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
- Cash +€42,750
up €42,750 (+84.4%), from €50,641 to €93,391
mainly Debts after one year (+€81,000) and Investment in fixed assets (net) (+€21,368)
- Tangible fixed assets -€21,624
down €21,624 (-98.1%), from €22,051 to €427
- Stocks and contracts +€15,406
up €15,406 (+3.6%), from €422,241 to €437,647
- Debts after one year +€81,000
new in 2025: €81,000
- Tax, wage and social debts -€25,732
no longer reported in 2025 (was €25,732)
of which Remuneration and social security: -€19,950
- Other debts -€19,139
down €19,139 (-4.3%), from €444,798 to €425,659
- Gross operating margin -€18,459
down €18,459 (-63.2%), from €29,202 to €10,743
- Depreciation -€6,404
down €6,404 (-96.2%), from €6,660 to €256
- Financial charges +€5,314
up €5,314 (+13403.1%), from €40 to €5,354
- Taxes -€3,927
down €3,927 (-79.7%), from €4,927 to €1,000
- Other operating charges +€389
up €389 (+70.6%), from €551 to €941
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 | €496,005 | €536,926 | +€40,921 | +8.3% |
| Fixed assets | 21/28 | €22,051 | €427 | -€21,624 | -98.1% |
| Tangible fixed assets | 22/27 | €22,051 | €427 | -€21,624 | -98.1% |
| Furniture and vehicles | 24 | €22,051 | €427 | -€21,624 | -98.1% |
| Current assets | 29/58 | €473,955 | €536,499 | +€62,545 | +13.2% |
| Stocks and contracts in progress | 3 | €422,241 | €437,647 | +€15,406 | +3.6% |
| Stocks | 30/36 | €422,241 | €437,647 | +€15,406 | +3.6% |
| Amounts receivable within one year | 40/41 | €1,073 | €5,462 | +€4,388 | +408.9% |
| Trade receivables | 40 | - | €3,750 | +€3,750 | |
| Other amounts receivable | 41 | €1,073 | €1,712 | +€638 | +59.5% |
| Cash at bank and in hand | 54/58 | €50,641 | €93,391 | +€42,750 | +84.4% |
| Total equity and liabilities | 10/49 | €496,005 | €536,926 | +€40,921 | +8.3% |
| Equity | 10/15 | €25,348 | €28,540 | +€3,193 | +12.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,848 | €26,040 | +€3,193 | +14.0% |
| Distributable reserves | 133 | €22,848 | €26,040 | +€3,193 | +14.0% |
| Amounts payable | 17/49 | €470,658 | €508,386 | +€37,728 | +8.0% |
| Amounts payable after more than one year | 17 | - | €81,000 | +€81,000 | |
| Financial debts | 170/4 | - | €81,000 | +€81,000 | |
| Amounts payable within one year | 42/48 | €470,658 | €427,386 | -€43,272 | -9.2% |
| Trade debts | 44 | €128 | €1,727 | +€1,599 | +1249.2% |
| Suppliers | 440/4 | €128 | €1,727 | +€1,599 | +1249.2% |
| Taxes, remuneration and social security | 45 | €25,732 | - | -€25,732 | |
| Taxes | 450/3 | €5,782 | - | -€5,782 | |
| Remuneration and social security | 454/9 | €19,950 | - | -€19,950 | |
| Other amounts payable | 47/48 | €444,798 | €425,659 | -€19,139 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,660 | €256 | -€6,404 | -96.2% |
| Other operating charges | 640/8 | €551 | €941 | +€389 | +70.6% |
| Gross operating margin | 9900 | €29,202 | €10,743 | -€18,459 | -63.2% |
| Operating profit (loss) | 9901 | €21,991 | €9,547 | -€12,444 | -56.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €40 | €5,354 | +€5,314 | +13403.1% |
| Recurring financial charges | 65 | €40 | €5,354 | +€5,314 | +13403.1% |
| Profit (loss) for the period before taxes | 9903 | €21,952 | €4,193 | -€17,760 | -80.9% |
| Income taxes | 67/77 | €4,927 | €1,000 | -€3,927 | -79.7% |
| Profit (loss) for the period | 9904 | €17,026 | €3,193 | -€13,833 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,026 | €3,193 | -€13,833 | -81.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.