SODIDEL: 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.
SODIDEL
Largest movements
- Cash +€59,393
up €59,393 (+91.1%), from €65,203 to €124,596
mainly Net result for the year (+€58,190) and Other debts (+€10,910)
- Tangible fixed assets +€10,829
up €10,829 (+10.3%), from €104,815 to €115,643
of which Other tangible fixed assets: +€14,572
- Receivables within one year +€8,199
up €8,199 (+165.6%), from €4,950 to €13,149
- Profit (loss) carried forward +€58,190
up €58,190 (+65.2%), from €89,309 to €147,499
- Other debts +€10,910
up €10,910 (+270.7%), from €4,030 to €14,940
- Tax, wage and social debts +€7,154
up €7,154 (+54.5%), from €13,123 to €20,277
- Financial income +€40,776
new in 2025: €40,776
of which Financial income: +€40,776
- Taxes +€9,296
up €9,296 (+80.9%), from €11,491 to €20,786
- Gross operating margin -€4,649
down €4,649 (-8.6%), from €54,328 to €49,679
- Depreciation +€756
up €756 (+11.3%), from €6,694 to €7,449
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 | €174,968 | €253,388 | +€78,420 | +44.8% |
| Fixed assets | 21/28 | €104,815 | €115,643 | +€10,829 | +10.3% |
| Tangible fixed assets | 22/27 | €104,815 | €115,643 | +€10,829 | +10.3% |
| Land and buildings | 22 | €89,135 | €84,289 | -€4,846 | -5.4% |
| Plant, machinery and equipment | 23 | - | €1,102 | +€1,102 | |
| Other tangible fixed assets | 26 | €15,679 | €30,251 | +€14,572 | +92.9% |
| Current assets | 29/58 | €70,153 | €137,745 | +€67,591 | +96.3% |
| Amounts receivable within one year | 40/41 | €4,950 | €13,149 | +€8,199 | +165.6% |
| Trade receivables | 40 | €4,950 | €13,149 | +€8,199 | +165.6% |
| Cash at bank and in hand | 54/58 | €65,203 | €124,596 | +€59,393 | +91.1% |
| Total equity and liabilities | 10/49 | €174,968 | €253,388 | +€78,420 | +44.8% |
| Equity | 10/15 | €157,509 | €215,699 | +€58,190 | +36.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,309 | €147,499 | +€58,190 | +65.2% |
| Amounts payable | 17/49 | €17,459 | €37,689 | +€20,230 | +115.9% |
| Amounts payable within one year | 42/48 | €17,459 | €37,689 | +€20,230 | +115.9% |
| Trade debts | 44 | €306 | €2,472 | +€2,166 | +707.8% |
| Suppliers | 440/4 | €306 | €2,472 | +€2,166 | +707.8% |
| Taxes, remuneration and social security | 45 | €13,123 | €20,277 | +€7,154 | +54.5% |
| Taxes | 450/3 | €13,123 | €20,277 | +€7,154 | +54.5% |
| Other amounts payable | 47/48 | €4,030 | €14,940 | +€10,910 | +270.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,694 | €7,449 | +€756 | +11.3% |
| Other operating charges | 640/8 | €3,805 | €3,925 | +€120 | +3.1% |
| Gross operating margin | 9900 | €54,328 | €49,679 | -€4,649 | -8.6% |
| Operating profit (loss) | 9901 | €43,829 | €38,305 | -€5,524 | -12.6% |
| Financial income | 75/76B | - | €40,776 | +€40,776 | |
| Recurring financial income | 75 | - | €40,776 | +€40,776 | |
| Non-recurring financial income | 76B | - | €40,776 | +€40,776 | |
| Financial charges | 65/66B | €104 | €104 | = | 0.0% |
| Recurring financial charges | 65 | €104 | €104 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €43,725 | €78,976 | +€35,252 | +80.6% |
| Income taxes | 67/77 | €11,491 | €20,786 | +€9,296 | +80.9% |
| Profit (loss) for the period | 9904 | €32,234 | €58,190 | +€25,956 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,234 | €58,190 | +€25,956 | +80.5% |
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 1 October 2026 via checked.be.