SOGILAB: 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.
SOGILAB
Largest movements
- Current investments -€162,000
no longer reported in 2025 (was €162,000)
- Receivables within one year +€10,480
up €10,480 (+14.9%), from €70,222 to €80,702
of which Trade receivables: +€15,353
- Deferred charges and accrued income -€8,877
no longer reported in 2025 (was €8,877)
- Tangible fixed assets -€4,062
down €4,062 (-28.7%), from €14,133 to €10,071
- Receivables after one year -€3,664
down €3,664 (-19.2%), from €19,112 to €15,448
- Reserves -€205,834
no longer reported in 2025 (was €205,834)
- Other debts +€136,000
new in 2025: €136,000
- Profit (loss) carried forward -€122,715
down €122,715 (-87.6%), from €140,057 to €17,342
- Tax, wage and social debts +€21,828
up €21,828 (+1,005%), from €2,172 to €24,000
- Gross operating margin -€80,717
down €80,717 (-43.6%), from €185,218 to €104,501
- Taxes -€20,158
down €20,158 (-47.8%), from €42,172 to €22,014
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 | €351,304 | €180,379 | -€170,924 | -48.7% |
| Fixed assets | 21/28 | €14,133 | €10,071 | -€4,062 | -28.7% |
| Tangible fixed assets | 22/27 | €14,133 | €10,071 | -€4,062 | -28.7% |
| Furniture and vehicles | 24 | €14,133 | €10,071 | -€4,062 | -28.7% |
| Current assets | 29/58 | €337,171 | €170,308 | -€166,862 | -49.5% |
| Amounts receivable after more than one year | 29 | €19,112 | €15,448 | -€3,664 | -19.2% |
| Other amounts receivable | 291 | €19,112 | €15,448 | -€3,664 | -19.2% |
| Amounts receivable within one year | 40/41 | €70,222 | €80,702 | +€10,480 | +14.9% |
| Trade receivables | 40 | - | €15,353 | +€15,353 | |
| Other amounts receivable | 41 | €70,222 | €65,349 | -€4,873 | -6.9% |
| Current investments | 50/53 | €162,000 | - | -€162,000 | |
| Cash at bank and in hand | 54/58 | €76,961 | €74,159 | -€2,802 | -3.6% |
| Deferred charges and accrued income | 490/1 | €8,877 | - | -€8,877 | |
| Total equity and liabilities | 10/49 | €351,304 | €180,379 | -€170,924 | -48.7% |
| Equity | 10/15 | €348,391 | €19,842 | -€328,548 | -94.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €205,834 | - | -€205,834 | |
| Distributable reserves | 133 | €205,834 | - | -€205,834 | |
| Profit (loss) carried forward | 14 | €140,057 | €17,342 | -€122,715 | -87.6% |
| Amounts payable | 17/49 | €2,913 | €160,537 | +€157,624 | +5,412% |
| Amounts payable within one year | 42/48 | €2,913 | €160,113 | +€157,200 | +5,397% |
| Trade debts | 44 | €740 | €113 | -€628 | -84.8% |
| Suppliers | 440/4 | €740 | €113 | -€628 | -84.8% |
| Taxes, remuneration and social security | 45 | €2,172 | €24,000 | +€21,828 | +1,005% |
| Taxes | 450/3 | €2,172 | €24,000 | +€21,828 | +1,005% |
| Other amounts payable | 47/48 | - | €136,000 | +€136,000 | |
| Accrued charges and deferred income | 492/3 | - | €424 | +€424 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,671 | €4,062 | +€390 | +10.6% |
| Other operating charges | 640/8 | €386 | €72 | -€315 | -81.5% |
| Gross operating margin | 9900 | €185,218 | €104,501 | -€80,717 | -43.6% |
| Operating profit (loss) | 9901 | €181,160 | €100,368 | -€80,792 | -44.6% |
| Financial income | 75/76B | €1,614 | €3,158 | +€1,544 | +95.7% |
| Recurring financial income | 75 | €1,614 | €3,158 | +€1,544 | +95.7% |
| Financial charges | 65/66B | €544 | €60 | -€484 | -89.0% |
| Recurring financial charges | 65 | €544 | €60 | -€484 | -89.0% |
| Profit (loss) for the period before taxes | 9903 | €182,229 | €103,466 | -€78,764 | -43.2% |
| Income taxes | 67/77 | €42,172 | €22,014 | -€20,158 | -47.8% |
| Profit (loss) for the period | 9904 | €140,057 | €81,452 | -€58,606 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €140,057 | €81,452 | -€58,606 | -41.8% |
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 19 October 2026 via checked.be.