SYLVIE SOINS: 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.
SYLVIE SOINS
Largest movements
- Deferred charges and accrued income -€5,746
down €5,746 (-32.9%), from €17,457 to €11,711
- Cash +€2,459
up €2,459 (+174%), from €1,413 to €3,872
mainly Deferred charges and accrued income (+€5,746) and Trade debts (+€1,445)
- Profit (loss) carried forward -€4,380
down €4,380 (-6.7%), from €65,345 to €60,965
- Trade debts +€1,445
up €1,445 (+80.5%), from €1,794 to €3,239
- Gross operating margin -€6,226
down €6,226, from €3,585 to -€2,641
- Financial charges +€1,192
up €1,192 (+338%), from €352 to €1,544
- Taxes -€487
down €487 (-13.3%), from €3,663 to €3,176
- Financial income -€436
down €436 (-9.6%), from €4,557 to €4,121
- Other operating charges +€404
up €404 (+54.9%), from €736 to €1,140
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,762 | €89,262 | -€3,500 | -3.8% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €92,712 | €89,212 | -€3,500 | -3.8% |
| Amounts receivable within one year | 40/41 | €73,842 | €73,629 | -€213 | -0.3% |
| Other amounts receivable | 41 | €73,842 | €73,629 | -€213 | -0.3% |
| Cash at bank and in hand | 54/58 | €1,413 | €3,872 | +€2,459 | +174% |
| Deferred charges and accrued income | 490/1 | €17,457 | €11,711 | -€5,746 | -32.9% |
| Total equity and liabilities | 10/49 | €92,762 | €89,262 | -€3,500 | -3.8% |
| Equity | 10/15 | €85,805 | €81,425 | -€4,380 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,345 | €60,965 | -€4,380 | -6.7% |
| Amounts payable | 17/49 | €6,957 | €7,838 | +€880 | +12.7% |
| Amounts payable within one year | 42/48 | €6,957 | €7,838 | +€880 | +12.7% |
| Trade debts | 44 | €1,794 | €3,239 | +€1,445 | +80.5% |
| Suppliers | 440/4 | €1,794 | €3,239 | +€1,445 | +80.5% |
| Taxes, remuneration and social security | 45 | €5,163 | €4,598 | -€564 | -10.9% |
| Taxes | 450/3 | €3,663 | €3,098 | -€564 | -15.4% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other operating charges | 640/8 | €736 | €1,140 | +€404 | +54.9% |
| Gross operating margin | 9900 | €3,585 | -€2,641 | -€6,226 | |
| Operating profit (loss) | 9901 | €2,848 | -€3,781 | -€6,630 | |
| Financial income | 75/76B | €4,557 | €4,121 | -€436 | -9.6% |
| Recurring financial income | 75 | €4,557 | €4,121 | -€436 | -9.6% |
| Financial charges | 65/66B | €352 | €1,544 | +€1,192 | +338% |
| Recurring financial charges | 65 | €352 | €1,544 | +€1,192 | +338% |
| Profit (loss) for the period before taxes | 9903 | €7,053 | -€1,205 | -€8,257 | |
| Income taxes | 67/77 | €3,663 | €3,176 | -€487 | -13.3% |
| Profit (loss) for the period | 9904 | €3,390 | -€4,380 | -€7,770 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,390 | -€4,380 | -€7,770 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.