SOGN-O-PUS: 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.
SOGN-O-PUS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€500
up €500 (+27.1%), from -€1,846 to -€1,346
- Financial charges -€40
down €40 (-21.7%), from €183 to €143
- Other operating charges +€25
up €25 (+2.6%), from €936 to €961
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 | €801,646 | €801,529 | -€117 | 0.0% |
| Fixed assets | 21/28 | €799,936 | €799,936 | = | 0.0% |
| Financial fixed assets | 28 | €799,936 | €799,936 | = | 0.0% |
| Current assets | 29/58 | €1,709 | €1,592 | -€117 | -6.8% |
| Stocks and contracts in progress | 3 | €1,586 | €1,586 | = | 0.0% |
| Stocks | 30/36 | €1,586 | €1,586 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €124 | €7 | -€117 | -94.4% |
| Total equity and liabilities | 10/49 | €801,646 | €801,529 | -€117 | 0.0% |
| Equity | 10/15 | €31,342 | €28,893 | -€2,450 | -7.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €2,900 | €2,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,900 | €2,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,900 | - | -€2,900 | |
| Other | 1319 | - | €2,900 | +€2,900 | |
| Profit (loss) carried forward | 14 | -€21,558 | -€24,007 | -€2,450 | -11.4% |
| Amounts payable | 17/49 | €770,303 | €772,636 | +€2,333 | +0.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €770,303 | €772,636 | +€2,333 | +0.3% |
| Other amounts payable | 47/48 | €770,303 | €772,636 | +€2,333 | +0.3% |
| Other operating charges | 640/8 | €936 | €961 | +€25 | +2.6% |
| Gross operating margin | 9900 | -€1,846 | -€1,346 | +€500 | +27.1% |
| Operating profit (loss) | 9901 | -€2,782 | -€2,307 | +€476 | +17.1% |
| Financial charges | 65/66B | €183 | €143 | -€40 | -21.7% |
| Recurring financial charges | 65 | €183 | €143 | -€40 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,965 | -€2,450 | +€515 | +17.4% |
| Profit (loss) for the period | 9904 | -€2,965 | -€2,450 | +€515 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,965 | -€2,450 | +€515 | +17.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.