SODEGIM: 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.
SODEGIM
Largest movements
- Current investments -€120,000
down €120,000 (-100%), from €120,000 to €0
- Stocks and contracts +€18,430
up €18,430 (+44.6%), from €41,302 to €59,732
- Receivables within one year +€7,508
up €7,508 (+69.4%), from €10,824 to €18,333
of which Other amounts receivable: +€7,592
- Trade debts -€73,098
down €73,098 (-82.8%), from €88,267 to €15,169
- Profit (loss) carried forward -€20,129
down €20,129 (-4.7%), from €427,732 to €407,603
- Gross operating margin +€6,128
up €6,128 (+22.5%), from -€27,198 to -€21,070
- Other operating charges -€3,238
down €3,238 (-89.3%), from €3,625 to €387
- Financial income +€1,319
up €1,319 (+171%), from €772 to €2,090
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 | €538,307 | €445,140 | -€93,166 | -17.3% |
| Fixed assets | 21/28 | €344,400 | €344,400 | = | 0.0% |
| Financial fixed assets | 28 | €344,400 | €344,400 | = | 0.0% |
| Current assets | 29/58 | €193,907 | €100,740 | -€93,166 | -48.0% |
| Stocks and contracts in progress | 3 | €41,302 | €59,732 | +€18,430 | +44.6% |
| Stocks | 30/36 | €41,302 | €59,732 | +€18,430 | +44.6% |
| Amounts receivable within one year | 40/41 | €10,824 | €18,333 | +€7,508 | +69.4% |
| Trade receivables | 40 | €84 | €0 | -€84 | -100% |
| Other amounts receivable | 41 | €10,740 | €18,333 | +€7,592 | +70.7% |
| Current investments | 50/53 | €120,000 | €0 | -€120,000 | -100% |
| Cash at bank and in hand | 54/58 | €21,781 | €22,676 | +€896 | +4.1% |
| Total equity and liabilities | 10/49 | €538,307 | €445,140 | -€93,166 | -17.3% |
| Equity | 10/15 | €450,039 | €429,910 | -€20,129 | -4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,707 | €3,707 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,847 | €1,847 | = | 0.0% |
| Profit (loss) carried forward | 14 | €427,732 | €407,603 | -€20,129 | -4.7% |
| Amounts payable | 17/49 | €88,267 | €15,230 | -€73,037 | -82.7% |
| Amounts payable within one year | 42/48 | €88,267 | €15,169 | -€73,098 | -82.8% |
| Trade debts | 44 | €88,267 | €15,169 | -€73,098 | -82.8% |
| Suppliers | 440/4 | €88,267 | €15,169 | -€73,098 | -82.8% |
| Accrued charges and deferred income | 492/3 | - | €60 | +€60 | |
| Other operating charges | 640/8 | €3,625 | €387 | -€3,238 | -89.3% |
| Gross operating margin | 9900 | -€27,198 | -€21,070 | +€6,128 | +22.5% |
| Operating profit (loss) | 9901 | -€30,823 | -€21,458 | +€9,365 | +30.4% |
| Financial income | 75/76B | €772 | €2,090 | +€1,319 | +171% |
| Recurring financial income | 75 | €772 | €2,090 | +€1,319 | +171% |
| Financial charges | 65/66B | €685 | €762 | +€77 | +11.2% |
| Recurring financial charges | 65 | €685 | €762 | +€77 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€30,736 | -€20,129 | +€10,607 | +34.5% |
| Profit (loss) for the period | 9904 | -€30,736 | -€20,129 | +€10,607 | +34.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,736 | -€20,129 | +€10,607 | +34.5% |
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 14 October 2026 via checked.be.