SOGESAN: 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.
SOGESAN
Largest movements
- Receivables within one year -€1,410
down €1,410 (-4.4%), from €31,910 to €30,500
of which Other amounts receivable: -€999
- Profit (loss) carried forward -€3,016
down €3,016 (-26.5%), from €11,369 to €8,353
- Trade debts +€1,972
up €1,972 (+446%), from €442 to €2,414
of which Suppliers: +€2,414
- Tax, wage and social debts -€405
down €405 (-25.4%), from €1,596 to €1,191
- Gross operating margin -€5,776
down €5,776, from €3,028 to -€2,748
- Taxes -€595
down €595 (-99.8%), from €596 to €1
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,999 | €30,550 | -€1,449 | -4.5% |
| Fixed assets | 21/28 | €15 | €15 | = | 0.0% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €31,984 | €30,535 | -€1,449 | -4.5% |
| Amounts receivable within one year | 40/41 | €31,910 | €30,500 | -€1,410 | -4.4% |
| Trade receivables | 40 | €6,998 | €6,587 | -€411 | -5.9% |
| Other amounts receivable | 41 | €24,912 | €23,913 | -€999 | -4.0% |
| Cash at bank and in hand | 54/58 | €74 | €35 | -€39 | -52.7% |
| Total equity and liabilities | 10/49 | €31,999 | €30,550 | -€1,449 | -4.5% |
| Equity | 10/15 | €29,961 | €26,945 | -€3,016 | -10.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,369 | €8,353 | -€3,016 | -26.5% |
| Amounts payable | 17/49 | €2,038 | €3,605 | +€1,567 | +76.9% |
| Amounts payable within one year | 42/48 | €2,038 | €3,605 | +€1,567 | +76.9% |
| Trade debts | 44 | €442 | €2,414 | +€1,972 | +446% |
| Suppliers | 440/4 | - | €2,414 | +€2,414 | |
| Bills of exchange payable | 441 | €442 | - | -€442 | |
| Taxes, remuneration and social security | 45 | €1,596 | €1,191 | -€405 | -25.4% |
| Taxes | 450/3 | €1,596 | €1,191 | -€405 | -25.4% |
| Gross operating margin | 9900 | €3,028 | -€2,748 | -€5,776 | |
| Operating profit (loss) | 9901 | €3,028 | -€2,748 | -€5,776 | |
| Financial charges | 65/66B | €258 | €267 | +€9 | +3.5% |
| Recurring financial charges | 65 | €258 | €267 | +€9 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €2,770 | -€3,015 | -€5,785 | |
| Income taxes | 67/77 | €596 | €1 | -€595 | -99.8% |
| Profit (loss) for the period | 9904 | €2,174 | -€3,016 | -€5,190 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,174 | -€3,016 | -€5,190 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.