A.M.C. SOFISC: 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.
What changed
A.M.C. SOFISC
NACE 69.201, Certified accountants and tax accountants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€21,218
2024 · -€1,495-€19,723
Equity
€259,869
2024 · €281,087-€21,218
Cash
€81,308
2024 · €84,500-€3,192
Balance sheet total
€549,516
2024 · €414,123+€135,394
Largest movements
Assets
- Receivables within one year +€147,884
up €147,884 (+110%), from €134,418 to €282,302
of which Other amounts receivable: +€143,824
- Tangible fixed assets -€10,769
down €10,769 (-6.5%), from €164,771 to €154,002
of which Furniture and vehicles: -€7,225
Equity and liabilities
- Short-term financial debts +€150,000
up €150,000 (+137%), from €109,500 to €259,500
- Profit (loss) carried forward -€21,218
down €21,218 (-8.1%), from €262,289 to €241,071
- Accrued charges and deferred income +€7,858
up €7,858 (+61.1%), from €12,865 to €20,722
Income statement
- Taxes +€26,224
up €26,224 (+239%), from €10,979 to €37,203
- Other operating charges -€3,963
down €3,963 (-83.9%), from €4,726 to €763
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.
Result 2024
-€1,495
Gross operating margin
-€15
Staff costs
+€1,529
Depreciation
+€787
Other operating charges
+€3,963
Financial charges
+€237
Taxes
-€26,224
Result 2025
-€21,218
raises the resultlowers the result
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.
From operations
-€151,202
Investment
-€1,990
Financing
+€150,000
Cash 2024
€84,500
From operations (derived)
-€151,202
Net result for the year
-€21,218
Depreciation
+€12,759
Receivables within one year
-€147,884
Deferred charges and accrued income
-€1,470
Trade debts
+€1,381
Tax, wage and social debts
-€2,904
Other debts
+€277
Accrued charges and deferred income
+€7,858
Investment (derived)
-€1,990
Investment in fixed assets (net)
-€1,990
Financing
+€150,000
Short-term financial debts
+€150,000
Cash 2025
€81,308
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €414,123 | €549,516 | +€135,394 | +32.7% |
| Formation expenses | 20 | €26,496 | €26,496 | = | 0.0% |
| Fixed assets | 21/28 | €168,709 | €157,940 | -€10,769 | -6.4% |
| Tangible fixed assets | 22/27 | €164,771 | €154,002 | -€10,769 | -6.5% |
| Land and buildings | 22 | €154,278 | €151,248 | -€3,030 | -2.0% |
| Plant, machinery and equipment | 23 | €3,269 | €2,754 | -€514 | -15.7% |
| Furniture and vehicles | 24 | €7,225 | €0 | -€7,225 | -100% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €3,938 | €3,938 | = | 0.0% |
| Current assets | 29/58 | €218,919 | €365,081 | +€146,162 | +66.8% |
| Amounts receivable within one year | 40/41 | €134,418 | €282,302 | +€147,884 | +110% |
| Trade receivables | 40 | €67,829 | €71,889 | +€4,060 | +6.0% |
| Other amounts receivable | 41 | €66,589 | €210,413 | +€143,824 | +216% |
| Cash at bank and in hand | 54/58 | €84,500 | €81,308 | -€3,192 | -3.8% |
| Deferred charges and accrued income | 490/1 | - | €1,470 | +€1,470 | |
| Total equity and liabilities | 10/49 | €414,123 | €549,516 | +€135,394 | +32.7% |
| Equity | 10/15 | €281,087 | €259,869 | -€21,218 | -7.5% |
| Contributions | 10/11 | €16,882 | €16,882 | = | 0.0% |
| Capital | 10 | €16,882 | €16,882 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €1,710 | €1,710 | = | 0.0% |
| Reserves | 13 | €1,916 | €1,916 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,916 | €1,916 | = | 0.0% |
| Legal reserve | 130 | €1,916 | €1,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | €262,289 | €241,071 | -€21,218 | -8.1% |
| Amounts payable | 17/49 | €133,036 | €289,647 | +€156,612 | +118% |
| Amounts payable within one year | 42/48 | €120,171 | €268,925 | +€148,754 | +124% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €109,500 | €259,500 | +€150,000 | +137% |
| Credit institutions | 430/8 | €109,500 | €259,500 | +€150,000 | +137% |
| Trade debts | 44 | €1,647 | €3,028 | +€1,381 | +83.8% |
| Suppliers | 440/4 | €1,647 | €3,028 | +€1,381 | +83.8% |
| Taxes, remuneration and social security | 45 | €9,024 | €6,120 | -€2,904 | -32.2% |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €9,024 | €6,120 | -€2,904 | -32.2% |
| Other amounts payable | 47/48 | - | €277 | +€277 | |
| Accrued charges and deferred income | 492/3 | €12,865 | €20,722 | +€7,858 | +61.1% |
| Turnover | 70 | €194,591 | €193,511 | -€1,080 | -0.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,759 | €30,694 | -€1,066 | -3.4% |
| Remuneration, social security and pensions | 62 | €127,819 | €126,290 | -€1,529 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,545 | €12,759 | -€787 | -5.8% |
| Other operating charges | 640/8 | €4,726 | €763 | -€3,963 | -83.9% |
| Gross operating margin | 9900 | €162,832 | €162,817 | -€15 | 0.0% |
| Operating profit (loss) | 9901 | €16,742 | €23,006 | +€6,264 | +37.4% |
| Financial charges | 65/66B | €7,258 | €7,021 | -€237 | -3.3% |
| Recurring financial charges | 65 | €7,258 | €7,021 | -€237 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €9,483 | €15,985 | +€6,501 | +68.6% |
| Income taxes | 67/77 | €10,979 | €37,203 | +€26,224 | +239% |
| Profit (loss) for the period | 9904 | -€1,495 | -€21,218 | -€19,723 | -1,319% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,495 | -€21,218 | -€19,723 | -1,319% |
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 14 October 2026 via checked.be.