SOYIN: 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.
SOYIN
Largest movements
- Cash +€77,171
up €77,171 (+1,492%), from €5,172 to €82,344
mainly Net result for the year (+€69,817) and Tax, wage and social debts (+€13,132)
- Receivables within one year +€4,548
up €4,548 (+56.8%), from €8,000 to €12,548
- Tangible fixed assets -€1,575
down €1,575 (-3.5%), from €44,948 to €43,373
- Profit (loss) carried forward +€60,965
no longer reported in 2025 (was -€60,965)
- Tax, wage and social debts +€13,132
up €13,132 (+2,246%), from €585 to €13,717
- Reserves +€8,851
up €8,851 (+1,725%), from €513 to €9,364
of which Distributable reserves: +€8,851
- Other debts -€2,400
down €2,400 (-9.9%), from €24,205 to €21,805
- Gross operating margin -€54,673
down €54,673 (-41.1%), from €133,143 to €78,470
- Taxes +€4,946
up €4,946 (+3,505%), from €141 to €5,087
- Depreciation +€1,523
up €1,523 (+2,950%), from €52 to €1,575
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 | €59,018 | €139,162 | +€80,144 | +136% |
| Fixed assets | 21/28 | €45,578 | €44,003 | -€1,575 | -3.5% |
| Tangible fixed assets | 22/27 | €44,948 | €43,373 | -€1,575 | -3.5% |
| Land and buildings | 22 | €44,948 | €43,373 | -€1,575 | -3.5% |
| Financial fixed assets | 28 | €630 | €630 | = | 0.0% |
| Current assets | 29/58 | €13,439 | €95,159 | +€81,719 | +608% |
| Amounts receivable within one year | 40/41 | €8,000 | €12,548 | +€4,548 | +56.8% |
| Trade receivables | 40 | €8,000 | €12,548 | +€4,548 | +56.8% |
| Cash at bank and in hand | 54/58 | €5,172 | €82,344 | +€77,171 | +1,492% |
| Deferred charges and accrued income | 490/1 | €267 | €268 | +€0 | +0.1% |
| Total equity and liabilities | 10/49 | €59,018 | €139,162 | +€80,144 | +136% |
| Equity | 10/15 | €33,548 | €103,364 | +€69,817 | +208% |
| Contributions | 10/11 | €94,000 | €94,000 | = | 0.0% |
| Reserves | 13 | €513 | €9,364 | +€8,851 | +1,725% |
| Non-distributable reserves | 130/1 | €513 | €513 | = | 0.0% |
| Reserves not available under the articles | 1311 | €513 | €513 | = | 0.0% |
| Distributable reserves | 133 | - | €8,851 | +€8,851 | |
| Profit (loss) carried forward | 14 | -€60,965 | - | +€60,965 | |
| Amounts payable | 17/49 | €25,470 | €35,798 | +€10,328 | +40.5% |
| Amounts payable within one year | 42/48 | €25,470 | €35,798 | +€10,328 | +40.5% |
| Current portion of amounts payable after more than one year | 42 | €170 | €170 | = | 0.0% |
| Trade debts | 44 | €510 | €106 | -€404 | -79.2% |
| Suppliers | 440/4 | €510 | €106 | -€404 | -79.2% |
| Taxes, remuneration and social security | 45 | €585 | €13,717 | +€13,132 | +2,246% |
| Taxes | 450/3 | €585 | €13,717 | +€13,132 | +2,246% |
| Other amounts payable | 47/48 | €24,205 | €21,805 | -€2,400 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52 | €1,575 | +€1,523 | +2,950% |
| Other operating charges | 640/8 | €528 | €608 | +€80 | +15.2% |
| Gross operating margin | 9900 | €133,143 | €78,470 | -€54,673 | -41.1% |
| Operating profit (loss) | 9901 | €132,563 | €76,287 | -€56,276 | -42.5% |
| Financial income | 75/76B | - | €167 | +€167 | |
| Recurring financial income | 75 | - | €167 | +€167 | |
| Financial charges | 65/66B | €1,947 | €1,550 | -€398 | -20.4% |
| Recurring financial charges | 65 | €1,947 | €1,550 | -€398 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €130,616 | €74,904 | -€55,712 | -42.7% |
| Income taxes | 67/77 | €141 | €5,087 | +€4,946 | +3,505% |
| Profit (loss) for the period | 9904 | €130,475 | €69,817 | -€60,658 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €130,475 | €69,817 | -€60,658 | -46.5% |
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 24 October 2026 via checked.be.