SOFIKA CONSULTING
ActiveFinancials · financial year 2025, micro format
Annual accounts 2025 filed on 24-06-2026 at the NBB all 26 filings
Turnover
≈ €220,000
Estimated: probably between €180,000 and €260,000
Total assets
€590,083▲ 18.8%
2024 · €496,622
Net result
€105,054▲ 53.4%
2024 · €68,504
Working capital
€587,555▲ 21.8%
2024 · €482,501
Multi-year overview
2018 to 2025, 8 financial yearsOperating result
€126,295
▲ 34.5%
2025
20182025
Net result
€105,054
▲ 53.4%
2025
highest quarter of the sector
20182025
Equity
€587,605
▲ 21.8%
2025
highest quarter of the sector
20182025
Total assets
€590,083
▲ 18.8%
2025
highest quarter of the sector
20182025
Debt
€2,478
▼ 82.4%
2025
20182025
Working capital
€587,555
▲ 21.8%
2025
highest quarter of the sector
20182025
Solvency
99.6%
▲ 2.4pp
2025
highest quarter of the sector
20182025
Current ratio
no figure
2025
20182025
Return on assets (ROA)
17.8%
▲ 4.0pp
2025
middle half of the sector
20182025
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line20182019202020212022202320242025
Operating result€71,841-€94,151▲ 31.1%€73,361▼ 22.1%€74,598▲ 1.7%€101,279▲ 35.8%€202,153▲ 99.6%€93,911▼ 53.5%€126,295▲ 34.5%
Net result€46,436-€60,492▲ 30.3%€50,200within the sector's middle half▼ 17.0%€51,287within the sector's middle half▲ 2.2%€72,969above the sector's middle half▲ 42.3%€138,548above the sector's middle half▲ 89.9%€68,504above the sector's middle half▼ 50.6%€105,054above the sector's middle half▲ 53.4%
Equity€180,696-€241,188▲ 33.5%€291,388above the sector's middle half▲ 20.8%€342,675above the sector's middle half▲ 17.6%€402,790above the sector's middle half▲ 17.5%€466,338above the sector's middle half▲ 15.8%€482,551above the sector's middle half▲ 3.5%€587,605above the sector's middle half▲ 21.8%
Total assets€278,323-€333,314▲ 19.8%€399,326within the sector's middle half▲ 19.8%€442,694within the sector's middle half▲ 10.9%€503,453within the sector's middle half▲ 13.7%€501,385above the sector's middle half▼ 0.4%€496,622above the sector's middle half▼ 1.0%€590,083above the sector's middle half▲ 18.8%
Debt€16,779-€11,278▼ 32.8%€27,090▲ 140%€19,172▼ 29.2%€19,815▲ 3.4%€35,047▲ 76.9%€14,071▼ 59.9%€2,478▼ 82.4%
Working capital€240,867-€308,235▲ 28.0%€365,311above the sector's middle half▲ 18.5%€423,473above the sector's middle half▲ 15.9%€483,588above the sector's middle half▲ 14.2%€466,288above the sector's middle half▼ 3.6%€482,501above the sector's middle half▲ 3.5%€587,555above the sector's middle half▲ 21.8%
Solvency64.9%-72.4%▲ 7.4pp73.0%within the sector's middle half▲ 0.6pp77.4%within the sector's middle half▲ 4.4pp80.0%above the sector's middle half▲ 2.6pp93.0%above the sector's middle half▲ 13.0pp97.2%above the sector's middle half▲ 4.2pp99.6%above the sector's middle half▲ 2.4pp
Current ratio15.36-28.33▲ 12.9814.49above the sector's middle half▼ 13.8523.09above the sector's middle half▲ 8.6025.40above the sector's middle half▲ 2.3214.30above the sector's middle half▼ 11.1035.29above the sector's middle half▲ 20.99
Return on assets (ROA)16.7%-18.1%▲ 1.5pp12.6%within the sector's middle half▼ 5.6pp11.6%within the sector's middle half▼ 1.0pp14.5%within the sector's middle half▲ 2.9pp27.6%within the sector's middle half▲ 13.1pp13.8%within the sector's middle half▼ 13.8pp17.8%within the sector's middle half▲ 4.0pp
above
within
below
The sector band is the middle half of the companies in Activities of head offices; management consultancy activities (NACE 70). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2025 is 34% higher than in 2024. It is a recovery after the fall in 2024.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €590,083
Fixed assets
€50 =
Current assets
€590,033 ▲ 18.8%
Equity and liabilities €590,083
Equity
€587,605 ▲ 21.8%
Debt
€2,478 ▼ 82.4%
Debt's share of the balance-sheet total falls from 2.8% to 0.4%. Equity is higher and debt is lower.
Key figures and ratios
Debt to equity
0.00▼
2024 · 0.03
ROE
17.9%▲
2024 · 14.2%
Debt ≤ 1 year
€2,478▼
2024 · €14,071
Income taxes
€39,070▲
2024 · €31,684
A ratio outside any meaningful range has been withheld (balance sheet total €590,083, equity €587,605).
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €6,876 | €6,876 | €6,876 | €6,876 | €0 | - | - | - | - |
| Provisions for liabilities and charges: additions (uses and reversals)635/8 | - | - | - | - | - | -€80,848 | - | - | - |
| Other operating charges640/8 | - | - | - | €1,097 | €805 | €3,370 | €449 | €1,362 | ▲ 203% |
| Gross operating margin9900 | €80,581 | €102,776 | €81,666 | €82,571 | €102,084 | €124,675 | €94,360 | €127,656 | ▲ 35.3% |
| Operating profit (loss)9901 | €71,841 | €94,151 | €73,361 | €74,598 | €101,279 | €202,153 | €93,911 | €126,295 | ▲ 34.5% |
| Financial income75/76B | - | - | - | €4,300 | €8,433 | €4,706 | €7,246 | €19,243 | ▲ 166% |
| Recurring financial income75 | €3,468 | €1,957 | €3,550 | €4,300 | €8,433 | €4,706 | €7,246 | €19,243 | ▲ 166% |
| Financial charges65/66B | - | - | - | €1,022 | €916 | €1,333 | €969 | €1,414 | ▲ 45.9% |
| Recurring financial charges65 | €868 | €36 | €1,217 | €1,022 | €916 | €1,333 | €969 | €1,414 | ▲ 45.9% |
| Profit (loss) for the period before taxes9903 | €74,441 | €96,073 | €75,694 | €77,876 | €108,796 | €205,527 | €100,189 | €144,124 | ▲ 43.9% |
| Income taxes67/77 | €28,005 | €35,581 | €25,494 | €26,589 | €35,827 | €66,979 | €31,684 | €39,070 | ▲ 23.3% |
| Profit (loss) for the period9904 | €46,436 | €60,492 | €50,200 | €51,287 | €72,969 | €138,548 | €68,504 | €105,054 | ▲ 53.4% |
| Profit (loss) for the period to be appropriated9905 | €46,436 | €60,492 | €50,200 | €51,287 | €72,969 | €138,548 | €68,504 | €105,054 | ▲ 53.4% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €278,323 | €333,314 | €399,326 | €442,694 | €503,453 | €501,385 | €496,622 | €590,083 | ▲ 18.8% |
| Fixed assets21/28 | €20,677 | €13,801 | €6,925 | €50 | €50 | €50 | €50 | €50 | = |
| Tangible fixed assets22/27 | €20,627 | €13,752 | €6,876 | €0 | - | - | - | - | - |
| Furniture and vehicles24 | - | - | - | €0 | - | - | - | - | - |
| Financial fixed assets28 | €50 | €50 | €50 | €50 | €50 | €50 | €50 | €50 | = |
| Current assets29/58 | €257,646 | €319,513 | €392,400 | €442,645 | €503,403 | €501,335 | €496,572 | €590,033 | ▲ 18.8% |
| Amounts receivable within one year40/41 | €7,763 | €57,131 | €57,071 | €73,050 | €61,974 | €18,453 | €16,917 | €20,447 | ▲ 20.9% |
| Trade receivables40 | - | - | - | €33,820 | €29,854 | €18,162 | - | - | - |
| Other amounts receivable41 | - | - | - | €39,230 | €32,120 | €290 | €16,917 | €20,447 | ▲ 20.9% |
| Current investments50/53 | - | €194,696 | €235,539 | €271,033 | €309,485 | €344,985 | €384,801 | €408,466 | ▲ 6.1% |
| Cash at bank and in hand54/58 | €249,884 | €67,686 | €99,790 | €98,562 | €131,944 | €137,898 | €94,854 | €161,120 | ▲ 69.9% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €278,323 | €333,314 | €399,326 | €442,694 | €503,453 | €501,385 | €496,622 | €590,083 | ▲ 18.8% |
| Equity10/15 | €180,696 | €241,188 | €291,388 | €342,675 | €402,790 | €466,338 | €482,551 | €587,605 | ▲ 21.8% |
| Contributions10/11 | €6,200 | €6,200 | - | €6,200 | €6,200 | €8,060 | €8,060 | €8,060 | = |
| Reserves13 | €174,496 | €234,988 | €285,188 | €336,475 | €396,590 | €458,278 | €474,491 | €579,545 | ▲ 22.1% |
| Non-distributable reserves130/1 | - | - | - | €1,860 | €1,860 | - | - | - | - |
| Reserves not available under the articles1311 | - | - | - | €1,860 | €1,860 | - | - | - | - |
| Distributable reserves133 | - | - | - | €334,615 | €394,730 | €458,278 | €474,491 | €579,545 | ▲ 22.1% |
| Provisions and deferred taxes16 | €80,848 | €80,848 | €80,848 | €80,848 | €80,848 | - | - | - | - |
| Provisions for liabilities and charges160/5 | - | - | - | €80,848 | €80,848 | - | - | - | - |
| Pensions and similar obligations160 | - | - | - | €80,848 | €80,848 | - | - | - | - |
| Amounts payable17/49 | €16,779 | €11,278 | €27,090 | €19,172 | €19,815 | €35,047 | €14,071 | €2,478 | ▼ 82.4% |
| Amounts payable within one year42/48 | €16,779 | €11,278 | €27,090 | €19,172 | €19,815 | €35,047 | €14,071 | €2,478 | ▼ 82.4% |
| Trade debts44 | €2,884 | €2,434 | €22,419 | €2,051 | €531 | €5,597 | €12,028 | €1,004 | ▼ 91.7% |
| Suppliers440/4 | - | - | - | €2,051 | €531 | €5,597 | €12,028 | €1,004 | ▼ 91.7% |
| Taxes, remuneration and social security45 | - | - | - | €17,121 | €19,284 | €21,179 | €2,043 | €1,474 | ▼ 27.8% |
| Taxes450/3 | - | - | - | €17,121 | €19,284 | €21,179 | €2,043 | €1,474 | ▼ 27.8% |
| Other amounts payable47/48 | - | - | - | - | - | €8,271 | - | - | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €46,436 | €60,492 | €50,200 | €51,287 | €72,969 | €138,548 | €68,504 | €105,054 | ▲ 53.4% |
| + Depreciation and write-downs630 | €6,876 | €6,876 | €6,876 | €6,876 | €0 | - | - | - | - |
| Operating cash flow (approximation) | €53,312 | €67,368 | €57,076 | €58,162 | €72,969 | €138,548 | €68,504 | €105,054 | ▲ 53.4% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €0 | €0 | €0 | €0 | - |
| Change in cash | - | -€182,197 | €32,104 | -€1,228 | €33,381 | €5,954 | -€43,044 | €66,266 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 20,136 companies had the same profile as SOFIKA CONSULTING has now. Two years later, 95.0% were still going and 0.2% had gone bankrupt.
- Small
- 20 years or older
- solvency 30% or more
- a profit of 5% of the balance sheet or more
95.0%
was still going
4.7%
stopped otherwise
0.2%
went bankrupt
That fits the bankruptcy probability of SOFIKA CONSULTING itself: < 0.1% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 20,136 companies, not a prediction for SOFIKA CONSULTING. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Latest 10 of 26 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 24-06-2026 | 2026-00199484 | |
| 31-12-2024 | micro format | 19-06-2025 | 2025-00166395 | |
| 31-12-2023 | micro format | 03-07-2024 | 2024-00207630 | |
| 31-12-2022 | micro format | 12-06-2023 | 2023-00123878 | |
| 31-12-2021 | micro format | 28-06-2022 | 2022-20142637 | |
| 31-12-2020 | micro format | 29-06-2021 | 2021-27300126 | |
| 31-12-2019 | micro format | 26-06-2020 | 2020-21700406 | |
| 31-12-2018 | micro format | 19-07-2019 | 2019-35500208 | |
| 31-12-2017 | micro format | 29-06-2018 | 2018-27000544 | |
| 31-12-2016 | micro format | 30-06-2017 | 2017-26000109 |