SOBEGIM: 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.
SOBEGIM
Largest movements
- Receivables within one year +€25,563
up €25,563 (+345.4%), from €7,400 to €32,963
- Cash +€2,416
up €2,416 (+41.3%), from €5,843 to €8,259
mainly Net result for the year (+€30,214) and Other debts (+€1,460)
- Profit (loss) carried forward +€30,214
up €30,214 (+32.5%), from -€93,056 to -€62,842
- Tax, wage and social debts -€3,437
no longer reported in 2024 (was €3,437)
- Other debts +€1,460
new in 2024: €1,460
- Financial charges -€256,155
down €256,155 (-100.0%), from €256,171 to €15
of which Non-recurring financial charges: -€165,689
- Gross operating margin +€16,306
up €16,306 (+86.2%), from €18,924 to €35,230
- Other operating charges -€2,602
down €2,602 (-34.2%), from €7,602 to €5,000
- Depreciation -€2,007
no longer reported in 2024 (was €2,007)
- Financial income -€429
no longer reported in 2024 (was €429)
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.
Cash bridge derived
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 | €68,346 | €96,325 | +€27,979 | +40.9% |
| Fixed assets | 21/28 | €55,103 | €55,103 | = | 0.0% |
| Tangible fixed assets | 22/27 | €54,303 | €54,303 | = | 0.0% |
| Land and buildings | 22 | €54,303 | €54,303 | = | 0.0% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €13,243 | €41,222 | +€27,979 | +211.3% |
| Amounts receivable within one year | 40/41 | €7,400 | €32,963 | +€25,563 | +345.4% |
| Other amounts receivable | 41 | €7,400 | €32,963 | +€25,563 | +345.4% |
| Cash at bank and in hand | 54/58 | €5,843 | €8,259 | +€2,416 | +41.3% |
| Total equity and liabilities | 10/49 | €68,346 | €96,325 | +€27,979 | +40.9% |
| Equity | 10/15 | €59,118 | €89,332 | +€30,214 | +51.1% |
| Contributions | 10/11 | €130,466 | €130,466 | = | 0.0% |
| Capital | 10 | €130,466 | €130,466 | = | 0.0% |
| Issued capital | 100 | €130,466 | €130,466 | = | 0.0% |
| Reserves | 13 | €21,707 | €21,707 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,047 | €13,047 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,047 | €13,047 | = | 0.0% |
| Distributable reserves | 133 | €8,661 | €8,661 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,056 | -€62,842 | +€30,214 | +32.5% |
| Amounts payable | 17/49 | €9,229 | €6,993 | -€2,236 | -24.2% |
| Amounts payable within one year | 42/48 | €9,229 | €6,993 | -€2,236 | -24.2% |
| Trade debts | 44 | €5,791 | €5,533 | -€258 | -4.5% |
| Suppliers | 440/4 | €5,791 | €5,533 | -€258 | -4.5% |
| Taxes, remuneration and social security | 45 | €3,437 | - | -€3,437 | |
| Taxes | 450/3 | €3,437 | - | -€3,437 | |
| Other amounts payable | 47/48 | - | €1,460 | +€1,460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,007 | - | -€2,007 | |
| Other operating charges | 640/8 | €7,602 | €5,000 | -€2,602 | -34.2% |
| Gross operating margin | 9900 | €18,924 | €35,230 | +€16,306 | +86.2% |
| Operating profit (loss) | 9901 | €9,315 | €30,230 | +€20,915 | +224.5% |
| Financial income | 75/76B | €429 | - | -€429 | |
| Recurring financial income | 75 | €429 | - | -€429 | |
| Financial charges | 65/66B | €256,171 | €15 | -€256,155 | -100.0% |
| Recurring financial charges | 65 | €90,482 | €15 | -€90,466 | -100.0% |
| Non-recurring financial charges | 66B | €165,689 | - | -€165,689 | |
| Profit (loss) for the period before taxes | 9903 | -€246,427 | €30,214 | +€276,641 | |
| Profit (loss) for the period | 9904 | -€246,427 | €30,214 | +€276,641 | |
| Profit (loss) for the period to be appropriated | 9905 | -€246,427 | €30,214 | +€276,641 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.