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SODYLOW: 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

SODYLOW

BE 0798.095.709
NACE 56.301, Cafés and bars
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,042
2024 · €6,249+€1,793
Equity
€19,123
2024 · €11,081+€8,042
Cash
€5,500
2024 · €724+€4,776
Balance sheet total
€81,117
2024 · €90,416-€9,299

Largest movements

2024 to 2025
Assets
  • Intangible fixed assets -€7,320

    down €7,320 (-12.5%), from €58,543 to €51,223

  • Stocks and contracts -€5,416

    down €5,416 (-60.3%), from €8,978 to €3,562

  • Cash +€4,776

    up €4,776 (+660%), from €724 to €5,500

    mainly Depreciation (+€10,551) and Net result for the year (+€8,042)

  • Tangible fixed assets -€3,231

    down €3,231 (-17.9%), from €18,079 to €14,848

    of which Furniture and vehicles: -€1,837

  • Current investments +€1,231

    up €1,231 (+84.4%), from €1,459 to €2,690

Equity and liabilities
  • Debts after one year -€18,188

    down €18,188 (-42.3%), from €43,042 to €24,854

  • Profit (loss) carried forward +€8,042

    up €8,042 (+81.1%), from -€9,919 to -€1,877

Income statement
  • Gross operating margin +€4,556

    up €4,556 (+21.5%), from €21,177 to €25,733

  • Other operating charges +€3,750

    up €3,750 (+523%), from €717 to €4,468

  • Financial charges -€983

    down €983 (-26.9%), from €3,659 to €2,676

From the 2024 result to the 2025 result

effect on the 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 €6,249
Gross operating margin +€4,556
Other operating charges -€3,750
Financial income +€4
Financial charges +€983
Result 2025 €8,042
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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 +€23,574
Investment -€1,231
Financing -€17,566
Cash 2024 €724
Net result for the year +€8,042
Depreciation +€10,551
Stocks and contracts +€5,416
Receivables within one year -€660
Trade debts +€186
Tax, wage and social debts +€39
Current investments -€1,231
Debts after one year -€18,188
Current portion of long-term debt +€621
Cash 2025 €5,500
brings cash intakes cash out
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €90,416 €81,117 -€9,299 -10.3%
Fixed assets 21/28 €79,122 €68,571 -€10,551 -13.3%
Intangible fixed assets 21 €58,543 €51,223 -€7,320 -12.5%
Tangible fixed assets 22/27 €18,079 €14,848 -€3,231 -17.9%
Plant, machinery and equipment 23 €12,307 €10,913 -€1,394 -11.3%
Furniture and vehicles 24 €5,773 €3,935 -€1,837 -31.8%
Financial fixed assets 28 €2,500 €2,500 = 0.0%
Current assets 29/58 €11,293 €12,545 +€1,252 +11.1%
Stocks and contracts in progress 3 €8,978 €3,562 -€5,416 -60.3%
Stocks 30/36 €8,978 €3,562 -€5,416 -60.3%
Amounts receivable within one year 40/41 €133 €793 +€660 +497%
Trade receivables 40 - €680 +€680
Other amounts receivable 41 €133 €113 -€20 -14.8%
Current investments 50/53 €1,459 €2,690 +€1,231 +84.4%
Cash at bank and in hand 54/58 €724 €5,500 +€4,776 +660%
Total equity and liabilities 10/49 €90,416 €81,117 -€9,299 -10.3%
Equity 10/15 €11,081 €19,123 +€8,042 +72.6%
Contributions 10/11 €21,000 €21,000 = 0.0%
Profit (loss) carried forward 14 -€9,919 -€1,877 +€8,042 +81.1%
Amounts payable 17/49 €79,335 €61,994 -€17,341 -21.9%
Amounts payable after more than one year 17 €43,042 €24,854 -€18,188 -42.3%
Financial debts 170/4 €43,042 €24,854 -€18,188 -42.3%
Amounts payable within one year 42/48 €36,293 €37,140 +€847 +2.3%
Current portion of amounts payable after more than one year 42 €17,566 €18,188 +€621 +3.5%
Trade debts 44 €296 €482 +€186 +63.1%
Suppliers 440/4 €296 €482 +€186 +63.1%
Taxes, remuneration and social security 45 €3,249 €3,288 +€39 +1.2%
Taxes 450/3 €3,249 €3,288 +€39 +1.2%
Other amounts payable 47/48 €15,182 €15,182 = 0.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €10,551 €10,551 = 0.0%
Other operating charges 640/8 €717 €4,468 +€3,750 +523%
Gross operating margin 9900 €21,177 €25,733 +€4,556 +21.5%
Operating profit (loss) 9901 €9,909 €10,714 +€805 +8.1%
Financial income 75/76B - €4 +€4
Recurring financial income 75 - €4 +€4
Financial charges 65/66B €3,659 €2,676 -€983 -26.9%
Recurring financial charges 65 €3,659 €2,676 -€983 -26.9%
Profit (loss) for the period before taxes 9903 €6,249 €8,042 +€1,793 +28.7%
Profit (loss) for the period 9904 €6,249 €8,042 +€1,793 +28.7%
Profit (loss) for the period to be appropriated 9905 €6,249 €8,042 +€1,793 +28.7%

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.