SOGEPRA: 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.
SOGEPRA
Largest movements
- Tangible fixed assets -€32,970
down €32,970 (-5.8%), from €566,324 to €533,354
of which Land and buildings: -€19,827
- Cash +€28,123
up €28,123 (+14.1%), from €199,115 to €227,238
mainly Depreciation (+€85,243) and Net result for the year (+€6,187)
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€7,931
down €7,931, from €6,518 to -€1,413
- Other operating charges -€6,588
down €6,588 (-44.8%), from €14,709 to €8,121
- Financial charges -€5,046
no longer reported in 2025 (was €5,046)
of which Financial charges: -€5,046
- Financial income +€4,067
up €4,067 (+76.2%), from €5,338 to €9,405
- Gross operating margin -€2,825
down €2,825 (-3.1%), from €91,558 to €88,733
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 | €906,011 | €909,225 | +€3,214 | +0.4% |
| Fixed assets | 21/28 | €566,324 | €533,354 | -€32,970 | -5.8% |
| Tangible fixed assets | 22/27 | €566,324 | €533,354 | -€32,970 | -5.8% |
| Land and buildings | 22 | €524,771 | €504,944 | -€19,827 | -3.8% |
| Plant, machinery and equipment | 23 | €1,803 | €1,262 | -€541 | -30.0% |
| Furniture and vehicles | 24 | €39,750 | €27,148 | -€12,602 | -31.7% |
| Current assets | 29/58 | €339,687 | €375,871 | +€36,184 | +10.7% |
| Amounts receivable within one year | 40/41 | €42,295 | €47,456 | +€5,161 | +12.2% |
| Trade receivables | 40 | €8,201 | €8,200 | -€1 | 0.0% |
| Other amounts receivable | 41 | €34,094 | €39,256 | +€5,162 | +15.1% |
| Current investments | 50/53 | €94,300 | €94,300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €199,115 | €227,238 | +€28,123 | +14.1% |
| Deferred charges and accrued income | 490/1 | €3,977 | €6,877 | +€2,900 | +72.9% |
| Total equity and liabilities | 10/49 | €906,011 | €909,225 | +€3,214 | +0.4% |
| Equity | 10/15 | €869,536 | €875,723 | +€6,187 | +0.7% |
| Contributions | 10/11 | €703,000 | €703,000 | = | 0.0% |
| Capital | 10 | €703,000 | €703,000 | = | 0.0% |
| Issued capital | 100 | €703,000 | €703,000 | = | 0.0% |
| Reserves | 13 | €22,000 | €23,000 | +€1,000 | +4.5% |
| Non-distributable reserves | 130/1 | €22,000 | €23,000 | +€1,000 | +4.5% |
| Legal reserve | 130 | €22,000 | €23,000 | +€1,000 | +4.5% |
| Profit (loss) carried forward | 14 | €144,536 | €149,723 | +€5,187 | +3.6% |
| Amounts payable | 17/49 | €36,475 | €33,502 | -€2,973 | -8.2% |
| Amounts payable within one year | 42/48 | €36,475 | €33,502 | -€2,973 | -8.2% |
| Trade debts | 44 | €8,987 | €7,330 | -€1,657 | -18.4% |
| Suppliers | 440/4 | €8,987 | €7,330 | -€1,657 | -18.4% |
| Other amounts payable | 47/48 | €27,488 | €26,172 | -€1,316 | -4.8% |
| Turnover | 70 | €184,221 | €182,465 | -€1,756 | -1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €92,663 | €93,732 | +€1,069 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,531 | €85,243 | +€1,712 | +2.0% |
| Other operating charges | 640/8 | €14,709 | €8,121 | -€6,588 | -44.8% |
| Gross operating margin | 9900 | €91,558 | €88,733 | -€2,825 | -3.1% |
| Operating profit (loss) | 9901 | -€6,682 | -€4,631 | +€2,051 | +30.7% |
| Financial income | 75/76B | €5,338 | €9,405 | +€4,067 | +76.2% |
| Recurring financial income | 75 | €5,338 | €9,405 | +€4,067 | +76.2% |
| Financial charges | 65/66B | €5,046 | - | -€5,046 | |
| Recurring financial charges | 65 | €5,046 | - | -€5,046 | |
| Non-recurring financial charges | 66B | €5,046 | - | -€5,046 | |
| Profit (loss) for the period before taxes | 9903 | -€6,390 | €4,774 | +€11,164 | |
| Income taxes | 67/77 | €6,518 | -€1,413 | -€7,931 | |
| Profit (loss) for the period | 9904 | -€12,908 | €6,187 | +€19,095 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,908 | €6,187 | +€19,095 |
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.