SODOMAR: 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.
What changed
SODOMAR
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€100,744
2024 · €118,105-€17,361
Equity
€1.2m
2024 · €1.1m+€100,744
Cash
€114,510
2024 · €122,003-€7,493
Balance sheet total
€1.3m
2024 · €1.2m+€112,346
Largest movements
Assets
- Tangible fixed assets +€61,406
up €61,406 (+8.1%), from €753,861 to €815,267
- Receivables within one year +€46,686
up €46,686 (+94.5%), from €49,394 to €96,081
of which Trade receivables: +€61,600
- Current investments +€14,728
new in 2025: €14,728
Equity and liabilities
- Reserves +€100,744
up €100,744 (+9.4%), from €1.1m to €1.2m
of which Distributable reserves: +€88,114
- Current portion of long-term debt +€18,333
up €18,333 (+122.2%), from €15,000 to €33,333
Income statement
- Gross operating margin -€11,926
down €11,926 (-6.8%), from €176,502 to €164,577
- Taxes +€11,131
up €11,131 (+25.1%), from €44,402 to €55,534
- Other operating charges -€6,090
down €6,090 (-60.8%), from €10,024 to €3,934
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
€118,105
Gross operating margin
-€11,926
Other operating charges
+€6,090
Financial income
+€1,349
Financial charges
-€1,743
Taxes
-€11,131
Result 2025
€100,744
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
+€61,502
Investment
-€76,134
Financing
+€7,139
Cash 2024
€122,003
From operations (derived)
+€61,502
Net result for the year
+€100,744
Receivables within one year
-€46,686
Deferred charges and accrued income
+€2,982
Trade debts
+€988
Tax, wage and social debts
-€387
Other debts
+€1,863
Accrued charges and deferred income
+€2,000
Investment (derived)
-€76,134
Investment in fixed assets (net)
-€61,406
Current investments
-€14,728
Financing
+€7,139
Current portion of long-term debt
+€18,333
Short-term financial debts
-€11,195
Cash 2025
€114,510
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,215,087 | €1,327,433 | +€112,346 | +9.2% |
| Fixed assets | 21/28 | €994,764 | €1,056,171 | +€61,406 | +6.2% |
| Tangible fixed assets | 22/27 | €753,861 | €815,267 | +€61,406 | +8.1% |
| Land and buildings | 22 | €753,861 | €815,267 | +€61,406 | +8.1% |
| Financial fixed assets | 28 | €240,903 | €240,903 | = | 0.0% |
| Current assets | 29/58 | €220,323 | €271,263 | +€50,940 | +23.1% |
| Amounts receivable after more than one year | 29 | €45,203 | €45,203 | = | 0.0% |
| Trade receivables | 290 | €45,203 | €45,203 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,394 | €96,081 | +€46,686 | +94.5% |
| Trade receivables | 40 | €34,204 | €95,804 | +€61,600 | +180.1% |
| Other amounts receivable | 41 | €15,191 | €277 | -€14,914 | -98.2% |
| Current investments | 50/53 | - | €14,728 | +€14,728 | |
| Cash at bank and in hand | 54/58 | €122,003 | €114,510 | -€7,493 | -6.1% |
| Deferred charges and accrued income | 490/1 | €3,722 | €741 | -€2,982 | -80.1% |
| Total equity and liabilities | 10/49 | €1,215,087 | €1,327,433 | +€112,346 | +9.2% |
| Equity | 10/15 | €1,134,656 | €1,235,399 | +€100,744 | +8.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,072,592 | €1,173,336 | +€100,744 | +9.4% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €58,940 | €71,570 | +€12,630 | +21.4% |
| Distributable reserves | 133 | €1,007,455 | €1,095,569 | +€88,114 | +8.7% |
| Profit (loss) carried forward | 14 | €90 | €90 | = | 0.0% |
| Amounts payable | 17/49 | €80,432 | €92,034 | +€11,602 | +14.4% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Other amounts payable | 178/9 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,432 | €50,034 | +€9,602 | +23.7% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €33,333 | +€18,333 | +122.2% |
| Financial debts | 43 | €11,195 | - | -€11,195 | |
| Credit institutions | 430/8 | €11,195 | - | -€11,195 | |
| Trade debts | 44 | €1,047 | €2,034 | +€988 | +94.3% |
| Suppliers | 440/4 | €1,047 | €2,034 | +€988 | +94.3% |
| Taxes, remuneration and social security | 45 | €13,169 | €12,782 | -€387 | -2.9% |
| Taxes | 450/3 | €13,169 | €12,782 | -€387 | -2.9% |
| Other amounts payable | 47/48 | €21 | €1,884 | +€1,863 | +8676.5% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €10,024 | €3,934 | -€6,090 | -60.8% |
| Gross operating margin | 9900 | €176,502 | €164,577 | -€11,926 | -6.8% |
| Operating profit (loss) | 9901 | €166,478 | €160,643 | -€5,836 | -3.5% |
| Financial income | 75/76B | - | €1,349 | +€1,349 | |
| Recurring financial income | 75 | - | €1,349 | +€1,349 | |
| Financial charges | 65/66B | €3,971 | €5,715 | +€1,743 | +43.9% |
| Recurring financial charges | 65 | €3,971 | €5,715 | +€1,743 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €162,507 | €156,277 | -€6,230 | -3.8% |
| Income taxes | 67/77 | €44,402 | €55,534 | +€11,131 | +25.1% |
| Profit (loss) for the period | 9904 | €118,105 | €100,744 | -€17,361 | -14.7% |
| Transfer to tax-exempt reserves | 689 | €58,940 | €12,630 | -€46,310 | -78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,165 | €88,114 | +€28,949 | +48.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.