SODIMS: 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.
What changed
SODIMS
NACE 46.900, Non-specialised wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6,987
2024 · €4,052+€2,935
Equity
€414,327
2024 · €407,341+€6,987
Cash
€6,597
2024 · €8,367-€1,770
Balance sheet total
€1.2m
2024 · €1.2m-€37,347
Largest movements
Assets
- Tangible fixed assets -€37,281
down €37,281 (-3.9%), from €966,697 to €929,416
of which Land and buildings: -€29,409
Equity and liabilities
- Debts after one year -€43,729
down €43,729 (-8.3%), from €524,521 to €480,792
Income statement
- Depreciation -€3,462
down €3,462 (-8.2%), from €42,217 to €38,756
- Taxes +€1,964
up €1,964 (+10.2%), from €19,298 to €21,262
- Gross operating margin +€1,642
up €1,642 (+2.0%), from €83,791 to €85,433
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.
Result 2024
€4,052
Gross operating margin
+€1,642
Depreciation
+€3,462
Other operating charges
-€741
Financial income
-€1
Financial charges
+€537
Taxes
-€1,964
Result 2025
€6,987
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.
From operations
+€44,676
Investment
-€1,475
Financing
-€44,972
Cash 2024
€8,367
From operations (derived)
+€44,676
Net result for the year
+€6,987
Depreciation
+€38,756
Receivables within one year
-€1,691
Deferred charges and accrued income
-€13
Provisions
-€2,173
Trade debts
-€6,292
Tax, wage and social debts
+€1,411
Other debts
+€7,693
Investment (derived)
-€1,475
Investment in fixed assets (net)
-€1,475
Financing
-€44,972
Debts after one year
-€43,729
Current portion of long-term debt
-€2,194
Short-term financial debts
+€952
Cash 2025
€6,597
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,226,136 | €1,188,790 | -€37,347 | -3.0% |
| Fixed assets | 21/28 | €966,821 | €929,540 | -€37,281 | -3.9% |
| Tangible fixed assets | 22/27 | €966,697 | €929,416 | -€37,281 | -3.9% |
| Land and buildings | 22 | €914,164 | €884,754 | -€29,409 | -3.2% |
| Plant, machinery and equipment | 23 | €10,424 | €9,982 | -€442 | -4.2% |
| Furniture and vehicles | 24 | €42,109 | €34,680 | -€7,429 | -17.6% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €259,315 | €259,249 | -€66 | 0.0% |
| Amounts receivable after more than one year | 29 | €245,060 | €245,060 | = | 0.0% |
| Other amounts receivable | 291 | €245,060 | €245,060 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,372 | €6,063 | +€1,691 | +38.7% |
| Trade receivables | 40 | - | €2,836 | +€2,836 | |
| Other amounts receivable | 41 | €4,372 | €3,227 | -€1,145 | -26.2% |
| Cash at bank and in hand | 54/58 | €8,367 | €6,597 | -€1,770 | -21.2% |
| Deferred charges and accrued income | 490/1 | €1,516 | €1,529 | +€13 | +0.9% |
| Total equity and liabilities | 10/49 | €1,226,136 | €1,188,790 | -€37,347 | -3.0% |
| Equity | 10/15 | €407,341 | €414,327 | +€6,987 | +1.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €525,931 | €521,710 | -€4,221 | -0.8% |
| Non-distributable reserves | 130/1 | €10,535 | €10,535 | = | 0.0% |
| Legal reserve | 130 | €10,535 | €10,535 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,546 | €12,325 | -€4,221 | -25.5% |
| Distributable reserves | 133 | €498,850 | €498,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€180,090 | -€168,883 | +€11,207 | +6.2% |
| Provisions and deferred taxes | 16 | €4,993 | €2,819 | -€2,173 | -43.5% |
| Deferred taxes | 168 | €4,993 | €2,819 | -€2,173 | -43.5% |
| Amounts payable | 17/49 | €813,803 | €771,643 | -€42,160 | -5.2% |
| Amounts payable after more than one year | 17 | €524,521 | €480,792 | -€43,729 | -8.3% |
| Financial debts | 170/4 | €524,521 | €480,792 | -€43,729 | -8.3% |
| Amounts payable within one year | 42/48 | €289,282 | €290,852 | +€1,569 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €21,711 | €19,517 | -€2,194 | -10.1% |
| Financial debts | 43 | €42,777 | €43,729 | +€952 | +2.2% |
| Other loans | 439 | €42,777 | €43,729 | +€952 | +2.2% |
| Trade debts | 44 | €22,015 | €15,723 | -€6,292 | -28.6% |
| Suppliers | 440/4 | €22,015 | €15,723 | -€6,292 | -28.6% |
| Taxes, remuneration and social security | 45 | €1,000 | €2,411 | +€1,411 | +141.1% |
| Taxes | 450/3 | €1,000 | €2,411 | +€1,411 | +141.1% |
| Other amounts payable | 47/48 | €201,779 | €209,472 | +€7,693 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,217 | €38,756 | -€3,462 | -8.2% |
| Other operating charges | 640/8 | €6,704 | €7,445 | +€741 | +11.1% |
| Gross operating margin | 9900 | €83,791 | €85,433 | +€1,642 | +2.0% |
| Operating profit (loss) | 9901 | €34,870 | €39,233 | +€4,363 | +12.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €13,694 | €13,158 | -€537 | -3.9% |
| Recurring financial charges | 65 | €13,694 | €13,158 | -€537 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €21,176 | €26,075 | +€4,899 | +23.1% |
| Transfer from deferred taxes | 780 | €2,173 | €2,173 | = | 0.0% |
| Income taxes | 67/77 | €19,298 | €21,262 | +€1,964 | +10.2% |
| Profit (loss) for the period | 9904 | €4,052 | €6,987 | +€2,935 | +72.4% |
| Transfer from tax-exempt reserves | 789 | €4,221 | €4,221 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,273 | €11,207 | +€2,935 | +35.5% |
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 8 October 2026 via checked.be.