SODIJA: 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.
SODIJA
Largest movements
- Tangible fixed assets +€27,951
up €27,951 (+110%), from €25,403 to €53,355
- Receivables within one year -€5,149
down €5,149 (-95.6%), from €5,387 to €238
- Financial fixed assets +€5,000
up €5,000 (+3.1%), from €160,136 to €165,136
- Debts after one year +€32,192
up €32,192 (+212%), from €15,180 to €47,372
- Tax, wage and social debts -€23,103
down €23,103 (-49.3%), from €46,905 to €23,802
- Other debts +€19,616
up €19,616 (+32.0%), from €61,361 to €80,978
- Trade debts -€7,751
down €7,751 (-22.6%), from €34,288 to €26,537
- Profit (loss) carried forward +€3,762
up €3,762 (+26.4%), from €14,247 to €18,009
- Gross operating margin +€12,846
up €12,846 (+45.7%), from €28,091 to €40,937
- Other operating charges +€5,377
up €5,377 (+126%), from €4,282 to €9,659
- Depreciation +€4,293
up €4,293 (+36.1%), from €11,887 to €16,181
- Taxes +€4,076
up €4,076 (+70.7%), from €5,765 to €9,841
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 | €193,945 | €221,992 | +€28,046 | +14.5% |
| Fixed assets | 21/28 | €185,540 | €218,491 | +€32,951 | +17.8% |
| Tangible fixed assets | 22/27 | €25,403 | €53,355 | +€27,951 | +110% |
| Furniture and vehicles | 24 | €25,403 | €53,355 | +€27,951 | +110% |
| Financial fixed assets | 28 | €160,136 | €165,136 | +€5,000 | +3.1% |
| Current assets | 29/58 | €8,406 | €3,501 | -€4,905 | -58.4% |
| Amounts receivable within one year | 40/41 | €5,387 | €238 | -€5,149 | -95.6% |
| Other amounts receivable | 41 | €5,387 | €238 | -€5,149 | -95.6% |
| Cash at bank and in hand | 54/58 | €205 | €2,034 | +€1,829 | +895% |
| Deferred charges and accrued income | 490/1 | €2,814 | €1,229 | -€1,585 | -56.3% |
| Total equity and liabilities | 10/49 | €193,945 | €221,992 | +€28,046 | +14.5% |
| Equity | 10/15 | €24,247 | €28,009 | +€3,762 | +15.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,247 | €18,009 | +€3,762 | +26.4% |
| Amounts payable | 17/49 | €169,698 | €193,983 | +€24,284 | +14.3% |
| Amounts payable after more than one year | 17 | €15,180 | €47,372 | +€32,192 | +212% |
| Financial debts | 170/4 | €15,180 | €47,372 | +€32,192 | +212% |
| Amounts payable within one year | 42/48 | €154,518 | €146,610 | -€7,908 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €11,964 | €15,294 | +€3,330 | +27.8% |
| Trade debts | 44 | €34,288 | €26,537 | -€7,751 | -22.6% |
| Suppliers | 440/4 | €34,288 | €26,537 | -€7,751 | -22.6% |
| Taxes, remuneration and social security | 45 | €46,905 | €23,802 | -€23,103 | -49.3% |
| Taxes | 450/3 | €46,905 | €23,802 | -€23,103 | -49.3% |
| Other amounts payable | 47/48 | €61,361 | €80,978 | +€19,616 | +32.0% |
| Non-recurring operating income | 76A | - | €1,253 | +€1,253 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,887 | €16,181 | +€4,293 | +36.1% |
| Other operating charges | 640/8 | €4,282 | €9,659 | +€5,377 | +126% |
| Gross operating margin | 9900 | €28,091 | €40,937 | +€12,846 | +45.7% |
| Operating profit (loss) | 9901 | €11,922 | €15,097 | +€3,175 | +26.6% |
| Financial income | 75/76B | - | €81 | +€81 | |
| Recurring financial income | 75 | - | €81 | +€81 | |
| Financial charges | 65/66B | €1,709 | €1,575 | -€134 | -7.9% |
| Recurring financial charges | 65 | €1,709 | €1,575 | -€134 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €10,213 | €13,603 | +€3,391 | +33.2% |
| Income taxes | 67/77 | €5,765 | €9,841 | +€4,076 | +70.7% |
| Profit (loss) for the period | 9904 | €4,448 | €3,762 | -€685 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,448 | €3,762 | -€685 | -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 25 October 2026 via checked.be.