SOGENTOM: 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.
SOGENTOM
Largest movements
- Receivables within one year -€40,197
down €40,197 (-72.2%), from €55,698 to €15,502
of which Trade receivables: -€40,000
- Debts after one year -€51,220
down €51,220 (-57.2%), from €89,483 to €38,263
- Current portion of long-term debt -€11,035
no longer reported in 2025 (was €11,035)
- Tax, wage and social debts +€9,901
up €9,901 (+44.0%), from €22,511 to €32,412
- Gross operating margin -€40,108
down €40,108 (-50.4%), from €79,542 to €39,434
- Taxes +€9,897
up €9,897 (+48.5%), from €20,405 to €30,302
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €524,061 | €483,792 | -€40,269 | -7.7% |
| Formation expenses | 20 | €822 | €0 | -€822 | -100% |
| Fixed assets | 21/28 | €428,790 | €428,790 | = | 0.0% |
| Financial fixed assets | 28 | €428,790 | €428,790 | = | 0.0% |
| Current assets | 29/58 | €94,448 | €55,002 | -€39,447 | -41.8% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,698 | €15,502 | -€40,197 | -72.2% |
| Trade receivables | 40 | €40,502 | €502 | -€40,000 | -98.8% |
| Other amounts receivable | 41 | €15,197 | €15,000 | -€197 | -1.3% |
| Deferred charges and accrued income | 490/1 | €8,750 | €9,500 | +€750 | +8.6% |
| Total equity and liabilities | 10/49 | €524,061 | €483,792 | -€40,269 | -7.7% |
| Equity | 10/15 | €366,453 | €372,485 | +€6,032 | +1.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €265,000 | €270,000 | +€5,000 | +1.9% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €255,000 | €260,000 | +€5,000 | +2.0% |
| Profit (loss) carried forward | 14 | €1,453 | €2,485 | +€1,032 | +71.0% |
| Amounts payable | 17/49 | €157,608 | €111,307 | -€46,301 | -29.4% |
| Amounts payable after more than one year | 17 | €89,483 | €38,263 | -€51,220 | -57.2% |
| Other amounts payable | 178/9 | €89,483 | €38,263 | -€51,220 | -57.2% |
| Amounts payable within one year | 42/48 | €48,050 | €51,497 | +€3,448 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €11,035 | - | -€11,035 | |
| Financial debts | 43 | €5,629 | €9,110 | +€3,482 | +61.9% |
| Credit institutions | 430/8 | €5,629 | €9,110 | +€3,482 | +61.9% |
| Trade debts | 44 | €5,760 | €6,860 | +€1,100 | +19.1% |
| Suppliers | 440/4 | €5,760 | €6,860 | +€1,100 | +19.1% |
| Taxes, remuneration and social security | 45 | €22,511 | €32,412 | +€9,901 | +44.0% |
| Taxes | 450/3 | €22,511 | €32,412 | +€9,901 | +44.0% |
| Other amounts payable | 47/48 | €3,116 | €3,116 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €20,076 | €21,547 | +€1,472 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €298 | €822 | +€525 | +176% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €79,542 | €39,434 | -€40,108 | -50.4% |
| Operating profit (loss) | 9901 | €78,860 | €38,224 | -€40,636 | -51.5% |
| Financial income | 75/76B | €750 | €750 | = | 0.0% |
| Recurring financial income | 75 | €750 | €750 | = | 0.0% |
| Financial charges | 65/66B | €3,165 | €2,640 | -€525 | -16.6% |
| Recurring financial charges | 65 | €3,165 | €2,640 | -€525 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €76,445 | €36,334 | -€40,111 | -52.5% |
| Income taxes | 67/77 | €20,405 | €30,302 | +€9,897 | +48.5% |
| Profit (loss) for the period | 9904 | €56,040 | €6,032 | -€50,008 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,040 | €6,032 | -€50,008 | -89.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.