SOURAYA: 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.
SOURAYA
Largest movements
- Tangible fixed assets +€21,620
new in 2025: €21,620
- Cash +€12,098
up €12,098 (+24.0%), from €50,376 to €62,473
mainly Debts after one year (+€18,990) and Stocks and contracts (+€8,598)
- Stocks and contracts -€8,598
down €8,598 (-72.6%), from €11,851 to €3,253
- Receivables within one year -€1,879
down €1,879 (-38.6%), from €4,868 to €2,988
- Debts after one year +€18,990
new in 2025: €18,990
- Tax, wage and social debts +€1,750
new in 2025: €1,750
- Profit (loss) carried forward +€1,669
up €1,669 (+2.7%), from €62,198 to €63,868
- Turnover +€4,528
up €4,528 (+2.9%), from €155,850 to €160,378
- Gross operating margin +€3,513
up €3,513 (+89.9%), from €3,907 to €7,420
- Other operating charges +€2,208
new in 2025: €2,208
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 | €69,594 | €92,835 | +€23,240 | +33.4% |
| Fixed assets | 21/28 | €2,500 | €24,120 | +€21,620 | +865% |
| Tangible fixed assets | 22/27 | - | €21,620 | +€21,620 | |
| Furniture and vehicles | 24 | - | €21,620 | +€21,620 | |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €67,094 | €68,715 | +€1,620 | +2.4% |
| Stocks and contracts in progress | 3 | €11,851 | €3,253 | -€8,598 | -72.6% |
| Stocks | 30/36 | €11,851 | €3,253 | -€8,598 | -72.6% |
| Amounts receivable within one year | 40/41 | €4,868 | €2,988 | -€1,879 | -38.6% |
| Other amounts receivable | 41 | €4,868 | €2,988 | -€1,879 | -38.6% |
| Cash at bank and in hand | 54/58 | €50,376 | €62,473 | +€12,098 | +24.0% |
| Total equity and liabilities | 10/49 | €69,594 | €92,835 | +€23,240 | +33.4% |
| Equity | 10/15 | €69,212 | €70,882 | +€1,669 | +2.4% |
| Contributions | 10/11 | €6,886 | €6,886 | = | 0.0% |
| Reserves | 13 | €128 | €128 | = | 0.0% |
| Non-distributable reserves | 130/1 | €128 | €128 | = | 0.0% |
| Reserves not available under the articles | 1311 | €128 | €128 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,198 | €63,868 | +€1,669 | +2.7% |
| Amounts payable | 17/49 | €382 | €21,953 | +€21,571 | +5,643% |
| Amounts payable after more than one year | 17 | - | €18,990 | +€18,990 | |
| Financial debts | 170/4 | - | €18,990 | +€18,990 | |
| Amounts payable within one year | 42/48 | €382 | €2,963 | +€2,581 | +675% |
| Trade debts | 44 | €382 | €1,213 | +€831 | +217% |
| Suppliers | 440/4 | €382 | €1,213 | +€831 | +217% |
| Taxes, remuneration and social security | 45 | - | €1,750 | +€1,750 | |
| Taxes | 450/3 | - | €1,750 | +€1,750 | |
| Turnover | 70 | €155,850 | €160,378 | +€4,528 | +2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €151,943 | €153,155 | +€1,212 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €288 | +€288 | |
| Other operating charges | 640/8 | - | €2,208 | +€2,208 | |
| Gross operating margin | 9900 | €3,907 | €7,420 | +€3,513 | +89.9% |
| Operating profit (loss) | 9901 | €3,907 | €4,924 | +€1,017 | +26.0% |
| Financial charges | 65/66B | €80 | €40 | -€39 | -49.2% |
| Recurring financial charges | 65 | €80 | €40 | -€39 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | €3,827 | €4,883 | +€1,056 | +27.6% |
| Income taxes | 67/77 | €3,324 | €3,214 | -€110 | -3.3% |
| Profit (loss) for the period | 9904 | €503 | €1,669 | +€1,166 | +232% |
| Profit (loss) for the period to be appropriated | 9905 | €503 | €1,669 | +€1,166 | +232% |
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 28 October 2026 via checked.be.