SOD GAMES: 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.
SOD GAMES
Largest movements
- Tangible fixed assets +€44,861
up €44,861 (+636%), from €7,059 to €51,919
of which Furniture and vehicles: +€33,618
- Stocks and contracts +€39,312
up €39,312 (+9.5%), from €411,878 to €451,189
- Cash +€16,355
up €16,355 (+39.1%), from €41,837 to €58,192
mainly Net result for the year (+€161,188) and Short-term financial debts (+€56,337)
- Receivables within one year +€11,238
up €11,238 (+26.1%), from €43,075 to €54,313
of which Trade receivables: +€7,547
- Deferred charges and accrued income +€8,177
up €8,177 (+109%), from €7,468 to €15,644
- Other debts -€141,844
down €141,844 (-67.7%), from €209,418 to €67,574
- Profit (loss) carried forward +€110,502
up €110,502 (+103%), from €106,776 to €217,279
- Short-term financial debts +€56,337
up €56,337 (+4,097%), from €1,375 to €57,712
of which Other loans: +€50,000
- Tax, wage and social debts +€50,721
up €50,721 (+103%), from €49,130 to €99,851
of which Taxes: +€42,208
- Debts after one year +€30,360
up €30,360 (+87.3%), from €34,790 to €65,150
- Gross operating margin +€245,811
up €245,811 (+135%), from €182,344 to €428,155
- Staff costs +€107,361
up €107,361 (+117%), from €91,382 to €198,743
- Financial charges +€11,873
up €11,873 (+73.3%), from €16,205 to €28,078
- Taxes +€6,336
up €6,336 (+31.0%), from €20,428 to €26,764
- Depreciation +€4,297
up €4,297 (+60.7%), from €7,084 to €11,381
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 | €511,316 | €635,758 | +€124,441 | +24.3% |
| Fixed assets | 21/28 | €7,059 | €56,419 | +€49,361 | +699% |
| Tangible fixed assets | 22/27 | €7,059 | €51,919 | +€44,861 | +636% |
| Land and buildings | 22 | €0 | €4,279 | +€4,279 | |
| Plant, machinery and equipment | 23 | - | €1,068 | +€1,068 | |
| Furniture and vehicles | 24 | €3,583 | €37,201 | +€33,618 | +938% |
| Other tangible fixed assets | 26 | €3,476 | €9,371 | +€5,896 | +170% |
| Financial fixed assets | 28 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €504,257 | €579,338 | +€75,081 | +14.9% |
| Stocks and contracts in progress | 3 | €411,878 | €451,189 | +€39,312 | +9.5% |
| Stocks | 30/36 | €411,878 | €451,189 | +€39,312 | +9.5% |
| Amounts receivable within one year | 40/41 | €43,075 | €54,313 | +€11,238 | +26.1% |
| Trade receivables | 40 | €4,897 | €12,444 | +€7,547 | +154% |
| Other amounts receivable | 41 | €38,178 | €41,869 | +€3,691 | +9.7% |
| Cash at bank and in hand | 54/58 | €41,837 | €58,192 | +€16,355 | +39.1% |
| Deferred charges and accrued income | 490/1 | €7,468 | €15,644 | +€8,177 | +109% |
| Total equity and liabilities | 10/49 | €511,316 | €635,758 | +€124,441 | +24.3% |
| Equity | 10/15 | €139,397 | €249,900 | +€110,502 | +79.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €12,621 | €12,621 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,621 | €10,621 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,776 | €217,279 | +€110,502 | +103% |
| Amounts payable | 17/49 | €371,919 | €385,858 | +€13,939 | +3.7% |
| Amounts payable after more than one year | 17 | €34,790 | €65,150 | +€30,360 | +87.3% |
| Financial debts | 170/4 | €34,790 | €65,150 | +€30,360 | +87.3% |
| Amounts payable within one year | 42/48 | €337,128 | €320,708 | -€16,420 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €30,226 | €48,506 | +€18,280 | +60.5% |
| Financial debts | 43 | €1,375 | €57,712 | +€56,337 | +4,097% |
| Credit institutions | 430/8 | €1,375 | €7,712 | +€6,337 | +461% |
| Other loans | 439 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €46,979 | €45,405 | -€1,574 | -3.4% |
| Suppliers | 440/4 | €46,979 | €45,405 | -€1,574 | -3.4% |
| Advances received on contracts in progress | 46 | €0 | €1,661 | +€1,661 | |
| Taxes, remuneration and social security | 45 | €49,130 | €99,851 | +€50,721 | +103% |
| Taxes | 450/3 | €22,959 | €65,166 | +€42,208 | +184% |
| Remuneration and social security | 454/9 | €26,171 | €34,684 | +€8,513 | +32.5% |
| Other amounts payable | 47/48 | €209,418 | €67,574 | -€141,844 | -67.7% |
| Accrued charges and deferred income | 492/3 | €2 | €0 | -€2 | -100% |
| Non-recurring operating income | 76A | €26,706 | €0 | -€26,706 | -100% |
| Remuneration, social security and pensions | 62 | €91,382 | €198,743 | +€107,361 | +117% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,084 | €11,381 | +€4,297 | +60.7% |
| Other operating charges | 640/8 | €3,246 | €2,074 | -€1,173 | -36.1% |
| Gross operating margin | 9900 | €182,344 | €428,155 | +€245,811 | +135% |
| Operating profit (loss) | 9901 | €80,631 | €215,958 | +€135,326 | +168% |
| Financial income | 75/76B | €42 | €72 | +€31 | +73.3% |
| Recurring financial income | 75 | €42 | €72 | +€31 | +73.3% |
| Financial charges | 65/66B | €16,205 | €28,078 | +€11,873 | +73.3% |
| Recurring financial charges | 65 | €16,205 | €28,078 | +€11,873 | +73.3% |
| Profit (loss) for the period before taxes | 9903 | €64,468 | €187,952 | +€123,484 | +192% |
| Income taxes | 67/77 | €20,428 | €26,764 | +€6,336 | +31.0% |
| Profit (loss) for the period | 9904 | €44,039 | €161,188 | +€117,148 | +266% |
| Profit (loss) for the period to be appropriated | 9905 | €44,039 | €161,188 | +€117,148 | +266% |
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 17 October 2026 via checked.be.