SOUPESEMOIS: 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.
SOUPESEMOIS
Largest movements
- Cash -€3,760
down €3,760 (-52.7%), from €7,139 to €3,379
mainly Investment in fixed assets (net) (-€4,375) and Receivables within one year (-€1,760)
- Tangible fixed assets +€2,421
up €2,421 (+27.5%), from €8,790 to €11,211
of which Plant, machinery and equipment: +€4,179
- Receivables within one year +€1,760
up €1,760 (+89.9%), from €1,959 to €3,719
of which Trade receivables: +€1,502
- Deferred charges and accrued income +€775
up €775 (+119%), from €649 to €1,424
- Other debts +€2,500
up €2,500 (+167%), from €1,500 to €4,000
- Tax, wage and social debts -€1,426
down €1,426 (-85.1%), from €1,676 to €250
- Current portion of long-term debt -€1,411
no longer reported in 2025 (was €1,411)
- Trade debts +€1,066
up €1,066 (+153%), from €695 to €1,761
- Profit (loss) carried forward +€467
up €467 (+26.8%), from -€1,746 to -€1,279
- Gross operating margin -€10,463
down €10,463 (-80.1%), from €13,063 to €2,599
- Depreciation -€4,161
down €4,161 (-68.1%), from €6,115 to €1,953
- Taxes -€654
down €654 (-70.8%), from €924 to €270
- Financial income +€280
up €280 (+58.6%), from €478 to €758
- Financial charges -€195
down €195 (-32.7%), from €595 to €400
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.
Derived cash bridge
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 | €18,536 | €19,733 | +€1,197 | +6.5% |
| Fixed assets | 21/28 | €8,790 | €11,211 | +€2,421 | +27.5% |
| Tangible fixed assets | 22/27 | €8,790 | €11,211 | +€2,421 | +27.5% |
| Plant, machinery and equipment | 23 | - | €4,179 | +€4,179 | |
| Furniture and vehicles | 24 | €3,230 | €2,584 | -€646 | -20.0% |
| Other tangible fixed assets | 26 | €5,560 | €4,448 | -€1,112 | -20.0% |
| Current assets | 29/58 | €9,746 | €8,521 | -€1,225 | -12.6% |
| Amounts receivable within one year | 40/41 | €1,959 | €3,719 | +€1,760 | +89.9% |
| Trade receivables | 40 | €1,959 | €3,461 | +€1,502 | +76.7% |
| Other amounts receivable | 41 | - | €258 | +€258 | |
| Cash at bank and in hand | 54/58 | €7,139 | €3,379 | -€3,760 | -52.7% |
| Deferred charges and accrued income | 490/1 | €649 | €1,424 | +€775 | +119% |
| Total equity and liabilities | 10/49 | €18,536 | €19,733 | +€1,197 | +6.5% |
| Equity | 10/15 | €13,254 | €13,721 | +€467 | +3.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,746 | -€1,279 | +€467 | +26.8% |
| Amounts payable | 17/49 | €5,282 | €6,012 | +€729 | +13.8% |
| Amounts payable within one year | 42/48 | €5,282 | €6,012 | +€729 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €1,411 | - | -€1,411 | |
| Trade debts | 44 | €695 | €1,761 | +€1,066 | +153% |
| Suppliers | 440/4 | €695 | €1,761 | +€1,066 | +153% |
| Taxes, remuneration and social security | 45 | €1,676 | €250 | -€1,426 | -85.1% |
| Taxes | 450/3 | €1,676 | €250 | -€1,426 | -85.1% |
| Other amounts payable | 47/48 | €1,500 | €4,000 | +€2,500 | +167% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,115 | €1,953 | -€4,161 | -68.1% |
| Other operating charges | 640/8 | €140 | €267 | +€126 | +89.9% |
| Gross operating margin | 9900 | €13,063 | €2,599 | -€10,463 | -80.1% |
| Operating profit (loss) | 9901 | €6,808 | €379 | -€6,428 | -94.4% |
| Financial income | 75/76B | €478 | €758 | +€280 | +58.6% |
| Recurring financial income | 75 | €478 | €758 | +€280 | +58.6% |
| Financial charges | 65/66B | €595 | €400 | -€195 | -32.7% |
| Recurring financial charges | 65 | €595 | €400 | -€195 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €6,690 | €737 | -€5,953 | -89.0% |
| Income taxes | 67/77 | €924 | €270 | -€654 | -70.8% |
| Profit (loss) for the period | 9904 | €5,766 | €467 | -€5,299 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,766 | €467 | -€5,299 | -91.9% |
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 31 October 2026 via checked.be.