SOURIS: 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.
SOURIS
Largest movements
- Tangible fixed assets -€36,735
down €36,735 (-12.9%), from €283,980 to €247,245
of which Land and buildings: -€30,231
- Cash +€18,524
up €18,524 (+161.4%), from €11,476 to €30,000
mainly Depreciation (+€36,735) and Net result for the year (+€16,994)
- Debts after one year -€24,023
no longer reported in 2025 (was €24,023)
- Current portion of long-term debt -€17,211
down €17,211 (-38.3%), from €44,905 to €27,694
- Profit (loss) carried forward +€11,000
up €11,000 (+7.2%), from €152,070 to €163,070
- Tax, wage and social debts +€6,495
up €6,495 (+72.8%), from €8,923 to €15,418
- Trade debts +€3,958
up €3,958 (+424.9%), from €931 to €4,889
- Gross operating margin -€12,039
down €12,039 (-13.3%), from €90,624 to €78,585
- Financial charges -€2,073
down €2,073 (-56.1%), from €3,695 to €1,622
- Other operating charges +€1,428
up €1,428 (+9.5%), from €15,026 to €16,454
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 | €381,500 | €363,749 | -€17,751 | -4.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €285,733 | €248,998 | -€36,735 | -12.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €283,980 | €247,245 | -€36,735 | -12.9% |
| Land and buildings | 22 | €271,697 | €241,466 | -€30,231 | -11.1% |
| Plant, machinery and equipment | 23 | €8,082 | €3,681 | -€4,402 | -54.5% |
| Furniture and vehicles | 24 | €4,201 | €2,098 | -€2,103 | -50.1% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,754 | €1,754 | = | 0.0% |
| Current assets | 29/58 | €95,766 | €114,751 | +€18,984 | +19.8% |
| Amounts receivable within one year | 40/41 | €729 | €2,304 | +€1,575 | +215.9% |
| Trade receivables | 40 | €569 | €2,304 | +€1,735 | +305.0% |
| Other amounts receivable | 41 | €160 | - | -€160 | |
| Current investments | 50/53 | €82,446 | €82,446 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,476 | €30,000 | +€18,524 | +161.4% |
| Deferred charges and accrued income | 490/1 | €1,115 | - | -€1,115 | |
| Total equity and liabilities | 10/49 | €381,500 | €363,749 | -€17,751 | -4.7% |
| Equity | 10/15 | €302,717 | €313,717 | +€11,000 | +3.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €88,646 | €88,646 | = | 0.0% |
| Non-distributable reserves | 130/1 | €88,646 | €88,646 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Own shares acquired | 1312 | €82,446 | €82,446 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,070 | €163,070 | +€11,000 | +7.2% |
| Amounts payable | 17/49 | €78,783 | €50,032 | -€28,751 | -36.5% |
| Amounts payable after more than one year | 17 | €24,023 | - | -€24,023 | |
| Financial debts | 170/4 | €24,023 | - | -€24,023 | |
| Amounts payable within one year | 42/48 | €54,760 | €48,008 | -€6,751 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €44,905 | €27,694 | -€17,211 | -38.3% |
| Trade debts | 44 | €931 | €4,889 | +€3,958 | +424.9% |
| Suppliers | 440/4 | €931 | €4,889 | +€3,958 | +424.9% |
| Taxes, remuneration and social security | 45 | €8,923 | €15,418 | +€6,495 | +72.8% |
| Taxes | 450/3 | €8,923 | €15,418 | +€6,495 | +72.8% |
| Other amounts payable | 47/48 | - | €7 | +€7 | |
| Accrued charges and deferred income | 492/3 | - | €2,024 | +€2,024 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,465 | €36,735 | -€730 | -1.9% |
| Other operating charges | 640/8 | €15,026 | €16,454 | +€1,428 | +9.5% |
| Gross operating margin | 9900 | €90,624 | €78,585 | -€12,039 | -13.3% |
| Operating profit (loss) | 9901 | €38,133 | €25,396 | -€12,738 | -33.4% |
| Financial income | 75/76B | €0 | €142 | +€142 | +1417800.0% |
| Recurring financial income | 75 | €0 | €142 | +€142 | +1417800.0% |
| Financial charges | 65/66B | €3,695 | €1,622 | -€2,073 | -56.1% |
| Recurring financial charges | 65 | €3,695 | €1,622 | -€2,073 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €34,438 | €23,915 | -€10,523 | -30.6% |
| Income taxes | 67/77 | €7,798 | €6,922 | -€877 | -11.2% |
| Profit (loss) for the period | 9904 | €26,640 | €16,994 | -€9,646 | -36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,640 | €16,994 | -€9,646 | -36.2% |
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 7 October 2026 via checked.be.