SOGILIS: what changed
SOGILIS
Largest movements
- Receivables within one year +€35,669
up €35,669 (+165%), from €21,632 to €57,301
of which Trade receivables: +€40,514
- Cash -€8,763
down €8,763 (-27.5%), from €31,902 to €23,139
mainly Receivables within one year (-€35,669) and Contributions, distributions and other (-€18,121)
- Tangible fixed assets +€1,436
up €1,436 (+6.6%), from €21,655 to €23,091
of which Furniture and vehicles: +€2,682
- Reserves +€13,512
up €13,512 (+12.0%), from €112,589 to €126,101
of which Distributable reserves: +€13,512
- Tax, wage and social debts +€11,832
new in 2026: €11,832
of which Taxes: +€9,470
- Trade debts +€3,429
new in 2026: €3,429
- Gross operating margin +€70,164
up €70,164 (+596%), from €11,781 to €81,945
- Staff costs +€4,390
up €4,390 (+13.7%), from €32,032 to €36,422
- Other operating charges -€4,125
down €4,125 (-61.8%), from €6,679 to €2,554
- Taxes +€1,586
up €1,586 (+52.4%), from €3,029 to €4,615
- Depreciation -€1,231
down €1,231 (-31.7%), from €3,882 to €2,651
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,482 | €109,255 | +€28,773 | +35.8% |
| Fixed assets | 21/28 | €24,490 | €25,926 | +€1,436 | +5.9% |
| Tangible fixed assets | 22/27 | €21,655 | €23,091 | +€1,436 | +6.6% |
| Land and buildings | 22 | €20,045 | €19,303 | -€742 | -3.7% |
| Plant, machinery and equipment | 23 | €685 | €181 | -€504 | -73.6% |
| Furniture and vehicles | 24 | €925 | €3,607 | +€2,682 | +290% |
| Financial fixed assets | 28 | €2,835 | €2,835 | = | 0.0% |
| Current assets | 29/58 | €55,992 | €83,329 | +€27,337 | +48.8% |
| Amounts receivable within one year | 40/41 | €21,632 | €57,301 | +€35,669 | +165% |
| Trade receivables | 40 | €12,515 | €53,029 | +€40,514 | +324% |
| Other amounts receivable | 41 | €9,117 | €4,272 | -€4,845 | -53.1% |
| Cash at bank and in hand | 54/58 | €31,902 | €23,139 | -€8,763 | -27.5% |
| Deferred charges and accrued income | 490/1 | €2,458 | €2,889 | +€431 | +17.5% |
| Total equity and liabilities | 10/49 | €80,482 | €109,255 | +€28,773 | +35.8% |
| Equity | 10/15 | €80,482 | €93,994 | +€13,512 | +16.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €112,589 | €126,101 | +€13,512 | +12.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €110,729 | €124,241 | +€13,512 | +12.2% |
| Profit (loss) carried forward | 14 | -€38,307 | -€38,307 | = | 0.0% |
| Amounts payable | 17/49 | - | €15,261 | +€15,261 | |
| Amounts payable within one year | 42/48 | - | €15,261 | +€15,261 | |
| Trade debts | 44 | - | €3,429 | +€3,429 | |
| Suppliers | 440/4 | - | €3,429 | +€3,429 | |
| Taxes, remuneration and social security | 45 | - | €11,832 | +€11,832 | |
| Taxes | 450/3 | - | €9,470 | +€9,470 | |
| Remuneration and social security | 454/9 | - | €2,362 | +€2,362 | |
| Remuneration, social security and pensions | 62 | €32,032 | €36,422 | +€4,390 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,882 | €2,651 | -€1,231 | -31.7% |
| Other operating charges | 640/8 | €6,679 | €2,554 | -€4,125 | -61.8% |
| Gross operating margin | 9900 | €11,781 | €81,945 | +€70,164 | +596% |
| Operating profit (loss) | 9901 | -€30,812 | €40,318 | +€71,130 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,466 | €4,071 | -€395 | -8.8% |
| Recurring financial charges | 65 | €4,466 | €4,071 | -€395 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€35,278 | €36,248 | +€71,526 | |
| Income taxes | 67/77 | €3,029 | €4,615 | +€1,586 | +52.4% |
| Profit (loss) for the period | 9904 | -€38,307 | €31,633 | +€69,940 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,307 | €31,633 | +€69,940 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.