SODIBAR: what changed
Two fiscal 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.
SODIBAR
Largest movements
- Cash +€270,210
up €270,210 (+991.8%), from €27,244 to €297,454
mainly Net result for the year (+€162,604) and Other debts (+€50,226)
- Tangible fixed assets -€23,334
down €23,334 (-61.0%), from €38,260 to €14,926
of which Land and buildings: -€22,027
- Reserves +€90,000
up €90,000 (+1451.6%), from €6,200 to €96,200
of which Distributable reserves: +€90,000
- Profit (loss) carried forward +€71,771
up €71,771, from -€55,570 to €16,202
- Other debts +€50,226
up €50,226 (+181.3%), from €27,703 to €77,929
- Tax, wage and social debts +€29,872
up €29,872 (+162.9%), from €18,335 to €48,207
of which Taxes: +€30,188
- Trade debts +€5,007
up €5,007 (+50.0%), from €10,015 to €15,021
- Gross operating margin +€262,668
up €262,668 (+6718.3%), from €3,910 to €266,578
- Taxes +€29,417
up €29,417 (+164431.1%), from €18 to €29,435
- Depreciation +€20,181
up €20,181 (+640.0%), from €3,153 to €23,334
- Staff costs +€16,025
up €16,025 (+57.1%), from €28,042 to €44,067
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 | €68,670 | €315,546 | +€246,876 | +359.5% |
| Fixed assets | 21/28 | €38,883 | €15,548 | -€23,334 | -60.0% |
| Tangible fixed assets | 22/27 | €38,260 | €14,926 | -€23,334 | -61.0% |
| Land and buildings | 22 | €30,743 | €8,715 | -€22,027 | -71.7% |
| Plant, machinery and equipment | 23 | €6,797 | €6,030 | -€767 | -11.3% |
| Furniture and vehicles | 24 | €720 | €180 | -€540 | -75.0% |
| Financial fixed assets | 28 | €623 | €623 | = | 0.0% |
| Current assets | 29/58 | €29,787 | €299,997 | +€270,210 | +907.1% |
| Stocks and contracts in progress | 3 | €2,543 | €2,543 | = | 0.0% |
| Stocks | 30/36 | €2,543 | €2,543 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,244 | €297,454 | +€270,210 | +991.8% |
| Total equity and liabilities | 10/49 | €68,670 | €315,546 | +€246,876 | +359.5% |
| Equity | 10/15 | €12,617 | €174,388 | +€161,771 | +1282.2% |
| Contributions | 10/11 | €61,987 | €61,987 | = | 0.0% |
| Capital | 10 | €61,987 | €61,987 | = | 0.0% |
| Issued capital | 100 | €61,987 | €61,987 | = | 0.0% |
| Reserves | 13 | €6,200 | €96,200 | +€90,000 | +1451.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | - | €90,000 | +€90,000 | |
| Profit (loss) carried forward | 14 | -€55,570 | €16,202 | +€71,771 | |
| Amounts payable | 17/49 | €56,053 | €141,157 | +€85,104 | +151.8% |
| Amounts payable within one year | 42/48 | €56,053 | €141,157 | +€85,104 | +151.8% |
| Trade debts | 44 | €10,015 | €15,021 | +€5,007 | +50.0% |
| Suppliers | 440/4 | €10,015 | €15,021 | +€5,007 | +50.0% |
| Taxes, remuneration and social security | 45 | €18,335 | €48,207 | +€29,872 | +162.9% |
| Taxes | 450/3 | €8,635 | €38,823 | +€30,188 | +349.6% |
| Remuneration and social security | 454/9 | €9,700 | €9,384 | -€316 | -3.3% |
| Other amounts payable | 47/48 | €27,703 | €77,929 | +€50,226 | +181.3% |
| Non-recurring operating income | 76A | - | €250,439 | +€250,439 | |
| Remuneration, social security and pensions | 62 | €28,042 | €44,067 | +€16,025 | +57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,153 | €23,334 | +€20,181 | +640.0% |
| Other operating charges | 640/8 | €6,705 | €6,847 | +€142 | +2.1% |
| Non-recurring operating charges | 66A | €85 | - | -€85 | |
| Gross operating margin | 9900 | €3,910 | €266,578 | +€262,668 | +6718.3% |
| Operating profit (loss) | 9901 | -€34,076 | €192,329 | +€226,405 | |
| Financial income | 75/76B | €66 | €284 | +€218 | +328.3% |
| Recurring financial income | 75 | €66 | €284 | +€218 | +328.3% |
| Financial charges | 65/66B | €520 | €574 | +€55 | +10.5% |
| Recurring financial charges | 65 | €520 | €574 | +€55 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€34,529 | €192,039 | +€226,568 | |
| Income taxes | 67/77 | €18 | €29,435 | +€29,417 | +164431.1% |
| Profit (loss) for the period | 9904 | -€34,547 | €162,604 | +€197,152 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,547 | €162,604 | +€197,152 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.