IL SOGNO: 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.
IL SOGNO
Largest movements
- Current investments +€100,000
new in 2024: €100,000
- Receivables after one year +€27,000
new in 2024: €27,000
- Receivables within one year -€25,653
down €25,653 (-17.4%), from €147,714 to €122,062
of which Other amounts receivable: -€25,653
- Tangible fixed assets -€22,215
down €22,215 (-11.5%), from €193,309 to €171,094
of which Land and buildings: -€17,930
- Profit (loss) carried forward +€75,672
new in 2024: €75,672
- Current portion of long-term debt +€46,106
up €46,106 (+286%), from €16,135 to €62,240
- Tax, wage and social debts -€23,751
down €23,751 (-45.8%), from €51,885 to €28,133
of which Taxes: -€30,625
- Debts after one year -€16,601
down €16,601 (-27.1%), from €61,158 to €44,556
- Trade debts -€10,382
down €10,382 (-46.3%), from €22,438 to €12,056
- Staff costs +€36,907
up €36,907 (+23.1%), from €160,072 to €196,980
- Gross operating margin +€28,163
up €28,163 (+9.0%), from €313,684 to €341,847
- Taxes -€16,051
down €16,051 (-38.0%), from €42,257 to €26,206
- Depreciation -€4,691
down €4,691 (-13.4%), from €35,024 to €30,332
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €575,615 | €648,376 | +€72,761 | +12.6% |
| Fixed assets | 21/28 | €194,388 | €172,686 | -€21,703 | -11.2% |
| Intangible fixed assets | 21 | €58 | €0 | -€58 | -100% |
| Tangible fixed assets | 22/27 | €193,309 | €171,094 | -€22,215 | -11.5% |
| Land and buildings | 22 | €155,170 | €137,239 | -€17,930 | -11.6% |
| Plant, machinery and equipment | 23 | €33,159 | €29,171 | -€3,987 | -12.0% |
| Furniture and vehicles | 24 | €4,981 | €4,683 | -€298 | -6.0% |
| Financial fixed assets | 28 | €1,021 | €1,592 | +€570 | +55.8% |
| Current assets | 29/58 | €381,227 | €475,690 | +€94,464 | +24.8% |
| Amounts receivable after more than one year | 29 | - | €27,000 | +€27,000 | |
| Other amounts receivable | 291 | - | €27,000 | +€27,000 | |
| Stocks and contracts in progress | 3 | €13,007 | €9,155 | -€3,852 | -29.6% |
| Stocks | 30/36 | €13,007 | €9,155 | -€3,852 | -29.6% |
| Amounts receivable within one year | 40/41 | €147,714 | €122,062 | -€25,653 | -17.4% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €147,714 | €122,062 | -€25,653 | -17.4% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €217,356 | €215,121 | -€2,235 | -1.0% |
| Deferred charges and accrued income | 490/1 | €3,150 | €2,353 | -€797 | -25.3% |
| Total equity and liabilities | 10/49 | €575,615 | €648,376 | +€72,761 | +12.6% |
| Equity | 10/15 | €424,000 | €499,672 | +€75,672 | +17.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €405,408 | €405,408 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €403,549 | €403,549 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €75,672 | +€75,672 | |
| Amounts payable | 17/49 | €151,615 | €148,705 | -€2,911 | -1.9% |
| Amounts payable after more than one year | 17 | €61,158 | €44,556 | -€16,601 | -27.1% |
| Financial debts | 170/4 | €61,158 | €44,556 | -€16,601 | -27.1% |
| Amounts payable within one year | 42/48 | €90,457 | €104,148 | +€13,691 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €16,135 | €62,240 | +€46,106 | +286% |
| Trade debts | 44 | €22,438 | €12,056 | -€10,382 | -46.3% |
| Suppliers | 440/4 | €22,438 | €12,056 | -€10,382 | -46.3% |
| Taxes, remuneration and social security | 45 | €51,885 | €28,133 | -€23,751 | -45.8% |
| Taxes | 450/3 | €37,070 | €6,445 | -€30,625 | -82.6% |
| Remuneration and social security | 454/9 | €14,815 | €21,689 | +€6,874 | +46.4% |
| Other amounts payable | 47/48 | €0 | €1,718 | +€1,718 | |
| Non-recurring operating income | 76A | €4,696 | €5,636 | +€939 | +20.0% |
| Remuneration, social security and pensions | 62 | €160,072 | €196,980 | +€36,907 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,024 | €30,332 | -€4,691 | -13.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,000 | +€3,000 | |
| Other operating charges | 640/8 | €3,955 | €3,173 | -€782 | -19.8% |
| Non-recurring operating charges | 66A | €280 | €573 | +€293 | +105% |
| Gross operating margin | 9900 | €313,684 | €341,847 | +€28,163 | +9.0% |
| Operating profit (loss) | 9901 | €114,354 | €107,790 | -€6,564 | -5.7% |
| Financial income | 75/76B | €3 | €157 | +€154 | +4,618% |
| Recurring financial income | 75 | €3 | €157 | +€154 | +4,618% |
| Financial charges | 65/66B | €7,977 | €6,069 | -€1,908 | -23.9% |
| Recurring financial charges | 65 | €7,977 | €6,069 | -€1,908 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €106,380 | €101,878 | -€4,502 | -4.2% |
| Income taxes | 67/77 | €42,257 | €26,206 | -€16,051 | -38.0% |
| Profit (loss) for the period | 9904 | €64,123 | €75,672 | +€11,549 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,123 | €75,672 | +€11,549 | +18.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.