SOFAR CONSULTING: 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.
SOFAR CONSULTING
Largest movements
- Receivables within one year +€14,618
up €14,618 (+298.3%), from €4,901 to €19,518
- Cash -€12,900
down €12,900 (-65.1%), from €19,807 to €6,907
mainly Receivables within one year (-€14,618) and Investment in fixed assets (net) (-€3,009)
- Trade debts +€1,317
up €1,317 (+107.6%), from €1,224 to €2,540
- Gross operating margin +€14,353
up €14,353, from -€7,751 to €6,603
- Financial charges +€1,683
up €1,683 (+3206.5%), from €53 to €1,736
- Depreciation +€615
up €615 (+29.1%), from €2,117 to €2,732
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 | €92,163 | €94,156 | +€1,994 | +2.2% |
| Fixed assets | 21/28 | €67,455 | €67,731 | +€276 | +0.4% |
| Tangible fixed assets | 22/27 | €17,455 | €17,731 | +€276 | +1.6% |
| Plant, machinery and equipment | 23 | €17,455 | €17,731 | +€276 | +1.6% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €24,708 | €26,425 | +€1,717 | +7.0% |
| Amounts receivable within one year | 40/41 | €4,901 | €19,518 | +€14,618 | +298.3% |
| Trade receivables | 40 | €4,901 | €19,518 | +€14,618 | +298.3% |
| Cash at bank and in hand | 54/58 | €19,807 | €6,907 | -€12,900 | -65.1% |
| Total equity and liabilities | 10/49 | €92,163 | €94,156 | +€1,994 | +2.2% |
| Equity | 10/15 | €25,185 | €25,898 | +€713 | +2.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €34,504 | €34,504 | = | 0.0% |
| Distributable reserves | 133 | €34,504 | €34,504 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,319 | -€10,606 | +€713 | +6.3% |
| Amounts payable | 17/49 | €66,977 | €68,258 | +€1,281 | +1.9% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,977 | €18,258 | +€1,281 | +7.5% |
| Trade debts | 44 | €1,224 | €2,540 | +€1,317 | +107.6% |
| Suppliers | 440/4 | €1,224 | €2,540 | +€1,317 | +107.6% |
| Taxes, remuneration and social security | 45 | €10,168 | €9,654 | -€514 | -5.1% |
| Taxes | 450/3 | €4,274 | €5,251 | +€976 | +22.8% |
| Remuneration and social security | 454/9 | €5,893 | €4,403 | -€1,490 | -25.3% |
| Other amounts payable | 47/48 | €5,586 | €6,064 | +€478 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,117 | €2,732 | +€615 | +29.1% |
| Other operating charges | 640/8 | €1,008 | €1,033 | +€24 | +2.4% |
| Gross operating margin | 9900 | -€7,751 | €6,603 | +€14,353 | |
| Operating profit (loss) | 9901 | -€10,876 | €2,838 | +€13,714 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €53 | €1,736 | +€1,683 | +3206.5% |
| Recurring financial charges | 65 | €53 | €1,736 | +€1,683 | +3206.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,929 | €1,102 | +€12,030 | |
| Income taxes | 67/77 | €390 | €389 | -€1 | -0.3% |
| Profit (loss) for the period | 9904 | -€11,319 | €713 | +€12,032 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,319 | €713 | +€12,032 |
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 12 October 2026 via checked.be.