SODARAK: 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.
SODARAK
Largest movements
- Cash +€20,628
up €20,628 (+58.9%), from €35,006 to €55,634
mainly Net result for the year (+€102,122) and Other debts (+€25,882)
- Deferred charges and accrued income +€19,917
up €19,917 (+5855.9%), from €340 to €20,257
- Receivables within one year -€11,023
down €11,023 (-83.1%), from €13,262 to €2,239
of which Trade receivables: -€13,162
- Tangible fixed assets -€2,893
down €2,893 (-10.6%), from €27,240 to €24,347
of which Furniture and vehicles: -€2,695
- Other debts +€25,882
up €25,882 (+34.9%), from €74,118 to €100,000
- Profit (loss) carried forward +€2,122
up €2,122 (+6.6%), from €32,312 to €34,434
- Financial income +€35,000
up €35,000 (+53.8%), from €65,000 to €100,000
- Depreciation +€2,194
up €2,194 (+313.6%), from €699 to €2,893
- Gross operating margin -€1,689
down €1,689 (-21.1%), from €8,010 to €6,321
- Taxes -€991
down €991 (-54.6%), from €1,817 to €825
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.
Cash bridge derived
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 | €115,719 | €142,347 | +€26,629 | +23.0% |
| Fixed assets | 21/28 | €67,110 | €64,217 | -€2,893 | -4.3% |
| Tangible fixed assets | 22/27 | €27,240 | €24,347 | -€2,893 | -10.6% |
| Plant, machinery and equipment | 23 | €795 | €597 | -€199 | -25.0% |
| Furniture and vehicles | 24 | €26,444 | €23,750 | -€2,695 | -10.2% |
| Financial fixed assets | 28 | €39,871 | €39,871 | = | 0.0% |
| Current assets | 29/58 | €48,608 | €78,130 | +€29,522 | +60.7% |
| Amounts receivable within one year | 40/41 | €13,262 | €2,239 | -€11,023 | -83.1% |
| Trade receivables | 40 | €13,162 | - | -€13,162 | |
| Other amounts receivable | 41 | €100 | €2,239 | +€2,139 | +2139.0% |
| Cash at bank and in hand | 54/58 | €35,006 | €55,634 | +€20,628 | +58.9% |
| Deferred charges and accrued income | 490/1 | €340 | €20,257 | +€19,917 | +5855.9% |
| Total equity and liabilities | 10/49 | €115,719 | €142,347 | +€26,629 | +23.0% |
| Equity | 10/15 | €39,126 | €41,248 | +€2,122 | +5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €614 | €614 | = | 0.0% |
| Non-distributable reserves | 130/1 | €614 | €614 | = | 0.0% |
| Other | 1319 | €614 | €614 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,312 | €34,434 | +€2,122 | +6.6% |
| Amounts payable | 17/49 | €76,593 | €101,100 | +€24,507 | +32.0% |
| Amounts payable within one year | 42/48 | €75,918 | €100,800 | +€24,882 | +32.8% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,800 | €800 | -€1,000 | -55.6% |
| Taxes | 450/3 | €1,800 | €800 | -€1,000 | -55.6% |
| Other amounts payable | 47/48 | €74,118 | €100,000 | +€25,882 | +34.9% |
| Accrued charges and deferred income | 492/3 | €675 | €300 | -€375 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €699 | €2,893 | +€2,194 | +313.6% |
| Other operating charges | 640/8 | €317 | €327 | +€10 | +3.2% |
| Gross operating margin | 9900 | €8,010 | €6,321 | -€1,689 | -21.1% |
| Operating profit (loss) | 9901 | €6,994 | €3,101 | -€3,893 | -55.7% |
| Financial income | 75/76B | €65,000 | €100,000 | +€35,000 | +53.8% |
| Recurring financial income | 75 | €65,000 | €100,000 | +€35,000 | +53.8% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €71,840 | €102,947 | +€31,107 | +43.3% |
| Income taxes | 67/77 | €1,817 | €825 | -€991 | -54.6% |
| Profit (loss) for the period | 9904 | €70,024 | €102,122 | +€32,098 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €70,024 | €102,122 | +€32,098 | +45.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.