SOGIPHARMA: 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.
SOGIPHARMA
Largest movements
- Tangible fixed assets +€565,660
up €565,660 (+138%), from €408,845 to €974,505
of which Land and buildings: +€543,060
- Receivables within one year -€165,680
down €165,680 (-62.4%), from €265,520 to €99,840
of which Other amounts receivable: -€191,931
- Intangible fixed assets -€39,999
down €39,999 (-11.0%), from €362,443 to €322,444
- Debts after one year +€389,210
up €389,210 (+91.4%), from €425,715 to €814,924
- Current portion of long-term debt -€18,150
down €18,150 (-15.6%), from €116,242 to €98,092
- Gross operating margin -€7,014
down €7,014 (-5.8%), from €121,221 to €114,207
- Financial charges +€4,202
up €4,202 (+23.4%), from €17,925 to €22,127
- Financial income -€2,861
down €2,861 (-41.3%), from €6,931 to €4,069
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 | €1,064,832 | €1,425,015 | +€360,184 | +33.8% |
| Fixed assets | 21/28 | €771,287 | €1,296,948 | +€525,661 | +68.2% |
| Intangible fixed assets | 21 | €362,443 | €322,444 | -€39,999 | -11.0% |
| Tangible fixed assets | 22/27 | €408,845 | €974,505 | +€565,660 | +138% |
| Land and buildings | 22 | €386,356 | €929,416 | +€543,060 | +141% |
| Furniture and vehicles | 24 | €22,489 | €12,489 | -€10,000 | -44.5% |
| Assets under construction and advance payments | 27 | - | €32,600 | +€32,600 | |
| Current assets | 29/58 | €293,544 | €128,067 | -€165,478 | -56.4% |
| Amounts receivable within one year | 40/41 | €265,520 | €99,840 | -€165,680 | -62.4% |
| Trade receivables | 40 | €20,570 | €46,821 | +€26,251 | +128% |
| Other amounts receivable | 41 | €244,950 | €53,019 | -€191,931 | -78.4% |
| Cash at bank and in hand | 54/58 | €28,025 | €28,227 | +€202 | +0.7% |
| Total equity and liabilities | 10/49 | €1,064,832 | €1,425,015 | +€360,184 | +33.8% |
| Equity | 10/15 | €483,115 | €484,629 | +€1,514 | +0.3% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Revaluation surpluses | 12 | €344,457 | €344,457 | = | 0.0% |
| Reserves | 13 | €12,400 | €12,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,259 | €3,773 | +€1,514 | +67.0% |
| Amounts payable | 17/49 | €581,716 | €940,386 | +€358,670 | +61.7% |
| Amounts payable after more than one year | 17 | €425,715 | €814,924 | +€389,210 | +91.4% |
| Financial debts | 170/4 | €425,715 | €814,924 | +€389,210 | +91.4% |
| Amounts payable within one year | 42/48 | €154,805 | €122,882 | -€31,923 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €116,242 | €98,092 | -€18,150 | -15.6% |
| Trade debts | 44 | €2,870 | €895 | -€1,975 | -68.8% |
| Suppliers | 440/4 | €2,870 | €895 | -€1,975 | -68.8% |
| Taxes, remuneration and social security | 45 | €10,693 | €8,895 | -€1,798 | -16.8% |
| Taxes | 450/3 | €10,693 | €8,895 | -€1,798 | -16.8% |
| Other amounts payable | 47/48 | €25,000 | €15,000 | -€10,000 | -40.0% |
| Accrued charges and deferred income | 492/3 | €1,197 | €2,580 | +€1,383 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,796 | €65,892 | +€1,096 | +1.7% |
| Other operating charges | 640/8 | €5,235 | €6,119 | +€884 | +16.9% |
| Non-recurring operating charges | 66A | €5,698 | €0 | -€5,698 | -100% |
| Gross operating margin | 9900 | €121,221 | €114,207 | -€7,014 | -5.8% |
| Operating profit (loss) | 9901 | €45,492 | €42,196 | -€3,296 | -7.2% |
| Financial income | 75/76B | €6,931 | €4,069 | -€2,861 | -41.3% |
| Recurring financial income | 75 | €6,931 | €4,069 | -€2,861 | -41.3% |
| Financial charges | 65/66B | €17,925 | €22,127 | +€4,202 | +23.4% |
| Recurring financial charges | 65 | €17,925 | €22,127 | +€4,202 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €34,498 | €24,138 | -€10,360 | -30.0% |
| Income taxes | 67/77 | €8,742 | €7,624 | -€1,118 | -12.8% |
| Profit (loss) for the period | 9904 | €25,755 | €16,514 | -€9,242 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,755 | €16,514 | -€9,242 | -35.9% |
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 23 October 2026 via checked.be.