SOGEBIMM: 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.
SOGEBIMM
Largest movements
- Tangible fixed assets +€36,492
up €36,492 (+31.8%), from €114,772 to €151,264
of which Land and buildings: +€36,998
- Cash -€32,556
down €32,556 (-43.6%), from €74,745 to €42,189
mainly Investment in fixed assets (net) (-€48,938) and Other debts (-€2,540)
- Profit (loss) carried forward +€8,118
up €8,118 (+13.7%), from €59,422 to €67,540
- Other debts -€2,540
down €2,540 (-5.4%), from €46,854 to €44,314
- Gross operating margin -€4,728
down €4,728 (-14.8%), from €32,052 to €27,324
- Taxes -€3,425
down €3,425 (-72.6%), from €4,720 to €1,294
- Depreciation +€2,321
up €2,321 (+22.9%), from €10,126 to €12,446
- Financial charges +€401
up €401 (+381%), from €105 to €506
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 | €189,517 | €193,659 | +€4,142 | +2.2% |
| Fixed assets | 21/28 | €114,772 | €151,264 | +€36,492 | +31.8% |
| Tangible fixed assets | 22/27 | €114,772 | €151,264 | +€36,492 | +31.8% |
| Land and buildings | 22 | €102,879 | €139,877 | +€36,998 | +36.0% |
| Plant, machinery and equipment | 23 | €11,893 | €8,227 | -€3,666 | -30.8% |
| Furniture and vehicles | 24 | - | €3,160 | +€3,160 | |
| Current assets | 29/58 | €74,745 | €42,395 | -€32,350 | -43.3% |
| Amounts receivable within one year | 40/41 | - | €206 | +€206 | |
| Other amounts receivable | 41 | - | €206 | +€206 | |
| Cash at bank and in hand | 54/58 | €74,745 | €42,189 | -€32,556 | -43.6% |
| Total equity and liabilities | 10/49 | €189,517 | €193,659 | +€4,142 | +2.2% |
| Equity | 10/15 | €141,227 | €149,345 | +€8,118 | +5.7% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,422 | €67,540 | +€8,118 | +13.7% |
| Amounts payable | 17/49 | €48,290 | €44,314 | -€3,977 | -8.2% |
| Amounts payable within one year | 42/48 | €48,290 | €44,314 | -€3,977 | -8.2% |
| Taxes, remuneration and social security | 45 | €1,437 | - | -€1,437 | |
| Taxes | 450/3 | €1,437 | - | -€1,437 | |
| Other amounts payable | 47/48 | €46,854 | €44,314 | -€2,540 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,126 | €12,446 | +€2,321 | +22.9% |
| Other operating charges | 640/8 | €5,098 | €5,281 | +€183 | +3.6% |
| Gross operating margin | 9900 | €32,052 | €27,324 | -€4,728 | -14.8% |
| Operating profit (loss) | 9901 | €16,828 | €9,596 | -€7,232 | -43.0% |
| Financial income | 75/76B | €77 | €322 | +€245 | +319% |
| Recurring financial income | 75 | €77 | €322 | +€245 | +319% |
| Financial charges | 65/66B | €105 | €506 | +€401 | +381% |
| Recurring financial charges | 65 | €105 | €506 | +€401 | +381% |
| Profit (loss) for the period before taxes | 9903 | €16,800 | €9,412 | -€7,388 | -44.0% |
| Income taxes | 67/77 | €4,720 | €1,294 | -€3,425 | -72.6% |
| Profit (loss) for the period | 9904 | €12,081 | €8,118 | -€3,963 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,081 | €8,118 | -€3,963 | -32.8% |
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 27 October 2026 via checked.be.