SOUS-SOL: 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.
SOUS-SOL
Largest movements
- Receivables within one year +€12,553
up €12,553 (+537.2%), from €2,337 to €14,890
of which Trade receivables: +€13,475
- Other debts +€31,710
up €31,710 (+276.7%), from €11,461 to €43,171
- Profit (loss) carried forward -€20,381
down €20,381 (-89.9%), from -€22,670 to -€43,051
- Tax, wage and social debts +€826
new in 2025: €826
- Trade debts +€382
up €382 (+111.6%), from €342 to €724
- Gross operating margin -€13,596
down €13,596 (-250.8%), from -€5,420 to -€19,016
- Other operating charges +€954
up €954, from €0 to €954
- Financial charges -€310
down €310 (-41.9%), from €740 to €431
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,337 | €14,890 | +€12,553 | +537.2% |
| Current assets | 29/58 | €2,337 | €14,890 | +€12,553 | +537.2% |
| Amounts receivable within one year | 40/41 | €2,337 | €14,890 | +€12,553 | +537.2% |
| Trade receivables | 40 | €1,415 | €14,890 | +€13,475 | +952.4% |
| Other amounts receivable | 41 | €922 | €0 | -€922 | -100.0% |
| Total equity and liabilities | 10/49 | €2,337 | €14,890 | +€12,553 | +537.2% |
| Equity | 10/15 | -€14,610 | -€34,991 | -€20,381 | -139.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,670 | -€43,051 | -€20,381 | -89.9% |
| Amounts payable | 17/49 | €16,947 | €49,881 | +€32,934 | +194.3% |
| Amounts payable within one year | 42/48 | €16,947 | €49,881 | +€32,934 | +194.3% |
| Financial debts | 43 | €5,144 | €5,160 | +€16 | +0.3% |
| Credit institutions | 430/8 | €5,144 | €5,160 | +€16 | +0.3% |
| Trade debts | 44 | €342 | €724 | +€382 | +111.6% |
| Suppliers | 440/4 | €342 | €724 | +€382 | +111.6% |
| Taxes, remuneration and social security | 45 | - | €826 | +€826 | |
| Taxes | 450/3 | - | €826 | +€826 | |
| Other amounts payable | 47/48 | €11,461 | €43,171 | +€31,710 | +276.7% |
| Other operating charges | 640/8 | €0 | €954 | +€954 | |
| Gross operating margin | 9900 | -€5,420 | -€19,016 | -€13,596 | -250.8% |
| Operating profit (loss) | 9901 | -€5,420 | -€19,970 | -€14,550 | -268.4% |
| Financial income | 75/76B | €0 | €20 | +€20 | |
| Recurring financial income | 75 | €0 | €20 | +€20 | |
| Financial charges | 65/66B | €740 | €431 | -€310 | -41.9% |
| Recurring financial charges | 65 | €740 | €431 | -€310 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,161 | -€20,381 | -€14,220 | -230.8% |
| Profit (loss) for the period | 9904 | -€6,161 | -€20,381 | -€14,220 | -230.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,161 | -€20,381 | -€14,220 | -230.8% |
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 2 October 2026 via checked.be.