SOGILOM: 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.
SOGILOM
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets +€86,808
up €86,808 (+188.9%), from €45,959 to €132,768
of which Furniture and vehicles: +€82,959
- Cash -€12,530
down €12,530 (-56.8%), from €22,076 to €9,546
mainly Investment in fixed assets (net) (-€94,937) and Net result for the year (-€21,237)
- Reserves -€21,237
down €21,237 (-13.0%), from €163,632 to €142,395
of which Distributable reserves: -€21,237
- Depreciation +€8,128
new in 2025: €8,128
- Gross operating margin -€4,406
down €4,406 (-53.7%), from -€8,200 to -€12,606
- Financial income -€3,410
down €3,410 (-88.2%), from €3,868 to €458
- Financial charges -€277
down €277 (-87.1%), from €318 to €41
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 | €494,968 | €473,447 | -€21,521 | -4.3% |
| Fixed assets | 21/28 | €45,959 | €132,768 | +€86,808 | +188.9% |
| Tangible fixed assets | 22/27 | €45,959 | €132,768 | +€86,808 | +188.9% |
| Land and buildings | 22 | €45,959 | €45,959 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €3,849 | +€3,849 | |
| Furniture and vehicles | 24 | - | €82,959 | +€82,959 | |
| Current assets | 29/58 | €449,008 | €340,679 | -€108,329 | -24.1% |
| Stocks and contracts in progress | 3 | €320,858 | €320,858 | = | 0.0% |
| Stocks | 30/36 | €320,858 | €320,858 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,482 | €5,210 | -€272 | -5.0% |
| Other amounts receivable | 41 | €5,482 | €5,210 | -€272 | -5.0% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €22,076 | €9,546 | -€12,530 | -56.8% |
| Deferred charges and accrued income | 490/1 | €592 | €5,065 | +€4,473 | +755.8% |
| Total equity and liabilities | 10/49 | €494,968 | €473,447 | -€21,521 | -4.3% |
| Equity | 10/15 | €226,101 | €204,864 | -€21,237 | -9.4% |
| Contributions | 10/11 | €62,469 | €62,469 | = | 0.0% |
| Capital | 10 | €62,469 | €62,469 | = | 0.0% |
| Issued capital | 100 | €62,469 | €62,469 | = | 0.0% |
| Reserves | 13 | €163,632 | €142,395 | -€21,237 | -13.0% |
| Non-distributable reserves | 130/1 | €6,247 | €6,247 | = | 0.0% |
| Legal reserve | 130 | €6,247 | €6,247 | = | 0.0% |
| Distributable reserves | 133 | €157,385 | €136,148 | -€21,237 | -13.5% |
| Amounts payable | 17/49 | €268,867 | €268,582 | -€284 | -0.1% |
| Amounts payable within one year | 42/48 | €268,867 | €268,582 | -€284 | -0.1% |
| Trade debts | 44 | €858 | €493 | -€364 | -42.5% |
| Suppliers | 440/4 | €858 | €493 | -€364 | -42.5% |
| Other amounts payable | 47/48 | €268,009 | €268,089 | +€80 | 0.0% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,128 | +€8,128 | |
| Other operating charges | 640/8 | €864 | €920 | +€56 | +6.5% |
| Gross operating margin | 9900 | -€8,200 | -€12,606 | -€4,406 | -53.7% |
| Operating profit (loss) | 9901 | -€9,064 | -€21,654 | -€12,591 | -138.9% |
| Financial income | 75/76B | €3,868 | €458 | -€3,410 | -88.2% |
| Recurring financial income | 75 | €3,868 | €458 | -€3,410 | -88.2% |
| Financial charges | 65/66B | €318 | €41 | -€277 | -87.1% |
| Recurring financial charges | 65 | €318 | €41 | -€277 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,513 | -€21,237 | -€15,724 | -285.2% |
| Profit (loss) for the period | 9904 | -€5,513 | -€21,237 | -€15,724 | -285.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,513 | -€21,237 | -€15,724 | -285.2% |
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 11 October 2026 via checked.be.