SOGYBE: 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.
SOGYBE
Largest movements
- Cash +€82,560
up €82,560 (+30.4%), from €271,971 to €354,530
mainly Net result for the year (+€97,785) and Other debts (+€42,121)
- Receivables within one year +€8,310
new in 2025: €8,310
- Reserves +€54,875
up €54,875 (+20.8%), from €264,077 to €318,952
- Other debts +€42,121
up €42,121 (+1,781%), from €2,365 to €44,486
- Gross operating margin +€48,698
up €48,698 (+52.4%), from €92,972 to €141,670
- Taxes +€16,386
up €16,386 (+64.8%), from €25,303 to €41,690
- Depreciation -€4,106
down €4,106 (-80.9%), from €5,077 to €970
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 | €275,229 | €368,583 | +€93,354 | +33.9% |
| Fixed assets | 21/28 | €1,719 | €4,248 | +€2,530 | +147% |
| Tangible fixed assets | 22/27 | €1,719 | €4,248 | +€2,530 | +147% |
| Furniture and vehicles | 24 | €1,719 | €4,248 | +€2,530 | +147% |
| Current assets | 29/58 | €273,510 | €364,335 | +€90,825 | +33.2% |
| Amounts receivable within one year | 40/41 | - | €8,310 | +€8,310 | |
| Other amounts receivable | 41 | - | €8,310 | +€8,310 | |
| Cash at bank and in hand | 54/58 | €271,971 | €354,530 | +€82,560 | +30.4% |
| Deferred charges and accrued income | 490/1 | €1,540 | €1,495 | -€45 | -2.9% |
| Total equity and liabilities | 10/49 | €275,229 | €368,583 | +€93,354 | +33.9% |
| Equity | 10/15 | €267,077 | €321,952 | +€54,875 | +20.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €264,077 | €318,952 | +€54,875 | +20.8% |
| Distributable reserves | 133 | €264,077 | €318,952 | +€54,875 | +20.8% |
| Amounts payable | 17/49 | €8,152 | €46,631 | +€38,479 | +472% |
| Amounts payable within one year | 42/48 | €8,152 | €46,631 | +€38,479 | +472% |
| Trade debts | 44 | €483 | - | -€483 | |
| Suppliers | 440/4 | €483 | - | -€483 | |
| Taxes, remuneration and social security | 45 | €5,303 | €2,146 | -€3,158 | -59.5% |
| Taxes | 450/3 | €5,303 | €2,146 | -€3,158 | -59.5% |
| Other amounts payable | 47/48 | €2,365 | €44,486 | +€42,121 | +1,781% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,077 | €970 | -€4,106 | -80.9% |
| Other operating charges | 640/8 | €727 | €1,175 | +€449 | +61.7% |
| Gross operating margin | 9900 | €92,972 | €141,670 | +€48,698 | +52.4% |
| Operating profit (loss) | 9901 | €87,168 | €139,524 | +€52,356 | +60.1% |
| Financial charges | 65/66B | €158 | €49 | -€108 | -68.7% |
| Recurring financial charges | 65 | €158 | €49 | -€108 | -68.7% |
| Profit (loss) for the period before taxes | 9903 | €87,010 | €139,475 | +€52,465 | +60.3% |
| Income taxes | 67/77 | €25,303 | €41,690 | +€16,386 | +64.8% |
| Profit (loss) for the period | 9904 | €61,707 | €97,785 | +€36,078 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,707 | €97,785 | +€36,078 | +58.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.