SPRL SOAYED: what changed
Two fiscal 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.
SPRL SOAYED
Largest movements
- Cash +€5,788
up €5,788 (+11.7%), from €49,478 to €55,265
mainly Net result for the year (+€5,960) and Tax, wage and social debts (+€2,760)
- Tangible fixed assets -€1,229
down €1,229 (-27.7%), from €4,445 to €3,216
of which Furniture and vehicles: -€939
- Receivables within one year +€996
up €996 (+4.1%), from €24,554 to €25,551
of which Trade receivables: +€1,066
- Reserves +€5,101
up €5,101 (+50.3%), from €10,132 to €15,233
of which Distributable reserves: +€5,101
- Tax, wage and social debts +€2,760
up €2,760 (+49.8%), from €5,542 to €8,303
- Other debts -€1,997
down €1,997 (-76.9%), from €2,598 to €601
- Gross operating margin -€4,052
down €4,052 (-30.6%), from €13,254 to €9,203
- Financial income +€1,997
new in 2025: €1,997
of which Financial income: +€1,997
- Other operating charges -€1,532
down €1,532 (-88.7%), from €1,728 to €196
- Taxes +€1,478
up €1,478 (+68.1%), from €2,171 to €3,650
- Financial charges -€687
down €687 (-80.6%), from €852 to €165
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 | €78,877 | €84,431 | +€5,555 | +7.0% |
| Fixed assets | 21/28 | €4,845 | €3,616 | -€1,229 | -25.4% |
| Tangible fixed assets | 22/27 | €4,445 | €3,216 | -€1,229 | -27.7% |
| Plant, machinery and equipment | 23 | €290 | - | -€290 | |
| Furniture and vehicles | 24 | €4,155 | €3,216 | -€939 | -22.6% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €74,032 | €80,816 | +€6,784 | +9.2% |
| Amounts receivable within one year | 40/41 | €24,554 | €25,551 | +€996 | +4.1% |
| Trade receivables | 40 | €591 | €1,657 | +€1,066 | +180.2% |
| Other amounts receivable | 41 | €23,963 | €23,893 | -€70 | -0.3% |
| Cash at bank and in hand | 54/58 | €49,478 | €55,265 | +€5,788 | +11.7% |
| Total equity and liabilities | 10/49 | €78,877 | €84,431 | +€5,555 | +7.0% |
| Equity | 10/15 | €69,919 | €75,020 | +€5,101 | +7.3% |
| Contributions | 10/11 | €13,700 | €13,700 | = | 0.0% |
| Reserves | 13 | €10,132 | €15,233 | +€5,101 | +50.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,272 | €13,373 | +€5,101 | +61.7% |
| Profit (loss) carried forward | 14 | €46,086 | €46,086 | = | 0.0% |
| Amounts payable | 17/49 | €8,958 | €9,412 | +€454 | +5.1% |
| Amounts payable within one year | 42/48 | €8,958 | €9,412 | +€454 | +5.1% |
| Trade debts | 44 | €817 | €508 | -€309 | -37.8% |
| Suppliers | 440/4 | €817 | €508 | -€309 | -37.8% |
| Taxes, remuneration and social security | 45 | €5,542 | €8,303 | +€2,760 | +49.8% |
| Taxes | 450/3 | €5,542 | €8,303 | +€2,760 | +49.8% |
| Other amounts payable | 47/48 | €2,598 | €601 | -€1,997 | -76.9% |
| Non-recurring operating income | 76A | €7,233 | - | -€7,233 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €1,229 | +€301 | +32.4% |
| Other operating charges | 640/8 | €1,728 | €196 | -€1,532 | -88.7% |
| Gross operating margin | 9900 | €13,254 | €9,203 | -€4,052 | -30.6% |
| Operating profit (loss) | 9901 | €10,598 | €7,777 | -€2,821 | -26.6% |
| Financial income | 75/76B | - | €1,997 | +€1,997 | |
| Recurring financial income | 75 | - | €1,997 | +€1,997 | |
| Non-recurring financial income | 76B | - | €1,997 | +€1,997 | |
| Financial charges | 65/66B | €852 | €165 | -€687 | -80.6% |
| Recurring financial charges | 65 | €852 | €165 | -€687 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €9,746 | €9,610 | -€137 | -1.4% |
| Income taxes | 67/77 | €2,171 | €3,650 | +€1,478 | +68.1% |
| Profit (loss) for the period | 9904 | €7,575 | €5,960 | -€1,615 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,575 | €5,960 | -€1,615 | -21.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.