SOGNO: what changed
Two fiscal 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.
SOGNO
Largest movements
- Receivables within one year +€25,205
new in 2025: €25,205
of which Other amounts receivable: +€24,431
- Cash +€5,702
new in 2025: €5,702
mainly Trade debts (+€26,339) and Net result for the year (+€12,701)
- Trade debts +€26,339
new in 2025: €26,339
- Other debts -€12,880
down €12,880 (-9.7%), from €133,159 to €120,280
- Profit (loss) carried forward +€12,701
up €12,701 (+1.4%), from -€889,021 to -€876,320
- Tax, wage and social debts +€4,748
up €4,748 (+1582.5%), from €300 to €5,048
- Gross operating margin +€13,074
new in 2025: €13,074
- Taxes +€145
new in 2025: €145
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 | - | €30,908 | +€30,908 | |
| Current assets | 29/58 | - | €30,908 | +€30,908 | |
| Amounts receivable within one year | 40/41 | - | €25,205 | +€25,205 | |
| Trade receivables | 40 | - | €774 | +€774 | |
| Other amounts receivable | 41 | - | €24,431 | +€24,431 | |
| Cash at bank and in hand | 54/58 | - | €5,702 | +€5,702 | |
| Total equity and liabilities | 10/49 | - | €30,908 | +€30,908 | |
| Equity | 10/15 | -€807,153 | -€794,452 | +€12,701 | +1.6% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€889,021 | -€876,320 | +€12,701 | +1.4% |
| Amounts payable | 17/49 | €807,153 | €825,360 | +€18,207 | +2.3% |
| Amounts payable after more than one year | 17 | €673,694 | €673,694 | = | 0.0% |
| Financial debts | 170/4 | €673,694 | €673,694 | = | 0.0% |
| Amounts payable within one year | 42/48 | €133,459 | €151,666 | +€18,207 | +13.6% |
| Trade debts | 44 | - | €26,339 | +€26,339 | |
| Suppliers | 440/4 | - | €26,339 | +€26,339 | |
| Taxes, remuneration and social security | 45 | €300 | €5,048 | +€4,748 | +1582.5% |
| Taxes | 450/3 | €300 | €5,048 | +€4,748 | +1582.5% |
| Other amounts payable | 47/48 | €133,159 | €120,280 | -€12,880 | -9.7% |
| Other operating charges | 640/8 | €125 | €227 | +€102 | +81.6% |
| Gross operating margin | 9900 | - | €13,074 | +€13,074 | |
| Operating profit (loss) | 9901 | -€125 | €12,847 | +€12,972 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €130 | - | -€130 | |
| Recurring financial charges | 65 | €130 | - | -€130 | |
| Profit (loss) for the period before taxes | 9903 | -€255 | €12,847 | +€13,101 | |
| Income taxes | 67/77 | - | €145 | +€145 | |
| Profit (loss) for the period | 9904 | -€255 | €12,701 | +€12,956 | |
| Profit (loss) for the period to be appropriated | 9905 | -€255 | €12,701 | +€12,956 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.