SODI & CO: 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.
SODI & CO
Largest movements
- Tangible fixed assets -€7,518
down €7,518 (-3.4%), from €218,308 to €210,790
- Reserves +€20,000
up €20,000 (+36.0%), from €55,620 to €75,620
- Debts after one year -€17,708
down €17,708 (-54.0%), from €32,790 to €15,081
- Trade debts +€11,159
up €11,159 (+28.4%), from €39,252 to €50,412
- Other debts -€8,200
down €8,200 (-41.1%), from €19,953 to €11,753
- Profit (loss) carried forward -€5,115
down €5,115 (-82.8%), from €6,178 to €1,063
- Gross operating margin +€9,946
up €9,946 (+43.2%), from €23,044 to €32,990
- Taxes +€3,143
up €3,143 (+160%), from €1,964 to €5,107
- Financial charges -€731
down €731 (-35.9%), from €2,035 to €1,304
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 | €235,933 | €229,125 | -€6,808 | -2.9% |
| Fixed assets | 21/28 | €218,308 | €210,790 | -€7,518 | -3.4% |
| Tangible fixed assets | 22/27 | €218,308 | €210,790 | -€7,518 | -3.4% |
| Land and buildings | 22 | €218,308 | €210,790 | -€7,518 | -3.4% |
| Current assets | 29/58 | €17,625 | €18,335 | +€710 | +4.0% |
| Stocks and contracts in progress | 3 | €5,855 | €5,855 | = | 0.0% |
| Stocks | 30/36 | €5,855 | €5,855 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,890 | €10,890 | = | 0.0% |
| Trade receivables | 40 | €10,890 | €10,890 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €292 | €788 | +€497 | +170% |
| Deferred charges and accrued income | 490/1 | €589 | €802 | +€213 | +36.3% |
| Total equity and liabilities | 10/49 | €235,933 | €229,125 | -€6,808 | -2.9% |
| Equity | 10/15 | €117,998 | €132,884 | +€14,885 | +12.6% |
| Contributions | 10/11 | €56,200 | €56,200 | = | 0.0% |
| Reserves | 13 | €55,620 | €75,620 | +€20,000 | +36.0% |
| Distributable reserves | 133 | €55,620 | €75,620 | +€20,000 | +36.0% |
| Profit (loss) carried forward | 14 | €6,178 | €1,063 | -€5,115 | -82.8% |
| Amounts payable | 17/49 | €117,935 | €96,241 | -€21,694 | -18.4% |
| Amounts payable after more than one year | 17 | €32,790 | €15,081 | -€17,708 | -54.0% |
| Financial debts | 170/4 | €32,790 | €15,081 | -€17,708 | -54.0% |
| Amounts payable within one year | 42/48 | €85,145 | €81,160 | -€3,985 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €22,767 | €17,708 | -€5,059 | -22.2% |
| Trade debts | 44 | €39,252 | €50,412 | +€11,159 | +28.4% |
| Suppliers | 440/4 | €39,252 | €50,412 | +€11,159 | +28.4% |
| Taxes, remuneration and social security | 45 | €3,173 | €1,287 | -€1,885 | -59.4% |
| Taxes | 450/3 | €3,173 | €1,287 | -€1,885 | -59.4% |
| Other amounts payable | 47/48 | €19,953 | €11,753 | -€8,200 | -41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,518 | €7,518 | = | 0.0% |
| Other operating charges | 640/8 | €4,098 | €4,175 | +€77 | +1.9% |
| Non-recurring operating charges | 66A | €228 | - | -€228 | |
| Gross operating margin | 9900 | €23,044 | €32,990 | +€9,946 | +43.2% |
| Operating profit (loss) | 9901 | €11,200 | €21,296 | +€10,097 | +90.2% |
| Financial charges | 65/66B | €2,035 | €1,304 | -€731 | -35.9% |
| Recurring financial charges | 65 | €2,035 | €1,304 | -€731 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €9,165 | €19,992 | +€10,828 | +118% |
| Income taxes | 67/77 | €1,964 | €5,107 | +€3,143 | +160% |
| Profit (loss) for the period | 9904 | €7,201 | €14,885 | +€7,685 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €7,201 | €14,885 | +€7,685 | +107% |
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 18 October 2026 via checked.be.