Be SOFA: 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.
Be SOFA
Largest movements
- Receivables after one year -€27,890
down €27,890 (-22.0%), from €126,641 to €98,751
- Cash -€17,686
down €17,686 (-80.4%), from €21,985 to €4,299
mainly Tax, wage and social debts (-€23,655) and Receivables within one year (-€15,154)
- Receivables within one year +€15,154
up €15,154 (+379%), from €4,000 to €19,154
of which Other amounts receivable: +€15,154
- Tangible fixed assets -€2,610
down €2,610 (-5.3%), from €48,801 to €46,191
- Tax, wage and social debts -€23,655
no longer reported in 2025 (was €23,655)
- Profit (loss) carried forward -€12,324
down €12,324 (-7.9%), from €155,597 to €143,273
- Gross operating margin -€9,500
down €9,500, from €1,317 to -€8,183
- Taxes +€3,027
up €3,027, from €0 to €3,027
- Financial income -€406
down €406 (-10.1%), from €4,017 to €3,611
- Depreciation -€163
down €163 (-5.9%), from €2,773 to €2,610
- Other operating charges -€150
down €150 (-6.8%), from €2,220 to €2,070
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 | €201,427 | €168,394 | -€33,033 | -16.4% |
| Fixed assets | 21/28 | €48,801 | €46,191 | -€2,610 | -5.3% |
| Tangible fixed assets | 22/27 | €48,801 | €46,191 | -€2,610 | -5.3% |
| Land and buildings | 22 | €48,801 | €46,191 | -€2,610 | -5.3% |
| Current assets | 29/58 | €152,626 | €122,203 | -€30,423 | -19.9% |
| Amounts receivable after more than one year | 29 | €126,641 | €98,751 | -€27,890 | -22.0% |
| Other amounts receivable | 291 | €126,641 | €98,751 | -€27,890 | -22.0% |
| Amounts receivable within one year | 40/41 | €4,000 | €19,154 | +€15,154 | +379% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,000 | €19,154 | +€15,154 | +379% |
| Cash at bank and in hand | 54/58 | €21,985 | €4,299 | -€17,686 | -80.4% |
| Total equity and liabilities | 10/49 | €201,427 | €168,394 | -€33,033 | -16.4% |
| Equity | 10/15 | €176,002 | €163,678 | -€12,324 | -7.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,597 | €143,273 | -€12,324 | -7.9% |
| Amounts payable | 17/49 | €25,425 | €4,716 | -€20,709 | -81.5% |
| Amounts payable within one year | 42/48 | €25,425 | €4,716 | -€20,709 | -81.5% |
| Trade debts | 44 | €886 | €2,745 | +€1,859 | +210% |
| Suppliers | 440/4 | €886 | €2,745 | +€1,859 | +210% |
| Taxes, remuneration and social security | 45 | €23,655 | - | -€23,655 | |
| Taxes | 450/3 | €23,655 | - | -€23,655 | |
| Other amounts payable | 47/48 | €884 | €1,971 | +€1,087 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,773 | €2,610 | -€163 | -5.9% |
| Other operating charges | 640/8 | €2,220 | €2,070 | -€150 | -6.8% |
| Gross operating margin | 9900 | €1,317 | -€8,183 | -€9,500 | |
| Operating profit (loss) | 9901 | -€3,676 | -€12,863 | -€9,187 | -250% |
| Financial income | 75/76B | €4,017 | €3,611 | -€406 | -10.1% |
| Recurring financial income | 75 | €4,017 | €3,611 | -€406 | -10.1% |
| Financial charges | 65/66B | €71 | €45 | -€26 | -36.6% |
| Recurring financial charges | 65 | €71 | €45 | -€26 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €270 | -€9,297 | -€9,567 | |
| Income taxes | 67/77 | €0 | €3,027 | +€3,027 | |
| Profit (loss) for the period | 9904 | €270 | -€12,324 | -€12,594 | |
| Profit (loss) for the period to be appropriated | 9905 | €270 | -€12,324 | -€12,594 |
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 23 October 2026 via checked.be.