IMMO - SOFIKO: 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.
IMMO - SOFIKO
Largest movements
- Tangible fixed assets -€19,158
down €19,158 (-7.8%), from €246,057 to €226,899
of which Land and buildings: -€10,965
- Receivables within one year -€8,317
down €8,317 (-17.5%), from €47,391 to €39,074
- Debts after one year -€43,686
down €43,686 (-29.1%), from €150,060 to €106,374
- Profit (loss) carried forward +€8,354
up €8,354 (+8.0%), from €104,243 to €112,597
- Other debts -€5,347
down €5,347 (-79.9%), from €6,690 to €1,343
- Trade debts +€5,184
up €5,184 (+35.8%), from €14,498 to €19,682
- Current portion of long-term debt +€4,972
up €4,972 (+12.8%), from €38,715 to €43,687
- Other operating charges +€5,900
up €5,900 (+58.3%), from €10,121 to €16,021
- Taxes -€5,434
down €5,434 (-65.6%), from €8,285 to €2,851
- Gross operating margin +€2,679
up €2,679 (+5.0%), from €53,411 to €56,090
- Depreciation -€868
down €868 (-4.3%), from €20,026 to €19,158
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 | €388,514 | €360,338 | -€28,176 | -7.3% |
| Fixed assets | 21/28 | €338,233 | €319,075 | -€19,158 | -5.7% |
| Tangible fixed assets | 22/27 | €246,057 | €226,899 | -€19,158 | -7.8% |
| Land and buildings | 22 | €229,684 | €218,719 | -€10,965 | -4.8% |
| Plant, machinery and equipment | 23 | €3,445 | €1,716 | -€1,729 | -50.2% |
| Furniture and vehicles | 24 | €12,928 | €6,464 | -€6,464 | -50.0% |
| Financial fixed assets | 28 | €92,176 | €92,176 | = | 0.0% |
| Current assets | 29/58 | €50,281 | €41,263 | -€9,018 | -17.9% |
| Amounts receivable within one year | 40/41 | €47,391 | €39,074 | -€8,317 | -17.5% |
| Other amounts receivable | 41 | €47,391 | €39,074 | -€8,317 | -17.5% |
| Cash at bank and in hand | 54/58 | €1,498 | €884 | -€614 | -41.0% |
| Deferred charges and accrued income | 490/1 | €1,392 | €1,305 | -€87 | -6.3% |
| Total equity and liabilities | 10/49 | €388,514 | €360,338 | -€28,176 | -7.3% |
| Equity | 10/15 | €172,443 | €180,797 | +€8,354 | +4.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | - | €62,000 | +€62,000 | |
| Issued capital | 100 | - | €62,000 | +€62,000 | |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,243 | €112,597 | +€8,354 | +8.0% |
| Amounts payable | 17/49 | €216,071 | €179,541 | -€36,530 | -16.9% |
| Amounts payable after more than one year | 17 | €150,060 | €106,374 | -€43,686 | -29.1% |
| Financial debts | 170/4 | €150,060 | €106,374 | -€43,686 | -29.1% |
| Amounts payable within one year | 42/48 | €66,011 | €73,167 | +€7,156 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €38,715 | €43,687 | +€4,972 | +12.8% |
| Financial debts | 43 | €1,704 | €1,200 | -€504 | -29.6% |
| Credit institutions | 430/8 | €1,704 | €1,200 | -€504 | -29.6% |
| Trade debts | 44 | €14,498 | €19,682 | +€5,184 | +35.8% |
| Suppliers | 440/4 | €14,498 | €19,682 | +€5,184 | +35.8% |
| Taxes, remuneration and social security | 45 | €4,404 | €7,255 | +€2,851 | +64.7% |
| Taxes | 450/3 | €4,404 | €7,255 | +€2,851 | +64.7% |
| Other amounts payable | 47/48 | €6,690 | €1,343 | -€5,347 | -79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,026 | €19,158 | -€868 | -4.3% |
| Other operating charges | 640/8 | €10,121 | €16,021 | +€5,900 | +58.3% |
| Gross operating margin | 9900 | €53,411 | €56,090 | +€2,679 | +5.0% |
| Operating profit (loss) | 9901 | €23,264 | €20,911 | -€2,353 | -10.1% |
| Financial charges | 65/66B | €9,279 | €9,706 | +€427 | +4.6% |
| Recurring financial charges | 65 | €9,279 | €9,706 | +€427 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €13,985 | €11,205 | -€2,780 | -19.9% |
| Income taxes | 67/77 | €8,285 | €2,851 | -€5,434 | -65.6% |
| Profit (loss) for the period | 9904 | €5,700 | €8,354 | +€2,654 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,700 | €8,354 | +€2,654 | +46.6% |
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 6 October 2026 via checked.be.