Fiduciaire 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.
Fiduciaire SoFisc
Largest movements
- Current investments +€544,437
up €544,437 (+80.5%), from €676,673 to €1.2m
- Receivables within one year -€446,208
down €446,208 (-63.6%), from €701,343 to €255,135
of which Other amounts receivable: -€401,215
- Cash +€124,340
up €124,340 (+2,796%), from €4,447 to €128,786
mainly Other debts (+€622,846) and Receivables within one year (+€446,208)
- Other debts +€622,846
up €622,846 (+1,868%), from €33,341 to €656,187
- Reserves -€340,500
down €340,500 (-26.5%), from €1.3m to €944,360
of which Distributable reserves: -€340,500
- Tax, wage and social debts -€62,610
down €62,610 (-37.8%), from €165,751 to €103,141
of which Taxes: -€72,151
- Gross operating margin +€58,154
up €58,154 (+8.5%), from €687,418 to €745,572
- Staff costs +€21,883
up €21,883 (+9.7%), from €224,508 to €246,391
- Other operating charges +€11,995
up €11,995 (+232%), from €5,169 to €17,164
- Depreciation +€7,682
up €7,682 (+21.3%), from €36,143 to €43,826
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 | €1,902,985 | €2,127,560 | +€224,575 | +11.8% |
| Fixed assets | 21/28 | €507,535 | €507,963 | +€428 | +0.1% |
| Tangible fixed assets | 22/27 | €507,535 | €507,963 | +€428 | +0.1% |
| Land and buildings | 22 | €458,609 | €433,213 | -€25,395 | -5.5% |
| Furniture and vehicles | 24 | €48,927 | €39,758 | -€9,169 | -18.7% |
| Leasing and similar rights | 25 | - | €34,992 | +€34,992 | |
| Current assets | 29/58 | €1,395,450 | €1,619,597 | +€224,148 | +16.1% |
| Amounts receivable within one year | 40/41 | €701,343 | €255,135 | -€446,208 | -63.6% |
| Trade receivables | 40 | €298,977 | €253,985 | -€44,993 | -15.0% |
| Other amounts receivable | 41 | €402,366 | €1,151 | -€401,215 | -99.7% |
| Current investments | 50/53 | €676,673 | €1,221,110 | +€544,437 | +80.5% |
| Cash at bank and in hand | 54/58 | €4,447 | €128,786 | +€124,340 | +2,796% |
| Deferred charges and accrued income | 490/1 | €12,987 | €14,566 | +€1,579 | +12.2% |
| Total equity and liabilities | 10/49 | €1,902,985 | €2,127,560 | +€224,575 | +11.8% |
| Equity | 10/15 | €1,322,736 | €982,451 | -€340,285 | -25.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,284,860 | €944,360 | -€340,500 | -26.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,283,000 | €942,500 | -€340,500 | -26.5% |
| Profit (loss) carried forward | 14 | €19,276 | €19,491 | +€215 | +1.1% |
| Amounts payable | 17/49 | €580,249 | €1,145,109 | +€564,860 | +97.3% |
| Amounts payable after more than one year | 17 | €318,651 | €319,065 | +€414 | +0.1% |
| Financial debts | 170/4 | €318,651 | €319,065 | +€414 | +0.1% |
| Amounts payable within one year | 42/48 | €259,232 | €823,642 | +€564,410 | +218% |
| Current portion of amounts payable after more than one year | 42 | €27,542 | €34,686 | +€7,144 | +25.9% |
| Trade debts | 44 | €32,598 | €29,628 | -€2,970 | -9.1% |
| Suppliers | 440/4 | €32,598 | €29,628 | -€2,970 | -9.1% |
| Taxes, remuneration and social security | 45 | €165,751 | €103,141 | -€62,610 | -37.8% |
| Taxes | 450/3 | €122,150 | €49,999 | -€72,151 | -59.1% |
| Remuneration and social security | 454/9 | €43,601 | €53,142 | +€9,541 | +21.9% |
| Other amounts payable | 47/48 | €33,341 | €656,187 | +€622,846 | +1,868% |
| Accrued charges and deferred income | 492/3 | €2,366 | €2,402 | +€36 | +1.5% |
| Non-recurring operating income | 76A | €729 | - | -€729 | |
| Remuneration, social security and pensions | 62 | €224,508 | €246,391 | +€21,883 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,143 | €43,826 | +€7,682 | +21.3% |
| Other operating charges | 640/8 | €5,169 | €17,164 | +€11,995 | +232% |
| Non-recurring operating charges | 66A | €1,842 | €63 | -€1,779 | -96.6% |
| Gross operating margin | 9900 | €687,418 | €745,572 | +€58,154 | +8.5% |
| Operating profit (loss) | 9901 | €419,756 | €438,128 | +€18,372 | +4.4% |
| Financial income | 75/76B | €32,515 | €25,671 | -€6,845 | -21.1% |
| Recurring financial income | 75 | €32,515 | €25,671 | -€6,845 | -21.1% |
| Financial charges | 65/66B | €10,277 | €10,120 | -€158 | -1.5% |
| Recurring financial charges | 65 | €10,087 | €10,120 | +€33 | +0.3% |
| Non-recurring financial charges | 66B | €191 | - | -€191 | |
| Profit (loss) for the period before taxes | 9903 | €441,994 | €453,679 | +€11,685 | +2.6% |
| Income taxes | 67/77 | €143,675 | €140,587 | -€3,088 | -2.1% |
| Profit (loss) for the period | 9904 | €298,319 | €313,092 | +€14,773 | +5.0% |
| Transfer from tax-exempt reserves | 789 | €89,000 | - | -€89,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €387,319 | €313,092 | -€74,227 | -19.2% |
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.