SOUPISSIME EVERE: 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.
SOUPISSIME EVERE
Largest movements
- Receivables within one year -€15,722
down €15,722 (-55.0%), from €28,574 to €12,852
- Tangible fixed assets +€3,380
up €3,380 (+60.8%), from €5,559 to €8,939
of which Plant, machinery and equipment: +€2,792
- Stocks and contracts -€989
down €989 (-63.0%), from €1,571 to €582
- Deferred charges and accrued income -€576
down €576 (-33.5%), from €1,720 to €1,144
- Current portion of long-term debt -€7,787
no longer reported in 2025 (was €7,787)
- Tax, wage and social debts -€2,890
down €2,890 (-89.4%), from €3,234 to €344
of which Remuneration and social security: -€2,231
- Profit (loss) carried forward -€1,860
down €1,860 (-8.6%), from €21,624 to €19,764
- Trade debts -€1,046
down €1,046 (-11.1%), from €9,409 to €8,363
- Staff costs -€13,953
down €13,953 (-45.7%), from €30,564 to €16,611
- Gross operating margin -€11,280
down €11,280 (-34.9%), from €32,330 to €21,050
- Depreciation +€895
up €895 (+39.8%), from €2,251 to €3,146
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 | €42,054 | €28,516 | -€13,538 | -32.2% |
| Fixed assets | 21/28 | €6,092 | €9,616 | +€3,524 | +57.8% |
| Tangible fixed assets | 22/27 | €5,559 | €8,939 | +€3,380 | +60.8% |
| Plant, machinery and equipment | 23 | €3,882 | €6,674 | +€2,792 | +71.9% |
| Furniture and vehicles | 24 | €1,677 | €2,265 | +€588 | +35.1% |
| Financial fixed assets | 28 | €533 | €677 | +€144 | +27.0% |
| Current assets | 29/58 | €35,962 | €18,900 | -€17,062 | -47.4% |
| Stocks and contracts in progress | 3 | €1,571 | €582 | -€989 | -63.0% |
| Stocks | 30/36 | €1,571 | €582 | -€989 | -63.0% |
| Amounts receivable within one year | 40/41 | €28,574 | €12,852 | -€15,722 | -55.0% |
| Other amounts receivable | 41 | €28,574 | €12,852 | -€15,722 | -55.0% |
| Cash at bank and in hand | 54/58 | €4,097 | €4,322 | +€225 | +5.5% |
| Deferred charges and accrued income | 490/1 | €1,720 | €1,144 | -€576 | -33.5% |
| Total equity and liabilities | 10/49 | €42,054 | €28,516 | -€13,538 | -32.2% |
| Equity | 10/15 | €21,624 | €19,764 | -€1,860 | -8.6% |
| Profit (loss) carried forward | 14 | €21,624 | €19,764 | -€1,860 | -8.6% |
| Amounts payable | 17/49 | €20,430 | €8,752 | -€11,678 | -57.2% |
| Amounts payable within one year | 42/48 | €20,430 | €8,752 | -€11,678 | -57.2% |
| Current portion of amounts payable after more than one year | 42 | €7,787 | - | -€7,787 | |
| Trade debts | 44 | €9,409 | €8,363 | -€1,046 | -11.1% |
| Suppliers | 440/4 | €9,409 | €8,363 | -€1,046 | -11.1% |
| Taxes, remuneration and social security | 45 | €3,234 | €344 | -€2,890 | -89.4% |
| Taxes | 450/3 | €1,003 | €344 | -€659 | -65.7% |
| Remuneration and social security | 454/9 | €2,231 | - | -€2,231 | |
| Other amounts payable | 47/48 | - | €45 | +€45 | |
| Remuneration, social security and pensions | 62 | €30,564 | €16,611 | -€13,953 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,251 | €3,146 | +€895 | +39.8% |
| Other operating charges | 640/8 | €494 | €505 | +€11 | +2.2% |
| Gross operating margin | 9900 | €32,330 | €21,050 | -€11,280 | -34.9% |
| Operating profit (loss) | 9901 | -€979 | €788 | +€1,767 | |
| Financial charges | 65/66B | €2,939 | €2,648 | -€291 | -9.9% |
| Recurring financial charges | 65 | €2,939 | €2,648 | -€291 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,918 | -€1,860 | +€2,058 | +52.5% |
| Profit (loss) for the period | 9904 | -€3,918 | -€1,860 | +€2,058 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,918 | -€1,860 | +€2,058 | +52.5% |
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 22 October 2026 via checked.be.