FROIDMONT SOFIE: what changed
Two fiscal 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.
FROIDMONT SOFIE
Largest movements
- Deferred charges and accrued income +€3,944
up €3,944 (+23.4%), from €16,867 to €20,810
- Reserves +€9,398
up €9,398 (+10.4%), from €90,117 to €99,515
of which Distributable reserves: +€9,398
- Accrued charges and deferred income -€3,252
down €3,252 (-30.5%), from €10,652 to €7,400
- Gross operating margin -€25,787
down €25,787 (-62.9%), from €40,988 to €15,201
- Taxes -€9,729
down €9,729 (-63.5%), from €15,328 to €5,599
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.
Cash bridge derived
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 | €134,405 | €138,952 | +€4,547 | +3.4% |
| Current assets | 29/58 | €134,405 | €138,952 | +€4,547 | +3.4% |
| Cash at bank and in hand | 54/58 | €117,538 | €118,142 | +€604 | +0.5% |
| Deferred charges and accrued income | 490/1 | €16,867 | €20,810 | +€3,944 | +23.4% |
| Total equity and liabilities | 10/49 | €134,405 | €138,952 | +€4,547 | +3.4% |
| Equity | 10/15 | €96,317 | €105,715 | +€9,398 | +9.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €90,117 | €99,515 | +€9,398 | +10.4% |
| 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 | €88,257 | €97,655 | +€9,398 | +10.6% |
| Amounts payable | 17/49 | €38,088 | €33,237 | -€4,851 | -12.7% |
| Amounts payable within one year | 42/48 | €27,436 | €25,837 | -€1,599 | -5.8% |
| Trade debts | 44 | €947 | €283 | -€664 | -70.1% |
| Suppliers | 440/4 | €947 | €283 | -€664 | -70.1% |
| Taxes, remuneration and social security | 45 | €23,731 | €22,517 | -€1,214 | -5.1% |
| Taxes | 450/3 | €23,731 | €22,517 | -€1,214 | -5.1% |
| Other amounts payable | 47/48 | €2,758 | €3,037 | +€279 | +10.1% |
| Accrued charges and deferred income | 492/3 | €10,652 | €7,400 | -€3,252 | -30.5% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.5% |
| Gross operating margin | 9900 | €40,988 | €15,201 | -€25,787 | -62.9% |
| Operating profit (loss) | 9901 | €40,862 | €15,074 | -€25,789 | -63.1% |
| Financial charges | 65/66B | €3 | €77 | +€74 | +2456.7% |
| Recurring financial charges | 65 | €3 | €77 | +€74 | +2456.7% |
| Profit (loss) for the period before taxes | 9903 | €40,859 | €14,997 | -€25,862 | -63.3% |
| Income taxes | 67/77 | €15,328 | €5,599 | -€9,729 | -63.5% |
| Profit (loss) for the period | 9904 | €25,531 | €9,398 | -€16,133 | -63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,531 | €9,398 | -€16,133 | -63.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.