SOGECOFISC: 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.
SOGECOFISC
Largest movements
- Cash -€5,872
down €5,872 (-14.9%), from €39,322 to €33,450
mainly Tax, wage and social debts (-€4,212) and Trade debts (-€2,476)
- Receivables within one year -€2,814
down €2,814 (-17.6%), from €16,009 to €13,195
- Deferred charges and accrued income +€938
up €938 (+143.3%), from €655 to €1,593
- Tax, wage and social debts -€4,212
down €4,212 (-39.5%), from €10,655 to €6,443
of which Taxes: -€4,212
- Trade debts -€2,476
down €2,476 (-75.9%), from €3,262 to €787
- Profit (loss) carried forward -€1,060
down €1,060 (-61.9%), from €1,713 to €653
- Write-downs -€11,601
down €11,601 (-85.5%), from €13,562 to €1,961
- Gross operating margin -€6,599
down €6,599 (-77.3%), from €8,541 to €1,942
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,202 | €60,455 | -€7,747 | -11.4% |
| Current assets | 29/58 | €68,202 | €60,455 | -€7,747 | -11.4% |
| Amounts receivable within one year | 40/41 | €16,009 | €13,195 | -€2,814 | -17.6% |
| Trade receivables | 40 | €16,009 | €13,195 | -€2,814 | -17.6% |
| Current investments | 50/53 | €12,216 | €12,216 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,322 | €33,450 | -€5,872 | -14.9% |
| Deferred charges and accrued income | 490/1 | €655 | €1,593 | +€938 | +143.3% |
| Total equity and liabilities | 10/49 | €68,202 | €60,455 | -€7,747 | -11.4% |
| Equity | 10/15 | €54,285 | €53,225 | -€1,060 | -2.0% |
| Contributions | 10/11 | €21,553 | €21,553 | = | 0.0% |
| Contributions outside capital | 11 | €21,553 | €21,553 | = | 0.0% |
| Other | 1109/19 | €21,553 | €21,553 | = | 0.0% |
| Reserves | 13 | €31,019 | €31,019 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Legal reserve | 130 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,656 | €14,656 | = | 0.0% |
| Distributable reserves | 133 | €13,863 | €13,863 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,713 | €653 | -€1,060 | -61.9% |
| Amounts payable | 17/49 | €13,917 | €7,230 | -€6,687 | -48.1% |
| Amounts payable within one year | 42/48 | €13,917 | €7,230 | -€6,687 | -48.1% |
| Trade debts | 44 | €3,262 | €787 | -€2,476 | -75.9% |
| Suppliers | 440/4 | €3,262 | €787 | -€2,476 | -75.9% |
| Taxes, remuneration and social security | 45 | €10,655 | €6,443 | -€4,212 | -39.5% |
| Taxes | 450/3 | €9,655 | €5,443 | -€4,212 | -43.6% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,562 | €1,961 | -€11,601 | -85.5% |
| Other operating charges | 640/8 | €1,253 | €1,191 | -€62 | -5.0% |
| Gross operating margin | 9900 | €8,541 | €1,942 | -€6,599 | -77.3% |
| Operating profit (loss) | 9901 | -€6,274 | -€1,210 | +€5,065 | +80.7% |
| Financial income | 75/76B | €390 | €420 | +€30 | +7.7% |
| Recurring financial income | 75 | €390 | €420 | +€30 | +7.7% |
| Financial charges | 65/66B | €64 | €75 | +€12 | +18.2% |
| Recurring financial charges | 65 | €64 | €75 | +€12 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,948 | -€865 | +€5,083 | +85.5% |
| Income taxes | 67/77 | €183 | €195 | +€12 | +6.6% |
| Profit (loss) for the period | 9904 | -€6,131 | -€1,060 | +€5,071 | +82.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,131 | -€1,060 | +€5,071 | +82.7% |
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 9 October 2026 via checked.be.