SOYUTLER: 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.
SOYUTLER
Largest movements
- Cash +€30,382
up €30,382 (+623.4%), from €4,874 to €35,255
mainly Receivables within one year (+€20,520) and Net result for the year (+€13,775)
- Deferred charges and accrued income +€29,893
new in 2025: €29,893
- Receivables within one year -€20,520
down €20,520 (-38.8%), from €52,941 to €32,421
of which Trade receivables: -€22,111
- Tangible fixed assets -€16,113
down €16,113 (-34.6%), from €46,533 to €30,421
- Profit (loss) carried forward +€13,775
up €13,775 (+31.2%), from €44,154 to €57,929
- Tax, wage and social debts +€5,243
up €5,243 (+23.7%), from €22,158 to €27,402
of which Taxes: +€6,070
- Trade debts +€4,338
up €4,338 (+26.3%), from €16,475 to €20,812
- Staff costs +€32,783
up €32,783 (+87.8%), from €37,327 to €70,109
- Gross operating margin +€20,962
up €20,962 (+23.9%), from €87,734 to €108,696
- Depreciation +€1,774
up €1,774 (+17.2%), from €10,340 to €12,114
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 | €104,398 | €128,040 | +€23,642 | +22.6% |
| Fixed assets | 21/28 | €46,583 | €30,471 | -€16,113 | -34.6% |
| Tangible fixed assets | 22/27 | €46,533 | €30,421 | -€16,113 | -34.6% |
| Furniture and vehicles | 24 | €46,533 | €30,421 | -€16,113 | -34.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €57,815 | €97,569 | +€39,755 | +68.8% |
| Amounts receivable within one year | 40/41 | €52,941 | €32,421 | -€20,520 | -38.8% |
| Trade receivables | 40 | €42,105 | €19,994 | -€22,111 | -52.5% |
| Other amounts receivable | 41 | €10,836 | €12,427 | +€1,591 | +14.7% |
| Cash at bank and in hand | 54/58 | €4,874 | €35,255 | +€30,382 | +623.4% |
| Deferred charges and accrued income | 490/1 | - | €29,893 | +€29,893 | |
| Total equity and liabilities | 10/49 | €104,398 | €128,040 | +€23,642 | +22.6% |
| Equity | 10/15 | €63,204 | €76,979 | +€13,775 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €451 | €451 | = | 0.0% |
| Non-distributable reserves | 130/1 | €451 | €451 | = | 0.0% |
| Reserves not available under the articles | 1311 | €451 | €451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,154 | €57,929 | +€13,775 | +31.2% |
| Amounts payable | 17/49 | €41,194 | €51,061 | +€9,867 | +24.0% |
| Amounts payable within one year | 42/48 | €41,194 | €51,061 | +€9,867 | +24.0% |
| Trade debts | 44 | €16,475 | €20,812 | +€4,338 | +26.3% |
| Suppliers | 440/4 | €16,475 | €20,812 | +€4,338 | +26.3% |
| Taxes, remuneration and social security | 45 | €22,158 | €27,402 | +€5,243 | +23.7% |
| Taxes | 450/3 | €16,462 | €22,533 | +€6,070 | +36.9% |
| Remuneration and social security | 454/9 | €5,696 | €4,869 | -€827 | -14.5% |
| Other amounts payable | 47/48 | €2,561 | €2,847 | +€286 | +11.2% |
| Remuneration, social security and pensions | 62 | €37,327 | €70,109 | +€32,783 | +87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,340 | €12,114 | +€1,774 | +17.2% |
| Other operating charges | 640/8 | €789 | €1,808 | +€1,019 | +129.1% |
| Gross operating margin | 9900 | €87,734 | €108,696 | +€20,962 | +23.9% |
| Operating profit (loss) | 9901 | €39,278 | €24,666 | -€14,613 | -37.2% |
| Financial income | 75/76B | - | €209 | +€209 | |
| Recurring financial income | 75 | - | €209 | +€209 | |
| Financial charges | 65/66B | €51 | €369 | +€318 | +623.9% |
| Recurring financial charges | 65 | €51 | €369 | +€318 | +623.9% |
| Profit (loss) for the period before taxes | 9903 | €39,227 | €24,505 | -€14,722 | -37.5% |
| Income taxes | 67/77 | €11,802 | €10,730 | -€1,072 | -9.1% |
| Profit (loss) for the period | 9904 | €27,425 | €13,775 | -€13,650 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,425 | €13,775 | -€13,650 | -49.8% |
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 10 October 2026 via checked.be.