SOGOVER: 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.
SOGOVER
Largest movements
- Cash +€16,894
up €16,894 (+45.4%), from €37,176 to €54,070
mainly Depreciation (+€20,369) and Receivables within one year (+€3,882)
- Tangible fixed assets -€8,995
down €8,995 (-5.7%), from €157,266 to €148,271
of which Land and buildings: -€10,842
- Receivables within one year -€3,882
down €3,882 (-52.7%), from €7,361 to €3,479
- Trade debts +€3,734
up €3,734 (+2424.7%), from €154 to €3,888
- Gross operating margin +€55,470
up €55,470 (+359.7%), from €15,421 to €70,891
- Turnover +€37,394
new in 2025: €37,394
- Purchases and services +€27,661
new in 2025: €27,661
- Depreciation -€3,047
down €3,047 (-13.0%), from €23,416 to €20,369
- Other operating charges +€1,277
up €1,277 (+27.8%), from €4,593 to €5,870
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 | €205,549 | €209,498 | +€3,949 | +1.9% |
| Fixed assets | 21/28 | €157,266 | €148,271 | -€8,995 | -5.7% |
| Tangible fixed assets | 22/27 | €157,266 | €148,271 | -€8,995 | -5.7% |
| Land and buildings | 22 | €109,968 | €99,126 | -€10,842 | -9.9% |
| Furniture and vehicles | 24 | €47,298 | €49,145 | +€1,847 | +3.9% |
| Current assets | 29/58 | €48,283 | €61,227 | +€12,944 | +26.8% |
| Amounts receivable within one year | 40/41 | €7,361 | €3,479 | -€3,882 | -52.7% |
| Other amounts receivable | 41 | €7,361 | €3,479 | -€3,882 | -52.7% |
| Cash at bank and in hand | 54/58 | €37,176 | €54,070 | +€16,894 | +45.4% |
| Deferred charges and accrued income | 490/1 | €3,746 | €3,678 | -€68 | -1.8% |
| Total equity and liabilities | 10/49 | €205,549 | €209,498 | +€3,949 | +1.9% |
| Equity | 10/15 | €200,884 | €201,099 | +€215 | +0.1% |
| Contributions | 10/11 | €166,088 | €166,089 | +€1 | 0.0% |
| Capital | 10 | €166,088 | €166,089 | +€1 | 0.0% |
| Issued capital | 100 | €166,088 | €166,089 | +€1 | 0.0% |
| Reserves | 13 | €41,609 | €41,609 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €16,609 | €16,609 | -€0 | 0.0% |
| Legal reserve | 130 | €16,609 | €16,609 | -€0 | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,813 | -€6,599 | +€214 | +3.1% |
| Amounts payable | 17/49 | €4,665 | €8,399 | +€3,734 | +80.0% |
| Amounts payable within one year | 42/48 | €4,665 | €8,399 | +€3,734 | +80.0% |
| Trade debts | 44 | €154 | €3,888 | +€3,734 | +2424.7% |
| Suppliers | 440/4 | €154 | €3,888 | +€3,734 | +2424.7% |
| Other amounts payable | 47/48 | €4,511 | €4,511 | -€0 | 0.0% |
| Turnover | 70 | - | €37,394 | +€37,394 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €27,661 | +€27,661 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,416 | €20,369 | -€3,047 | -13.0% |
| Other operating charges | 640/8 | €4,593 | €5,870 | +€1,277 | +27.8% |
| Non-recurring operating charges | 66A | - | €44,256 | +€44,256 | |
| Gross operating margin | 9900 | €15,421 | €70,891 | +€55,470 | +359.7% |
| Operating profit (loss) | 9901 | -€12,588 | €396 | +€12,984 | |
| Financial income | 75/76B | €1 | €145 | +€144 | +14424.0% |
| Recurring financial income | 75 | €1 | €145 | +€144 | +14424.0% |
| Financial charges | 65/66B | €99 | €284 | +€185 | +186.4% |
| Recurring financial charges | 65 | €99 | €284 | +€185 | +186.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,686 | €258 | +€12,944 | |
| Income taxes | 67/77 | €206 | €44 | -€162 | -78.8% |
| Profit (loss) for the period | 9904 | -€12,892 | €214 | +€13,106 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,892 | €214 | +€13,106 |
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 7 October 2026 via checked.be.