SOGIM: 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.
SOGIM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€11,932
up €11,932 (+16.0%), from -€74,528 to -€62,596
- Debts after one year -€11,073
down €11,073 (-6.6%), from €168,832 to €157,759
- Gross operating margin +€12,137
up €12,137 (+540.1%), from €2,247 to €14,384
- Taxes +€330
up €330 (+187.5%), from €176 to €506
- Financial charges -€215
down €215 (-16.8%), from €1,281 to €1,066
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 | €233,040 | €232,632 | -€407 | -0.2% |
| Fixed assets | 21/28 | €232,291 | €231,798 | -€493 | -0.2% |
| Tangible fixed assets | 22/27 | €232,291 | €231,798 | -€493 | -0.2% |
| Land and buildings | 22 | €231,798 | €231,798 | = | 0.0% |
| Plant, machinery and equipment | 23 | €493 | - | -€493 | |
| Current assets | 29/58 | €749 | €834 | +€85 | +11.4% |
| Cash at bank and in hand | 54/58 | €51 | €50 | -€1 | -1.0% |
| Deferred charges and accrued income | 490/1 | €698 | €784 | +€86 | +12.3% |
| Total equity and liabilities | 10/49 | €233,040 | €232,632 | -€407 | -0.2% |
| Equity | 10/15 | €59,101 | €71,032 | +€11,932 | +20.2% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Capital | 10 | €130,000 | €130,000 | = | 0.0% |
| Issued capital | 100 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €3,628 | €3,628 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,628 | €3,628 | = | 0.0% |
| Legal reserve | 130 | €3,628 | €3,628 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,528 | -€62,596 | +€11,932 | +16.0% |
| Amounts payable | 17/49 | €173,939 | €161,600 | -€12,339 | -7.1% |
| Amounts payable after more than one year | 17 | €168,832 | €157,759 | -€11,073 | -6.6% |
| Other amounts payable | 178/9 | €168,832 | €157,759 | -€11,073 | -6.6% |
| Amounts payable within one year | 42/48 | €5,107 | €3,841 | -€1,266 | -24.8% |
| Financial debts | 43 | €4,931 | €3,617 | -€1,314 | -26.7% |
| Credit institutions | 430/8 | €4,931 | €3,617 | -€1,314 | -26.7% |
| Trade debts | 44 | - | €23 | +€23 | |
| Suppliers | 440/4 | - | €23 | +€23 | |
| Taxes, remuneration and social security | 45 | €176 | €201 | +€25 | +13.9% |
| Taxes | 450/3 | €176 | €201 | +€25 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €493 | €493 | +€0 | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €2,247 | €14,384 | +€12,137 | +540.1% |
| Operating profit (loss) | 9901 | €1,370 | €13,504 | +€12,134 | +885.7% |
| Financial charges | 65/66B | €1,281 | €1,066 | -€215 | -16.8% |
| Recurring financial charges | 65 | €1,281 | €1,066 | -€215 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €89 | €12,438 | +€12,349 | +13851.7% |
| Income taxes | 67/77 | €176 | €506 | +€330 | +187.5% |
| Profit (loss) for the period | 9904 | -€87 | €11,932 | +€12,019 | |
| Profit (loss) for the period to be appropriated | 9905 | -€87 | €11,932 | +€12,019 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.