | +1.0% |
| Fixed assets | 21/28 | €877,005 | €876,904 | -€101 | 0.0% |
| Tangible fixed assets | 22/27 | €101 | €0 | -€101 | -100.0% |
| Plant, machinery and equipment | 23 | €101 | €0 | -€101 | -100.0% |
| Financial fixed assets | 28 | €876,904 | €876,904 | = | 0.0% |
| Current assets | 29/58 | €87,871 | €97,680 | +€9,808 | +11.2% |
| Amounts receivable within one year | 40/41 | €4,924 | €1,239 | -€3,685 | -74.8% |
| Trade receivables | 40 | €1,558 | €928 | -€630 | -40.4% |
| Other amounts receivable | 41 | €3,366 | €312 | -€3,055 | -90.7% |
| Cash at bank and in hand | 54/58 | €82,948 | €96,440 | +€13,493 | +16.3% |
| Total equity and liabilities | 10/49 | €964,876 | €974,584 | +€9,707 | +1.0% |
| Equity | 10/15 | €72,646 | €113,463 | +€40,817 | +56.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €552 | €552 | = | 0.0% |
| Distributable reserves | 133 | €552 | €552 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,502 | €94,319 | +€40,817 | +76.3% |
| Amounts payable | 17/49 | €892,230 | €861,120 | -€31,110 | -3.5% |
| Amounts payable after more than one year | 17 | €823,440 | €805,920 | -€17,520 | -2.1% |
| Financial debts | 170/4 | €823,440 | €805,920 | -€17,520 | -2.1% |
| Amounts payable within one year | 42/48 | €68,790 | €55,200 | -€13,590 | -19.8% |
| Trade debts | 44 | €533 | €197 | -€336 | -63.1% |
| Suppliers | 440/4 | €533 | €197 | -€336 | -63.1% |
| Taxes, remuneration and social security | 45 | €31,398 | €17,917 | -€13,481 | -42.9% |
| Taxes | 450/3 | €31,398 | €17,917 | -€13,481 | -42.9% |
| Other amounts payable | 47/48 | €36,860 | €37,087 | +€227 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €242 | €101 | -€141 | -58.3% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | -€4,537 | -€6,885 | -€2,348 | -51.7% |
| Operating profit (loss) | 9901 | -€5,864 | -€8,104 | -€2,240 | -38.2% |
| Financial income | 75/76B | €113,400 | €117,685 | +€4,285 | +3.8% |
| Recurring financial income | 75 | €113,400 | €117,685 | +€4,285 | +3.8% |
| Financial charges | 65/66B | €33,858 | €33,029 | -€830 | -2.5% |
| Recurring financial charges | 65 | €33,858 | €33,029 | -€830 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €73,677 | €76,553 | +€2,875 | +3.9% |
| Income taxes | 67/77 | €31,398 | €35,736 | +€4,338 | +13.8% |
| Profit (loss) for the period | 9904 | €42,280 | €40,817 | -€1,463 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,280 | €40,817 | -€1,463 | -3.5% |
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 4 October 2026 via checked.be.