SOVA-CONSULT: 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.
SOVA-CONSULT
Largest movements
- Receivables within one year +€131,157
up €131,157 (+26.3%), from €499,176 to €630,333
of which Trade receivables: +€131,147
- Reserves +€756,895
up €756,895 (+1617.0%), from €46,809 to €803,703
of which Distributable reserves: +€639,015
- Contributions -€500,000
down €500,000 (-6.1%), from €8.2m to €7.7m
- Profit (loss) carried forward -€205,206
no longer reported in 2025 (was €205,206)
- Other debts +€197,641
up €197,641 (+319.1%), from €61,941 to €259,582
- Trade debts -€92,636
down €92,636 (-87.6%), from €105,731 to €13,095
- Financial income +€350,001
new in 2025: €350,001
- Staff costs -€202,799
down €202,799 (-39.9%), from €508,174 to €305,375
- Taxes +€91,120
up €91,120 (+1695.3%), from €5,375 to €96,495
- Goods and materials -€45,650
no longer reported in 2025 (was €45,650)
- Turnover -€30,781
down €30,781 (-4.1%), from €753,853 to €723,072
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 | €8,699,820 | €8,827,028 | +€127,208 | +1.5% |
| Fixed assets | 21/28 | €8,178,344 | €8,178,344 | = | 0.0% |
| Financial fixed assets | 28 | €8,178,344 | €8,178,344 | = | 0.0% |
| Affiliated companies | 280/1 | €8,178,344 | €8,178,344 | = | 0.0% |
| Participating interests | 280 | €8,178,344 | €8,178,344 | = | 0.0% |
| Current assets | 29/58 | €521,476 | €648,684 | +€127,208 | +24.4% |
| Amounts receivable within one year | 40/41 | €499,176 | €630,333 | +€131,157 | +26.3% |
| Trade receivables | 40 | €499,176 | €630,323 | +€131,147 | +26.3% |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €20,378 | €13,558 | -€6,819 | -33.5% |
| Deferred charges and accrued income | 490/1 | €1,922 | €4,792 | +€2,870 | +149.3% |
| Total equity and liabilities | 10/49 | €8,699,820 | €8,827,028 | +€127,208 | +1.5% |
| Equity | 10/15 | €8,461,699 | €8,513,387 | +€51,689 | +0.6% |
| Contributions | 10/11 | €8,209,684 | €7,709,684 | -€500,000 | -6.1% |
| Reserves | 13 | €46,809 | €803,703 | +€756,895 | +1617.0% |
| Non-distributable reserves | 130/1 | €46,809 | €46,809 | = | 0.0% |
| Reserves not available under the articles | 1311 | €46,809 | €46,809 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €117,880 | +€117,880 | |
| Distributable reserves | 133 | - | €639,015 | +€639,015 | |
| Profit (loss) carried forward | 14 | €205,206 | - | -€205,206 | |
| Amounts payable | 17/49 | €238,121 | €313,640 | +€75,519 | +31.7% |
| Amounts payable within one year | 42/48 | €206,300 | €313,640 | +€107,340 | +52.0% |
| Trade debts | 44 | €105,731 | €13,095 | -€92,636 | -87.6% |
| Suppliers | 440/4 | €105,731 | €13,095 | -€92,636 | -87.6% |
| Taxes, remuneration and social security | 45 | €38,629 | €40,963 | +€2,335 | +6.0% |
| Taxes | 450/3 | €4,821 | €6,827 | +€2,006 | +41.6% |
| Remuneration and social security | 454/9 | €33,808 | €34,136 | +€328 | +1.0% |
| Other amounts payable | 47/48 | €61,941 | €259,582 | +€197,641 | +319.1% |
| Accrued charges and deferred income | 492/3 | €31,821 | - | -€31,821 | |
| Operating income | 70/76A | €753,853 | €723,816 | -€30,037 | -4.0% |
| Turnover | 70 | €753,853 | €723,072 | -€30,781 | -4.1% |
| Other operating income | 74 | - | €744 | +€744 | |
| Operating charges | 60/66A | €691,715 | €416,307 | -€275,408 | -39.8% |
| Goods for resale, raw materials and consumables | 60 | €45,650 | - | -€45,650 | |
| Purchases | 600/8 | €45,650 | - | -€45,650 | |
| Services and other goods | 61 | €133,225 | €110,427 | -€22,797 | -17.1% |
| Remuneration, social security and pensions | 62 | €508,174 | €305,375 | -€202,799 | -39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,184 | - | -€4,184 | |
| Other operating charges | 640/8 | €482 | €505 | +€22 | +4.6% |
| Operating profit (loss) | 9901 | €62,138 | €307,509 | +€245,371 | +394.9% |
| Financial income | 75/76B | - | €350,001 | +€350,001 | |
| Recurring financial income | 75 | - | €350,001 | +€350,001 | |
| Income from financial fixed assets | 750 | - | €350,001 | +€350,001 | |
| Financial charges | 65/66B | €3,735 | €9,325 | +€5,590 | +149.7% |
| Recurring financial charges | 65 | €3,735 | €9,325 | +€5,590 | +149.7% |
| Debt charges | 650 | €3,735 | €9,325 | +€5,590 | +149.7% |
| Profit (loss) for the period before taxes | 9903 | €58,403 | €648,184 | +€589,781 | +1009.8% |
| Income taxes | 67/77 | €5,375 | €96,495 | +€91,120 | +1695.3% |
| Taxes | 670/3 | €5,375 | €96,495 | +€91,120 | +1695.3% |
| Profit (loss) for the period | 9904 | €53,028 | €551,689 | +€498,661 | +940.4% |
| Transfer to tax-exempt reserves | 689 | - | €117,880 | +€117,880 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,028 | €433,809 | +€380,781 | +718.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.