Sodi Consulting: 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 Consulting
Largest movements
- Tangible fixed assets -€9,320
down €9,320 (-2.9%), from €318,854 to €309,534
of which Land and buildings: -€6,818
- Cash -€4,831
down €4,831 (-62.3%), from €7,756 to €2,924
mainly Contributions, distributions and other (-€49,167) and Debts after one year (-€10,056)
- Profit (loss) carried forward -€28,134
down €28,134 (-57.2%), from €49,167 to €21,033
- Other debts +€23,732
up €23,732 (+63.6%), from €37,328 to €61,060
- Debts after one year -€10,056
down €10,056 (-4.3%), from €234,095 to €224,039
- Gross operating margin -€11,791
down €11,791 (-18.4%), from €64,143 to €52,352
- Depreciation -€6,529
down €6,529 (-32.8%), from €19,882 to €13,353
- Taxes -€1,301
down €1,301 (-15.8%), from €8,258 to €6,957
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 | €337,137 | €321,989 | -€15,148 | -4.5% |
| Fixed assets | 21/28 | €318,854 | €309,534 | -€9,320 | -2.9% |
| Tangible fixed assets | 22/27 | €318,854 | €309,534 | -€9,320 | -2.9% |
| Land and buildings | 22 | €311,326 | €304,508 | -€6,818 | -2.2% |
| Furniture and vehicles | 24 | €7,528 | €5,026 | -€2,502 | -33.2% |
| Current assets | 29/58 | €18,283 | €12,455 | -€5,828 | -31.9% |
| Amounts receivable within one year | 40/41 | €10,527 | €9,530 | -€997 | -9.5% |
| Trade receivables | 40 | €9,027 | €8,978 | -€49 | -0.5% |
| Other amounts receivable | 41 | €1,500 | €552 | -€948 | -63.2% |
| Cash at bank and in hand | 54/58 | €7,756 | €2,924 | -€4,831 | -62.3% |
| Total equity and liabilities | 10/49 | €337,137 | €321,989 | -€15,148 | -4.5% |
| Equity | 10/15 | €50,167 | €22,033 | -€28,134 | -56.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,167 | €21,033 | -€28,134 | -57.2% |
| Amounts payable | 17/49 | €286,970 | €299,956 | +€12,986 | +4.5% |
| Amounts payable after more than one year | 17 | €234,095 | €224,039 | -€10,056 | -4.3% |
| Financial debts | 170/4 | €234,095 | €224,039 | -€10,056 | -4.3% |
| Amounts payable within one year | 42/48 | €52,875 | €75,917 | +€23,042 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €9,710 | €10,056 | +€346 | +3.6% |
| Trade debts | 44 | €968 | €600 | -€368 | -38.0% |
| Suppliers | 440/4 | €968 | €600 | -€368 | -38.0% |
| Taxes, remuneration and social security | 45 | €4,870 | €4,201 | -€669 | -13.7% |
| Taxes | 450/3 | €4,870 | €4,201 | -€669 | -13.7% |
| Other amounts payable | 47/48 | €37,328 | €61,060 | +€23,732 | +63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,882 | €13,353 | -€6,529 | -32.8% |
| Other operating charges | 640/8 | €2,200 | €2,344 | +€144 | +6.5% |
| Gross operating margin | 9900 | €64,143 | €52,352 | -€11,791 | -18.4% |
| Operating profit (loss) | 9901 | €42,061 | €36,655 | -€5,406 | -12.9% |
| Financial charges | 65/66B | €8,930 | €8,665 | -€265 | -3.0% |
| Recurring financial charges | 65 | €8,930 | €8,665 | -€265 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €33,131 | €27,990 | -€5,141 | -15.5% |
| Income taxes | 67/77 | €8,258 | €6,957 | -€1,301 | -15.8% |
| Profit (loss) for the period | 9904 | €24,873 | €21,033 | -€3,840 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,873 | €21,033 | -€3,840 | -15.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.