"SoDelMed": 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.
"SoDelMed"
Largest movements
- Cash -€21,100
down €21,100 (-15.6%), from €135,186 to €114,086
mainly Other debts (-€23,840) and Investment in fixed assets (net) (-€12,194)
- Receivables within one year +€9,090
up €9,090 (+21.8%), from €41,675 to €50,765
of which Other amounts receivable: +€9,226
- Reserves +€193,105
up €193,105 (+10,382%), from €1,860 to €194,965
- Profit (loss) carried forward -€177,427
no longer reported in 2025 (was €177,427)
- Other debts -€23,840
no longer reported in 2025 (was €23,840)
- Trade debts -€2,252
down €2,252 (-79.1%), from €2,848 to €596
- Turnover -€227,302
no longer reported in 2025 (was €227,302)
- Purchases and services -€211,461
no longer reported in 2025 (was €211,461)
- Financial charges -€18,018
down €18,018 (-27.2%), from €66,251 to €48,232
- Gross operating margin +€9,158
up €9,158 (+13.7%), from €67,021 to €76,179
- Depreciation -€4,153
down €4,153 (-28.5%), from €14,597 to €10,444
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 | €217,175 | €206,762 | -€10,413 | -4.8% |
| Fixed assets | 21/28 | €34,507 | €36,257 | +€1,750 | +5.1% |
| Tangible fixed assets | 22/27 | €34,392 | €36,142 | +€1,750 | +5.1% |
| Land and buildings | 22 | €32,054 | €34,275 | +€2,222 | +6.9% |
| Furniture and vehicles | 24 | €2,338 | €1,867 | -€471 | -20.2% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €182,669 | €170,505 | -€12,164 | -6.7% |
| Amounts receivable within one year | 40/41 | €41,675 | €50,765 | +€9,090 | +21.8% |
| Trade receivables | 40 | €37,178 | €37,043 | -€136 | -0.4% |
| Other amounts receivable | 41 | €4,497 | €13,723 | +€9,226 | +205% |
| Cash at bank and in hand | 54/58 | €135,186 | €114,086 | -€21,100 | -15.6% |
| Deferred charges and accrued income | 490/1 | €5,808 | €5,654 | -€155 | -2.7% |
| Total equity and liabilities | 10/49 | €217,175 | €206,762 | -€10,413 | -4.8% |
| Equity | 10/15 | €185,487 | €201,165 | +€15,678 | +8.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €194,965 | +€193,105 | +10,382% |
| Distributable reserves | 133 | €1,860 | €194,965 | +€193,105 | +10,382% |
| Profit (loss) carried forward | 14 | €177,427 | - | -€177,427 | |
| Amounts payable | 17/49 | €31,688 | €5,596 | -€26,092 | -82.3% |
| Amounts payable within one year | 42/48 | €31,688 | €5,596 | -€26,092 | -82.3% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €2,848 | €596 | -€2,252 | -79.1% |
| Suppliers | 440/4 | €2,848 | €596 | -€2,252 | -79.1% |
| Other amounts payable | 47/48 | €23,840 | - | -€23,840 | |
| Turnover | 70 | €227,302 | - | -€227,302 | |
| Non-recurring operating income | 76A | €7,846 | - | -€7,846 | |
| Goods, raw materials, services and sundry goods | 60/61 | €211,461 | - | -€211,461 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,597 | €10,444 | -€4,153 | -28.5% |
| Other operating charges | 640/8 | €1,439 | €1,022 | -€418 | -29.0% |
| Non-recurring operating charges | 66A | €413 | €611 | +€198 | +47.9% |
| Gross operating margin | 9900 | €67,021 | €76,179 | +€9,158 | +13.7% |
| Operating profit (loss) | 9901 | €50,571 | €64,102 | +€13,531 | +26.8% |
| Financial income | 75/76B | €3 | €12 | +€9 | +300% |
| Recurring financial income | 75 | €3 | €12 | +€9 | +300% |
| Financial charges | 65/66B | €66,251 | €48,232 | -€18,018 | -27.2% |
| Recurring financial charges | 65 | €66,251 | €48,232 | -€18,018 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,677 | €15,882 | +€31,558 | |
| Income taxes | 67/77 | €503 | €204 | -€300 | -59.5% |
| Profit (loss) for the period | 9904 | -€16,180 | €15,678 | +€31,858 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,180 | €15,678 | +€31,858 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.