SOWIESO: 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.
SOWIESO
Largest movements
- Receivables within one year +€26,093
up €26,093 (+92.1%), from €28,326 to €54,420
of which Trade receivables: +€29,744
- Receivables after one year -€19,900
down €19,900 (-12.4%), from €160,000 to €140,100
- Profit (loss) carried forward +€14,190
up €14,190 (+194.0%), from €7,313 to €21,503
- Tax, wage and social debts -€8,457
down €8,457 (-35.7%), from €23,665 to €15,209
- Financial income -€3,926
down €3,926 (-31.8%), from €12,364 to €8,438
- Taxes -€3,190
down €3,190 (-68.6%), from €4,651 to €1,461
- Other operating charges +€2,788
up €2,788 (+148.1%), from €1,883 to €4,671
- Gross operating margin -€2,582
down €2,582 (-10.7%), from €24,176 to €21,595
- Financial charges +€2,029
up €2,029 (+27.7%), from €7,333 to €9,362
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 | €190,081 | €194,704 | +€4,623 | +2.4% |
| Fixed assets | 21/28 | €349 | - | -€349 | |
| Tangible fixed assets | 22/27 | €349 | - | -€349 | |
| Furniture and vehicles | 24 | €349 | - | -€349 | |
| Current assets | 29/58 | €189,732 | €194,704 | +€4,972 | +2.6% |
| Amounts receivable after more than one year | 29 | €160,000 | €140,100 | -€19,900 | -12.4% |
| Other amounts receivable | 291 | €160,000 | €140,100 | -€19,900 | -12.4% |
| Amounts receivable within one year | 40/41 | €28,326 | €54,420 | +€26,093 | +92.1% |
| Trade receivables | 40 | €24,675 | €54,420 | +€29,744 | +120.5% |
| Other amounts receivable | 41 | €3,651 | - | -€3,651 | |
| Cash at bank and in hand | 54/58 | €1,405 | €184 | -€1,222 | -86.9% |
| Total equity and liabilities | 10/49 | €190,081 | €194,704 | +€4,623 | +2.4% |
| Equity | 10/15 | €10,313 | €24,503 | +€14,190 | +137.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,313 | €21,503 | +€14,190 | +194.0% |
| Amounts payable | 17/49 | €179,768 | €170,201 | -€9,567 | -5.3% |
| Amounts payable within one year | 42/48 | €179,768 | €170,201 | -€9,567 | -5.3% |
| Trade debts | 44 | €2,478 | €754 | -€1,723 | -69.6% |
| Suppliers | 440/4 | €2,478 | €754 | -€1,723 | -69.6% |
| Taxes, remuneration and social security | 45 | €23,665 | €15,209 | -€8,457 | -35.7% |
| Taxes | 450/3 | €23,665 | €15,209 | -€8,457 | -35.7% |
| Other amounts payable | 47/48 | €153,624 | €154,238 | +€614 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €554 | €349 | -€205 | -37.0% |
| Other operating charges | 640/8 | €1,883 | €4,671 | +€2,788 | +148.1% |
| Gross operating margin | 9900 | €24,176 | €21,595 | -€2,582 | -10.7% |
| Operating profit (loss) | 9901 | €21,740 | €16,575 | -€5,165 | -23.8% |
| Financial income | 75/76B | €12,364 | €8,438 | -€3,926 | -31.8% |
| Recurring financial income | 75 | €12,364 | €8,438 | -€3,926 | -31.8% |
| Financial charges | 65/66B | €7,333 | €9,362 | +€2,029 | +27.7% |
| Recurring financial charges | 65 | €7,333 | €9,362 | +€2,029 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €26,771 | €15,651 | -€11,121 | -41.5% |
| Income taxes | 67/77 | €4,651 | €1,461 | -€3,190 | -68.6% |
| Profit (loss) for the period | 9904 | €22,120 | €14,190 | -€7,930 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,120 | €14,190 | -€7,930 | -35.9% |
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 10 October 2026 via checked.be.