SOYAPI: 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.
SOYAPI
Largest movements
- Receivables within one year -€3,284
down €3,284 (-70.4%), from €4,666 to €1,383
of which Other amounts receivable: -€1,676
- Tangible fixed assets -€2,863
down €2,863 (-46.2%), from €6,202 to €3,339
- Cash +€2,039
up €2,039 (+16553.3%), from €12 to €2,052
mainly Receivables within one year (+€3,284) and Depreciation (+€2,863)
- Profit (loss) carried forward -€2,662
down €2,662 (-11.6%), from -€22,962 to -€25,624
- Other debts -€2,049
down €2,049 (-25.4%), from €8,082 to €6,033
- Trade debts +€413
new in 2025: €413
- Tax, wage and social debts +€191
up €191 (+119.1%), from €160 to €351
- Gross operating margin -€780
down €780 (-45.6%), from €1,709 to €929
- Other operating charges +€248
new in 2025: €248
- Financial charges +€110
up €110 (+61.0%), from €180 to €289
- Depreciation -€90
down €90 (-3.0%), from €2,953 to €2,863
- Taxes +€20
up €20 (+11.8%), from €170 to €191
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 | €10,880 | €6,773 | -€4,107 | -37.7% |
| Fixed assets | 21/28 | €6,202 | €3,339 | -€2,863 | -46.2% |
| Tangible fixed assets | 22/27 | €6,202 | €3,339 | -€2,863 | -46.2% |
| Furniture and vehicles | 24 | €6,202 | €3,339 | -€2,863 | -46.2% |
| Current assets | 29/58 | €4,678 | €3,434 | -€1,244 | -26.6% |
| Amounts receivable within one year | 40/41 | €4,666 | €1,383 | -€3,284 | -70.4% |
| Trade receivables | 40 | €2,108 | €500 | -€1,608 | -76.3% |
| Other amounts receivable | 41 | €2,558 | €883 | -€1,676 | -65.5% |
| Cash at bank and in hand | 54/58 | €12 | €2,052 | +€2,039 | +16553.3% |
| Total equity and liabilities | 10/49 | €10,880 | €6,773 | -€4,107 | -37.7% |
| Equity | 10/15 | €2,638 | -€24 | -€2,662 | |
| Contributions | 10/11 | €10,600 | €10,600 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,962 | -€25,624 | -€2,662 | -11.6% |
| Amounts payable | 17/49 | €8,242 | €6,797 | -€1,446 | -17.5% |
| Amounts payable within one year | 42/48 | €8,242 | €6,797 | -€1,446 | -17.5% |
| Trade debts | 44 | - | €413 | +€413 | |
| Suppliers | 440/4 | - | €413 | +€413 | |
| Taxes, remuneration and social security | 45 | €160 | €351 | +€191 | +119.1% |
| Taxes | 450/3 | €160 | €351 | +€191 | +119.1% |
| Other amounts payable | 47/48 | €8,082 | €6,033 | -€2,049 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,953 | €2,863 | -€90 | -3.0% |
| Other operating charges | 640/8 | - | €248 | +€248 | |
| Gross operating margin | 9900 | €1,709 | €929 | -€780 | -45.6% |
| Operating profit (loss) | 9901 | -€1,243 | -€2,182 | -€938 | -75.5% |
| Financial charges | 65/66B | €180 | €289 | +€110 | +61.0% |
| Recurring financial charges | 65 | €180 | €289 | +€110 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,423 | -€2,471 | -€1,048 | -73.6% |
| Income taxes | 67/77 | €170 | €191 | +€20 | +11.8% |
| Profit (loss) for the period | 9904 | -€1,594 | -€2,662 | -€1,068 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,594 | -€2,662 | -€1,068 | -67.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.