SOURIS !: 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.
SOURIS !
Largest movements
- Tangible fixed assets +€593,399
up €593,399 (+57.1%), from €1.0m to €1.6m
of which Land and buildings: +€405,319
- Cash -€123,078
down €123,078 (-22.8%), from €540,063 to €416,985
mainly Investment in fixed assets (net) (-€726,084) and Contributions, distributions and other (-€189,393)
- Stocks and contracts +€56,508
up €56,508 (+72.9%), from €77,530 to €134,038
- Other debts +€207,143
up €207,143 (+134.5%), from €154,064 to €361,207
- Debts after one year +€172,824
up €172,824 (+22.3%), from €774,155 to €946,979
- Reserves +€128,766
up €128,766 (+28.4%), from €453,800 to €582,566
- Current portion of long-term debt +€25,226
up €25,226 (+28.3%), from €89,117 to €114,343
- Trade debts +€23,991
up €23,991 (+57.0%), from €42,122 to €66,113
- Gross operating margin +€237,689
up €237,689 (+29.1%), from €816,309 to €1.1m
- Staff costs +€77,435
up €77,435 (+20.6%), from €376,515 to €453,950
- Depreciation +€33,134
up €33,134 (+33.1%), from €100,248 to €133,382
- Taxes +€13,393
up €13,393 (+13.1%), from €102,052 to €115,445
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 | €1,753,390 | €2,286,713 | +€533,324 | +30.4% |
| Fixed assets | 21/28 | €1,042,684 | €1,635,386 | +€592,702 | +56.8% |
| Intangible fixed assets | 21 | €2,761 | €1,664 | -€1,097 | -39.7% |
| Tangible fixed assets | 22/27 | €1,039,508 | €1,632,907 | +€593,399 | +57.1% |
| Land and buildings | 22 | €962,911 | €1,368,230 | +€405,319 | +42.1% |
| Plant, machinery and equipment | 23 | €66,302 | €53,909 | -€12,393 | -18.7% |
| Furniture and vehicles | 24 | €10,295 | €210,768 | +€200,473 | +1947.2% |
| Financial fixed assets | 28 | €415 | €815 | +€400 | +96.4% |
| Current assets | 29/58 | €710,705 | €651,327 | -€59,378 | -8.4% |
| Stocks and contracts in progress | 3 | €77,530 | €134,038 | +€56,508 | +72.9% |
| Stocks | 30/36 | €77,530 | €134,038 | +€56,508 | +72.9% |
| Amounts receivable within one year | 40/41 | €92,259 | €93,678 | +€1,419 | +1.5% |
| Trade receivables | 40 | €73,339 | €93,678 | +€20,339 | +27.7% |
| Other amounts receivable | 41 | €18,920 | €0 | -€18,920 | -100.0% |
| Cash at bank and in hand | 54/58 | €540,063 | €416,985 | -€123,078 | -22.8% |
| Deferred charges and accrued income | 490/1 | €853 | €6,626 | +€5,773 | +676.8% |
| Total equity and liabilities | 10/49 | €1,753,390 | €2,286,713 | +€533,324 | +30.4% |
| Equity | 10/15 | €574,514 | €703,280 | +€128,766 | +22.4% |
| Contributions | 10/11 | €101,227 | €101,227 | = | 0.0% |
| Reserves | 13 | €453,800 | €582,566 | +€128,766 | +28.4% |
| Distributable reserves | 133 | €453,800 | €582,566 | +€128,766 | +28.4% |
| Profit (loss) carried forward | 14 | €19,487 | €19,487 | = | 0.0% |
| Amounts payable | 17/49 | €1,178,876 | €1,583,433 | +€404,558 | +34.3% |
| Amounts payable after more than one year | 17 | €774,155 | €946,979 | +€172,824 | +22.3% |
| Financial debts | 170/4 | €774,155 | €946,979 | +€172,824 | +22.3% |
| Amounts payable within one year | 42/48 | €396,278 | €627,093 | +€230,815 | +58.2% |
| Current portion of amounts payable after more than one year | 42 | €89,117 | €114,343 | +€25,226 | +28.3% |
| Financial debts | 43 | €14,750 | €0 | -€14,750 | -100.0% |
| Credit institutions | 430/8 | €14,750 | €0 | -€14,750 | -100.0% |
| Trade debts | 44 | €42,122 | €66,113 | +€23,991 | +57.0% |
| Suppliers | 440/4 | €42,122 | €66,113 | +€23,991 | +57.0% |
| Taxes, remuneration and social security | 45 | €96,226 | €85,430 | -€10,796 | -11.2% |
| Taxes | 450/3 | €28,882 | €31,428 | +€2,546 | +8.8% |
| Remuneration and social security | 454/9 | €67,343 | €54,001 | -€13,342 | -19.8% |
| Other amounts payable | 47/48 | €154,064 | €361,207 | +€207,143 | +134.5% |
| Accrued charges and deferred income | 492/3 | €8,443 | €9,362 | +€919 | +10.9% |
| Remuneration, social security and pensions | 62 | €376,515 | €453,950 | +€77,435 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,248 | €133,382 | +€33,134 | +33.1% |
| Other operating charges | 640/8 | €628 | €642 | +€14 | +2.3% |
| Non-recurring operating charges | 66A | - | €1,367 | +€1,367 | |
| Gross operating margin | 9900 | €816,309 | €1,053,998 | +€237,689 | +29.1% |
| Operating profit (loss) | 9901 | €338,918 | €464,656 | +€125,738 | +37.1% |
| Financial income | 75/76B | €1,765 | €785 | -€981 | -55.5% |
| Recurring financial income | 75 | €1,765 | €785 | -€981 | -55.5% |
| Financial charges | 65/66B | €28,911 | €31,836 | +€2,925 | +10.1% |
| Recurring financial charges | 65 | €28,911 | €31,836 | +€2,925 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €311,772 | €433,604 | +€121,833 | +39.1% |
| Income taxes | 67/77 | €102,052 | €115,445 | +€13,393 | +13.1% |
| Profit (loss) for the period | 9904 | €209,720 | €318,159 | +€108,440 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €209,720 | €318,159 | +€108,440 | +51.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.