SODIB: 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.
SODIB
Largest movements
- Cash +€48,229
up €48,229 (+30.5%), from €158,020 to €206,248
mainly Deferred charges and accrued income (+€17,727) and Depreciation (+€10,358)
- Deferred charges and accrued income -€17,727
down €17,727 (-12.0%), from €148,089 to €130,362
- Tangible fixed assets -€10,358
down €10,358 (-19.3%), from €53,773 to €43,414
of which Furniture and vehicles: -€8,611
- Profit (loss) carried forward +€9,491
up €9,491 (+26.0%), from €36,554 to €46,045
- Gross operating margin -€41,520
down €41,520 (-19.1%), from €217,851 to €176,331
- Other operating charges -€26,949
down €26,949 (-18.6%), from €144,997 to €118,048
- Taxes -€16,675
down €16,675 (-81.4%), from €20,481 to €3,807
- Depreciation -€7,280
down €7,280 (-41.3%), from €17,639 to €10,358
- Staff costs -€3,142
down €3,142 (-8.4%), from €37,354 to €34,212
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.
Cash bridge derived
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 | €908,843 | €928,441 | +€19,598 | +2.2% |
| Fixed assets | 21/28 | €54,798 | €44,439 | -€10,358 | -18.9% |
| Tangible fixed assets | 22/27 | €53,773 | €43,414 | -€10,358 | -19.3% |
| Land and buildings | 22 | €25,521 | €25,282 | -€239 | -0.9% |
| Plant, machinery and equipment | 23 | €2,887 | €2,178 | -€709 | -24.6% |
| Furniture and vehicles | 24 | €12,565 | €3,955 | -€8,611 | -68.5% |
| Assets under construction and advance payments | 27 | €12,800 | €12,000 | -€800 | -6.3% |
| Financial fixed assets | 28 | €1,025 | €1,025 | = | 0.0% |
| Current assets | 29/58 | €854,045 | €884,002 | +€29,957 | +3.5% |
| Stocks and contracts in progress | 3 | €12,675 | €7,933 | -€4,742 | -37.4% |
| Stocks | 30/36 | €12,675 | €7,933 | -€4,742 | -37.4% |
| Amounts receivable within one year | 40/41 | €535,262 | €539,459 | +€4,197 | +0.8% |
| Trade receivables | 40 | €529,895 | €538,635 | +€8,739 | +1.6% |
| Other amounts receivable | 41 | €5,366 | €824 | -€4,543 | -84.7% |
| Cash at bank and in hand | 54/58 | €158,020 | €206,248 | +€48,229 | +30.5% |
| Deferred charges and accrued income | 490/1 | €148,089 | €130,362 | -€17,727 | -12.0% |
| Total equity and liabilities | 10/49 | €908,843 | €928,441 | +€19,598 | +2.2% |
| Equity | 10/15 | €90,950 | €100,442 | +€9,491 | +10.4% |
| Contributions | 10/11 | €43,381 | €43,381 | = | 0.0% |
| Reserves | 13 | €11,015 | €11,015 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,677 | €6,677 | = | 0.0% |
| Distributable reserves | 133 | €4,338 | €4,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,554 | €46,045 | +€9,491 | +26.0% |
| Amounts payable | 17/49 | €817,892 | €827,999 | +€10,107 | +1.2% |
| Amounts payable after more than one year | 17 | €1,066 | €220 | -€846 | -79.4% |
| Financial debts | 170/4 | €846 | - | -€846 | |
| Other amounts payable | 178/9 | €220 | €220 | = | 0.0% |
| Amounts payable within one year | 42/48 | €816,826 | €827,779 | +€10,953 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €5,060 | €846 | -€4,213 | -83.3% |
| Trade debts | 44 | €577,077 | €580,286 | +€3,208 | +0.6% |
| Suppliers | 440/4 | €577,077 | €580,286 | +€3,208 | +0.6% |
| Advances received on contracts in progress | 46 | €622 | €622 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,916 | €18,634 | +€8,718 | +87.9% |
| Taxes | 450/3 | €9,236 | €16,239 | +€7,003 | +75.8% |
| Remuneration and social security | 454/9 | €679 | €2,395 | +€1,715 | +252.5% |
| Other amounts payable | 47/48 | €224,152 | €227,392 | +€3,240 | +1.4% |
| Remuneration, social security and pensions | 62 | €37,354 | €34,212 | -€3,142 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,639 | €10,358 | -€7,280 | -41.3% |
| Other operating charges | 640/8 | €144,997 | €118,048 | -€26,949 | -18.6% |
| Gross operating margin | 9900 | €217,851 | €176,331 | -€41,520 | -19.1% |
| Operating profit (loss) | 9901 | €17,861 | €13,713 | -€4,148 | -23.2% |
| Financial income | 75/76B | €51 | €1 | -€50 | -98.6% |
| Recurring financial income | 75 | €51 | €1 | -€50 | -98.6% |
| Financial charges | 65/66B | €455 | €416 | -€40 | -8.7% |
| Recurring financial charges | 65 | €455 | €416 | -€40 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €17,456 | €13,298 | -€4,158 | -23.8% |
| Income taxes | 67/77 | €20,481 | €3,807 | -€16,675 | -81.4% |
| Profit (loss) for the period | 9904 | -€3,025 | €9,491 | +€12,516 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,025 | €9,491 | +€12,516 |
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 10 October 2026 via checked.be.