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
- Tangible fixed assets +€19,004
up €19,004 (+12.8%), from €148,116 to €167,119
of which Land and buildings: +€17,571
- Receivables within one year +€11,060
up €11,060 (+5.9%), from €186,585 to €197,645
of which Other amounts receivable: +€14,978
- Reserves +€33,308
up €33,308 (+49.3%), from €67,614 to €100,921
- Debts after one year -€20,639
down €20,639 (-8.5%), from €243,494 to €222,855
of which Other amounts payable: -€12,632
- Tax, wage and social debts +€10,950
new in 2025: €10,950
- Trade debts +€4,262
new in 2025: €4,262
- Gross operating margin +€24,211
up €24,211 (+119%), from €20,399 to €44,609
- Taxes +€10,950
new in 2025: €10,950
- Depreciation +€1,213
up €1,213 (+26.3%), from €4,605 to €5,819
- Financial income +€1,110
up €1,110 (+15.8%), from €7,030 to €8,141
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 | €337,877 | €365,781 | +€27,903 | +8.3% |
| Fixed assets | 21/28 | €148,136 | €167,139 | +€19,004 | +12.8% |
| Tangible fixed assets | 22/27 | €148,116 | €167,119 | +€19,004 | +12.8% |
| Land and buildings | 22 | €143,403 | €160,974 | +€17,571 | +12.3% |
| Plant, machinery and equipment | 23 | €4,712 | €6,145 | +€1,433 | +30.4% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €189,742 | €198,641 | +€8,899 | +4.7% |
| Amounts receivable within one year | 40/41 | €186,585 | €197,645 | +€11,060 | +5.9% |
| Trade receivables | 40 | €3,918 | - | -€3,918 | |
| Other amounts receivable | 41 | €182,667 | €197,645 | +€14,978 | +8.2% |
| Cash at bank and in hand | 54/58 | €2,842 | €680 | -€2,163 | -76.1% |
| Deferred charges and accrued income | 490/1 | €314 | €317 | +€2 | +0.7% |
| Total equity and liabilities | 10/49 | €337,877 | €365,781 | +€27,903 | +8.3% |
| Equity | 10/15 | €86,206 | €119,513 | +€33,308 | +38.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €67,614 | €100,921 | +€33,308 | +49.3% |
| Distributable reserves | 133 | €67,614 | €100,921 | +€33,308 | +49.3% |
| Amounts payable | 17/49 | €251,672 | €246,267 | -€5,405 | -2.1% |
| Amounts payable after more than one year | 17 | €243,494 | €222,855 | -€20,639 | -8.5% |
| Financial debts | 170/4 | €30,482 | €22,475 | -€8,007 | -26.3% |
| Other amounts payable | 178/9 | €213,012 | €200,380 | -€12,632 | -5.9% |
| Amounts payable within one year | 42/48 | €8,178 | €23,412 | +€15,234 | +186% |
| Current portion of amounts payable after more than one year | 42 | €8,157 | €8,201 | +€44 | +0.5% |
| Financial debts | 43 | €21 | - | -€21 | |
| Credit institutions | 430/8 | €21 | - | -€21 | |
| Trade debts | 44 | - | €4,262 | +€4,262 | |
| Suppliers | 440/4 | - | €4,262 | +€4,262 | |
| Taxes, remuneration and social security | 45 | - | €10,950 | +€10,950 | |
| Taxes | 450/3 | - | €10,950 | +€10,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,605 | €5,819 | +€1,213 | +26.3% |
| Other operating charges | 640/8 | €1,609 | €1,655 | +€46 | +2.9% |
| Gross operating margin | 9900 | €20,399 | €44,609 | +€24,211 | +119% |
| Operating profit (loss) | 9901 | €14,185 | €37,136 | +€22,951 | +162% |
| Financial income | 75/76B | €7,030 | €8,141 | +€1,110 | +15.8% |
| Recurring financial income | 75 | €7,030 | €8,141 | +€1,110 | +15.8% |
| Financial charges | 65/66B | €623 | €1,019 | +€396 | +63.6% |
| Recurring financial charges | 65 | €623 | €1,019 | +€396 | +63.6% |
| Profit (loss) for the period before taxes | 9903 | €20,592 | €44,257 | +€23,665 | +115% |
| Income taxes | 67/77 | - | €10,950 | +€10,950 | |
| Profit (loss) for the period | 9904 | €20,592 | €33,308 | +€12,716 | +61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,592 | €33,308 | +€12,716 | +61.7% |
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 14 October 2026 via checked.be.