SOGEFIDE: what changed
Two fiscal 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.
SOGEFIDE
Largest movements
- Cash -€4,225
down €4,225 (-74.7%), from €5,659 to €1,433
mainly Investment in fixed assets (net) (-€2,050) and Net result for the year (-€927)
- Tangible fixed assets +€1,898
new in 2025: €1,898
- Deferred charges and accrued income +€791
new in 2025: €791
- Receivables within one year +€759
up €759 (+7.0%), from €10,818 to €11,577
- Profit (loss) carried forward -€927
down €927, from €364 to -€562
- Tax, wage and social debts +€289
up €289 (+2.7%), from €10,695 to €10,984
- Gross operating margin +€2,512
up €2,512 (+91.1%), from €2,757 to €5,269
- Financial charges +€2,359
up €2,359 (+1739.1%), from €136 to €2,495
- Other operating charges +€1,316
up €1,316 (+237.9%), from €553 to €1,869
- Depreciation +€152
new in 2025: €152
- Taxes -€110
down €110 (-6.5%), from €1,704 to €1,593
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 | €16,477 | €15,700 | -€777 | -4.7% |
| Fixed assets | 21/28 | - | €1,898 | +€1,898 | |
| Tangible fixed assets | 22/27 | - | €1,898 | +€1,898 | |
| Furniture and vehicles | 24 | - | €1,898 | +€1,898 | |
| Current assets | 29/58 | €16,477 | €13,802 | -€2,675 | -16.2% |
| Amounts receivable within one year | 40/41 | €10,818 | €11,577 | +€759 | +7.0% |
| Trade receivables | 40 | €10,818 | €11,577 | +€759 | +7.0% |
| Cash at bank and in hand | 54/58 | €5,659 | €1,433 | -€4,225 | -74.7% |
| Deferred charges and accrued income | 490/1 | - | €791 | +€791 | |
| Total equity and liabilities | 10/49 | €16,477 | €15,700 | -€777 | -4.7% |
| Equity | 10/15 | €5,364 | €4,438 | -€927 | -17.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €364 | -€562 | -€927 | |
| Amounts payable | 17/49 | €11,113 | €11,263 | +€150 | +1.3% |
| Amounts payable within one year | 42/48 | €11,009 | €11,263 | +€253 | +2.3% |
| Trade debts | 44 | €36 | - | -€36 | |
| Suppliers | 440/4 | €36 | - | -€36 | |
| Taxes, remuneration and social security | 45 | €10,695 | €10,984 | +€289 | +2.7% |
| Taxes | 450/3 | €10,695 | €10,984 | +€289 | +2.7% |
| Other amounts payable | 47/48 | €279 | €279 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €103 | - | -€103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €152 | +€152 | |
| Other operating charges | 640/8 | €553 | €1,869 | +€1,316 | +237.9% |
| Non-recurring operating charges | 66A | - | €96 | +€96 | |
| Gross operating margin | 9900 | €2,757 | €5,269 | +€2,512 | +91.1% |
| Operating profit (loss) | 9901 | €2,204 | €3,152 | +€948 | +43.0% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €136 | €2,495 | +€2,359 | +1739.1% |
| Recurring financial charges | 65 | €136 | €2,495 | +€2,359 | +1739.1% |
| Profit (loss) for the period before taxes | 9903 | €2,068 | €667 | -€1,401 | -67.8% |
| Income taxes | 67/77 | €1,704 | €1,593 | -€110 | -6.5% |
| Profit (loss) for the period | 9904 | €364 | -€927 | -€1,291 | |
| Profit (loss) for the period to be appropriated | 9905 | €364 | -€927 | -€1,291 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.