SODENTA: 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.
SODENTA
Largest movements
- Tangible fixed assets -€12,989
down €12,989 (-15.3%), from €85,152 to €72,163
- Cash -€11,594
down €11,594 (-8.2%), from €142,123 to €130,529
mainly Net result for the year (-€71,248) and Deferred charges and accrued income (-€8,081)
- Deferred charges and accrued income +€8,081
up €8,081 (+211%), from €3,826 to €11,907
- Profit (loss) carried forward -€200,040
down €200,040 (-100%), from €200,040 to €0
- Reserves +€128,792
up €128,792 (+6,924%), from €1,860 to €130,652
of which Distributable reserves: +€130,652
- Debts after one year +€44,619
new in 2025: €44,619
- Current portion of long-term debt +€18,402
up €18,402 (+307%), from €6,000 to €24,402
- Accrued charges and deferred income -€4,325
down €4,325 (-100%), from €4,325 to €0
- Gross operating margin -€63,662
down €63,662, from €32,447 to -€31,215
- Staff costs -€3,599
down €3,599 (-12.5%), from €28,858 to €25,258
- Other operating charges -€2,334
down €2,334 (-65.0%), from €3,593 to €1,258
- Taxes +€1,004
up €1,004, from €0 to €1,004
- Financial income +€765
up €765 (+59.4%), from €1,289 to €2,054
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 | €257,549 | €243,257 | -€14,292 | -5.5% |
| Fixed assets | 21/28 | €85,152 | €72,163 | -€12,989 | -15.3% |
| Tangible fixed assets | 22/27 | €85,152 | €72,163 | -€12,989 | -15.3% |
| Land and buildings | 22 | €7,277 | €6,911 | -€366 | -5.0% |
| Plant, machinery and equipment | 23 | €3,629 | €600 | -€3,029 | -83.5% |
| Furniture and vehicles | 24 | €11,349 | €8,474 | -€2,875 | -25.3% |
| Leasing and similar rights | 25 | €13,091 | €8,727 | -€4,364 | -33.3% |
| Other tangible fixed assets | 26 | €49,807 | €47,452 | -€2,355 | -4.7% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €172,397 | €171,094 | -€1,303 | -0.8% |
| Amounts receivable within one year | 40/41 | €26,448 | €28,658 | +€2,211 | +8.4% |
| Other amounts receivable | 41 | €26,448 | €28,658 | +€2,211 | +8.4% |
| Cash at bank and in hand | 54/58 | €142,123 | €130,529 | -€11,594 | -8.2% |
| Deferred charges and accrued income | 490/1 | €3,826 | €11,907 | +€8,081 | +211% |
| Total equity and liabilities | 10/49 | €257,549 | €243,257 | -€14,292 | -5.5% |
| Equity | 10/15 | €220,500 | €149,252 | -€71,248 | -32.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €130,652 | +€128,792 | +6,924% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | - | €130,652 | +€130,652 | |
| Profit (loss) carried forward | 14 | €200,040 | €0 | -€200,040 | -100% |
| Amounts payable | 17/49 | €37,049 | €94,005 | +€56,957 | +154% |
| Amounts payable after more than one year | 17 | - | €44,619 | +€44,619 | |
| Financial debts | 170/4 | - | €44,619 | +€44,619 | |
| Amounts payable within one year | 42/48 | €32,724 | €49,387 | +€16,663 | +50.9% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €24,402 | +€18,402 | +307% |
| Trade debts | 44 | €21,559 | €19,744 | -€1,815 | -8.4% |
| Suppliers | 440/4 | €21,559 | €19,744 | -€1,815 | -8.4% |
| Taxes, remuneration and social security | 45 | €5,165 | €5,241 | +€77 | +1.5% |
| Remuneration and social security | 454/9 | €5,165 | €5,241 | +€77 | +1.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €4,325 | €0 | -€4,325 | -100% |
| Non-recurring operating income | 76A | - | €7,325 | +€7,325 | |
| Remuneration, social security and pensions | 62 | €28,858 | €25,258 | -€3,599 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,292 | €13,388 | +€96 | +0.7% |
| Other operating charges | 640/8 | €3,593 | €1,258 | -€2,334 | -65.0% |
| Non-recurring operating charges | 66A | €1,868 | €0 | -€1,868 | -100% |
| Gross operating margin | 9900 | €32,447 | -€31,215 | -€63,662 | |
| Operating profit (loss) | 9901 | -€15,164 | -€71,120 | -€55,956 | -369% |
| Financial income | 75/76B | €1,289 | €2,054 | +€765 | +59.4% |
| Recurring financial income | 75 | €1,289 | €2,054 | +€765 | +59.4% |
| Financial charges | 65/66B | €610 | €1,179 | +€568 | +93.1% |
| Recurring financial charges | 65 | €610 | €1,179 | +€568 | +93.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,485 | -€70,244 | -€55,759 | -385% |
| Income taxes | 67/77 | €0 | €1,004 | +€1,004 | |
| Profit (loss) for the period | 9904 | -€14,485 | -€71,248 | -€56,763 | -392% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,485 | -€71,248 | -€56,763 | -392% |
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 19 October 2026 via checked.be.