SoGo Lex: 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.
SoGo Lex
Largest movements
- Receivables within one year +€18,595
up €18,595 (+156%), from €11,901 to €30,496
of which Other amounts receivable: +€17,238
- Cash -€13,542
down €13,542 (-71.5%), from €18,939 to €5,397
mainly Receivables within one year (-€18,595) and Advances received (-€6,953)
- Reserves +€11,960
up €11,960 (+90.8%), from €13,172 to €25,132
- Advances received -€6,953
no longer reported in 2025 (was €6,953)
- Accrued charges and deferred income +€400
new in 2025: €400
- Gross operating margin -€4,868
down €4,868 (-22.9%), from €21,272 to €16,403
- Financial income +€1,165
up €1,165 (+311%), from €375 to €1,540
- Taxes -€680
down €680 (-15.7%), from €4,323 to €3,643
- Depreciation -€283
no longer reported in 2025 (was €283)
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 | €31,697 | €36,721 | +€5,024 | +15.8% |
| Formation expenses | 20 | - | €0 | = | |
| Current assets | 29/58 | €31,697 | €36,721 | +€5,024 | +15.8% |
| Amounts receivable within one year | 40/41 | €11,901 | €30,496 | +€18,595 | +156% |
| Trade receivables | 40 | - | €1,357 | +€1,357 | |
| Other amounts receivable | 41 | €11,901 | €29,139 | +€17,238 | +145% |
| Cash at bank and in hand | 54/58 | €18,939 | €5,397 | -€13,542 | -71.5% |
| Deferred charges and accrued income | 490/1 | €857 | €828 | -€29 | -3.4% |
| Total equity and liabilities | 10/49 | €31,697 | €36,721 | +€5,024 | +15.8% |
| Equity | 10/15 | €14,172 | €26,132 | +€11,960 | +84.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €13,172 | €25,132 | +€11,960 | +90.8% |
| Distributable reserves | 133 | €13,172 | €25,132 | +€11,960 | +90.8% |
| Amounts payable | 17/49 | €17,525 | €10,589 | -€6,936 | -39.6% |
| Amounts payable within one year | 42/48 | €17,525 | €10,189 | -€7,336 | -41.9% |
| Trade debts | 44 | €3,241 | €2,891 | -€350 | -10.8% |
| Suppliers | 440/4 | €3,241 | €2,891 | -€350 | -10.8% |
| Advances received on contracts in progress | 46 | €6,953 | - | -€6,953 | |
| Taxes, remuneration and social security | 45 | €7,330 | €7,298 | -€32 | -0.4% |
| Taxes | 450/3 | €7,330 | €7,298 | -€32 | -0.4% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283 | - | -€283 | |
| Other operating charges | 640/8 | €217 | €274 | +€58 | +26.7% |
| Gross operating margin | 9900 | €21,272 | €16,403 | -€4,868 | -22.9% |
| Operating profit (loss) | 9901 | €20,772 | €16,129 | -€4,643 | -22.4% |
| Financial income | 75/76B | €375 | €1,540 | +€1,165 | +311% |
| Recurring financial income | 75 | €375 | €1,540 | +€1,165 | +311% |
| Financial charges | 65/66B | €2,079 | €2,067 | -€12 | -0.6% |
| Recurring financial charges | 65 | €2,079 | €2,067 | -€12 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €19,069 | €15,603 | -€3,466 | -18.2% |
| Income taxes | 67/77 | €4,323 | €3,643 | -€680 | -15.7% |
| Profit (loss) for the period | 9904 | €14,746 | €11,960 | -€2,786 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,746 | €11,960 | -€2,786 | -18.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.