SOYEZ CHRISTOPHE: 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.
SOYEZ CHRISTOPHE
Largest movements
- Tangible fixed assets +€45,942
up €45,942 (+69.5%), from €66,110 to €112,051
of which Furniture and vehicles: +€38,942
- Cash +€12,604
up €12,604 (+62.9%), from €20,026 to €32,630
mainly Net result for the year (+€36,493) and Debts after one year (+€30,348)
- Receivables within one year +€4,437
up €4,437 (+36.6%), from €12,109 to €16,546
- Debts after one year +€30,348
up €30,348 (+180%), from €16,828 to €47,176
- Reserves +€10,306
up €10,306 (+19.1%), from €54,053 to €64,359
- Other debts +€9,993
up €9,993 (+106%), from €9,410 to €19,403
- Tax, wage and social debts +€9,069
up €9,069 (+302%), from €3,000 to €12,069
- Profit (loss) carried forward +€6,783
no longer reported in 2025 (was -€6,783)
- Gross operating margin +€52,797
up €52,797 (+171%), from €30,890 to €83,688
- Depreciation -€21,871
down €21,871 (-63.9%), from €34,254 to €12,383
- Taxes +€14,771
up €14,771 (+4,427%), from €334 to €15,104
- Other operating charges +€1,851
up €1,851 (+89.3%), from €2,072 to €3,922
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.
Derived cash bridge
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 | €98,445 | €161,243 | +€62,798 | +63.8% |
| Fixed assets | 21/28 | €66,110 | €112,051 | +€45,942 | +69.5% |
| Tangible fixed assets | 22/27 | €66,110 | €112,051 | +€45,942 | +69.5% |
| Plant, machinery and equipment | 23 | €5,247 | €13,378 | +€8,131 | +155% |
| Furniture and vehicles | 24 | €54,375 | €93,317 | +€38,942 | +71.6% |
| Other tangible fixed assets | 26 | €6,488 | €5,357 | -€1,131 | -17.4% |
| Current assets | 29/58 | €32,336 | €49,192 | +€16,856 | +52.1% |
| Amounts receivable within one year | 40/41 | €12,109 | €16,546 | +€4,437 | +36.6% |
| Other amounts receivable | 41 | €12,109 | €16,546 | +€4,437 | +36.6% |
| Cash at bank and in hand | 54/58 | €20,026 | €32,630 | +€12,604 | +62.9% |
| Deferred charges and accrued income | 490/1 | €200 | €16 | -€184 | -92.2% |
| Total equity and liabilities | 10/49 | €98,445 | €161,243 | +€62,798 | +63.8% |
| Equity | 10/15 | €53,519 | €70,609 | +€17,090 | +31.9% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €54,053 | €64,359 | +€10,306 | +19.1% |
| Distributable reserves | 133 | €54,053 | €64,359 | +€10,306 | +19.1% |
| Profit (loss) carried forward | 14 | -€6,783 | - | +€6,783 | |
| Amounts payable | 17/49 | €44,926 | €90,634 | +€45,708 | +102% |
| Amounts payable after more than one year | 17 | €16,828 | €47,176 | +€30,348 | +180% |
| Financial debts | 170/4 | €16,828 | €47,176 | +€30,348 | +180% |
| Amounts payable within one year | 42/48 | €28,098 | €43,458 | +€15,360 | +54.7% |
| Current portion of amounts payable after more than one year | 42 | €15,688 | €11,924 | -€3,764 | -24.0% |
| Trade debts | 44 | - | €62 | +€62 | |
| Suppliers | 440/4 | - | €62 | +€62 | |
| Taxes, remuneration and social security | 45 | €3,000 | €12,069 | +€9,069 | +302% |
| Taxes | 450/3 | €3,000 | €12,069 | +€9,069 | +302% |
| Other amounts payable | 47/48 | €9,410 | €19,403 | +€9,993 | +106% |
| Non-recurring operating income | 76A | - | €19,833 | +€19,833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,254 | €12,383 | -€21,871 | -63.9% |
| Other operating charges | 640/8 | €2,072 | €3,922 | +€1,851 | +89.3% |
| Non-recurring operating charges | 66A | - | €14,099 | +€14,099 | |
| Gross operating margin | 9900 | €30,890 | €83,688 | +€52,797 | +171% |
| Operating profit (loss) | 9901 | -€5,435 | €53,284 | +€58,719 | |
| Financial income | 75/76B | €472 | €585 | +€113 | +23.9% |
| Recurring financial income | 75 | €472 | €585 | +€113 | +23.9% |
| Financial charges | 65/66B | €1,487 | €2,272 | +€785 | +52.8% |
| Recurring financial charges | 65 | €1,487 | €2,272 | +€785 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,450 | €51,597 | +€58,047 | |
| Income taxes | 67/77 | €334 | €15,104 | +€14,771 | +4,427% |
| Profit (loss) for the period | 9904 | -€6,783 | €36,493 | +€43,276 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,783 | €36,493 | +€43,276 |
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 30 October 2026 via checked.be.