SOGEFI GESTION: 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.
SOGEFI GESTION
Largest movements
- Deferred charges and accrued income +€32,810
up €32,810 (+1,134%), from €2,893 to €35,703
- Tangible fixed assets +€31,845
up €31,845 (+4.0%), from €800,268 to €832,112
of which Furniture and vehicles: +€101,225
- Receivables within one year -€29,860
down €29,860 (-99.5%), from €30,021 to €160
of which Trade receivables: -€30,021
- Debts after one year -€130,943
down €130,943 (-18.1%), from €722,051 to €591,109
- Trade debts +€91,676
up €91,676 (+42.1%), from €218,003 to €309,679
- Profit (loss) carried forward +€45,474
up €45,474 (+15.8%), from €287,326 to €332,800
- Accrued charges and deferred income +€27,490
up €27,490 (+12,005%), from €229 to €27,719
- Tax, wage and social debts -€21,589
no longer reported in 2025 (was €21,589)
of which Taxes: -€15,000
- Gross operating margin +€132,691
up €132,691 (+31.2%), from €424,997 to €557,688
- Staff costs +€87,649
up €87,649 (+48.2%), from €181,987 to €269,637
- Depreciation +€26,558
up €26,558 (+21.2%), from €125,237 to €151,796
- Other operating charges +€26,102
up €26,102 (+2,257%), from €1,156 to €27,259
- Taxes +€12,988
up €12,988 (+76.3%), from €17,012 to €30,000
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 | €1,445,333 | €1,469,897 | +€24,564 | +1.7% |
| Formation expenses | 20 | €629 | €481 | -€148 | -23.5% |
| Fixed assets | 21/28 | €800,268 | €832,112 | +€31,845 | +4.0% |
| Tangible fixed assets | 22/27 | €800,268 | €832,112 | +€31,845 | +4.0% |
| Land and buildings | 22 | €591,443 | €565,955 | -€25,487 | -4.3% |
| Furniture and vehicles | 24 | €102,812 | €204,037 | +€101,225 | +98.5% |
| Leasing and similar rights | 25 | €97,847 | €53,260 | -€44,587 | -45.6% |
| Other tangible fixed assets | 26 | €8,167 | €8,860 | +€693 | +8.5% |
| Current assets | 29/58 | €644,437 | €637,304 | -€7,133 | -1.1% |
| Amounts receivable after more than one year | 29 | €584,770 | €584,770 | = | 0.0% |
| Other amounts receivable | 291 | €584,770 | €584,770 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,021 | €160 | -€29,860 | -99.5% |
| Trade receivables | 40 | €30,021 | - | -€30,021 | |
| Other amounts receivable | 41 | - | €160 | +€160 | |
| Cash at bank and in hand | 54/58 | €26,753 | €16,671 | -€10,082 | -37.7% |
| Deferred charges and accrued income | 490/1 | €2,893 | €35,703 | +€32,810 | +1,134% |
| Total equity and liabilities | 10/49 | €1,445,333 | €1,469,897 | +€24,564 | +1.7% |
| Equity | 10/15 | €307,786 | €353,260 | +€45,474 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €287,326 | €332,800 | +€45,474 | +15.8% |
| Amounts payable | 17/49 | €1,137,547 | €1,116,636 | -€20,911 | -1.8% |
| Amounts payable after more than one year | 17 | €722,051 | €591,109 | -€130,943 | -18.1% |
| Financial debts | 170/4 | €722,051 | €591,109 | -€130,943 | -18.1% |
| Amounts payable within one year | 42/48 | €415,267 | €497,808 | +€82,542 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €175,675 | €188,129 | +€12,454 | +7.1% |
| Trade debts | 44 | €218,003 | €309,679 | +€91,676 | +42.1% |
| Suppliers | 440/4 | €218,003 | €309,679 | +€91,676 | +42.1% |
| Taxes, remuneration and social security | 45 | €21,589 | - | -€21,589 | |
| Taxes | 450/3 | €15,000 | - | -€15,000 | |
| Remuneration and social security | 454/9 | €6,589 | - | -€6,589 | |
| Accrued charges and deferred income | 492/3 | €229 | €27,719 | +€27,490 | +12,005% |
| Remuneration, social security and pensions | 62 | €181,987 | €269,637 | +€87,649 | +48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,237 | €151,796 | +€26,558 | +21.2% |
| Other operating charges | 640/8 | €1,156 | €27,259 | +€26,102 | +2,257% |
| Gross operating margin | 9900 | €424,997 | €557,688 | +€132,691 | +31.2% |
| Operating profit (loss) | 9901 | €116,616 | €108,997 | -€7,619 | -6.5% |
| Financial income | 75/76B | €341 | €214 | -€127 | -37.2% |
| Recurring financial income | 75 | €341 | €214 | -€127 | -37.2% |
| Financial charges | 65/66B | €25,012 | €33,736 | +€8,724 | +34.9% |
| Recurring financial charges | 65 | €25,012 | €33,736 | +€8,724 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €91,945 | €75,474 | -€16,470 | -17.9% |
| Income taxes | 67/77 | €17,012 | €30,000 | +€12,988 | +76.3% |
| Profit (loss) for the period | 9904 | €74,933 | €45,474 | -€29,459 | -39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €74,933 | €45,474 | -€29,459 | -39.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.