SOFAST: 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.
SOFAST
Largest movements
- Cash +€46,857
up €46,857 (+2,072%), from €2,261 to €49,118
mainly Tax, wage and social debts (+€32,559) and Trade debts (+€27,987)
- Tangible fixed assets +€18,257
new in 2025: €18,257
- Financial fixed assets +€6,000
up €6,000 (+66.7%), from €9,000 to €15,000
- Receivables within one year +€4,356
up €4,356 (+22.8%), from €19,130 to €23,485
of which Trade receivables: +€4,635
- Tax, wage and social debts +€32,559
new in 2025: €32,559
of which Remuneration and social security: +€25,915
- Trade debts +€27,987
up €27,987 (+955%), from €2,931 to €30,917
- Debts after one year +€7,060
new in 2025: €7,060
- Current portion of long-term debt +€4,492
new in 2025: €4,492
- Profit (loss) carried forward +€3,670
up €3,670 (+21.0%), from €17,460 to €21,130
- Gross operating margin +€83,216
up €83,216, from -€424 to €82,793
- Staff costs +€75,023
new in 2025: €75,023
- Other operating charges -€2,314
down €2,314 (-66.0%), from €3,505 to €1,191
- Depreciation +€2,243
new in 2025: €2,243
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 | €30,391 | €106,158 | +€75,768 | +249% |
| Fixed assets | 21/28 | €9,000 | €33,257 | +€24,257 | +270% |
| Tangible fixed assets | 22/27 | - | €18,257 | +€18,257 | |
| Furniture and vehicles | 24 | - | €18,257 | +€18,257 | |
| Financial fixed assets | 28 | €9,000 | €15,000 | +€6,000 | +66.7% |
| Current assets | 29/58 | €21,391 | €72,901 | +€51,510 | +241% |
| Amounts receivable within one year | 40/41 | €19,130 | €23,485 | +€4,356 | +22.8% |
| Trade receivables | 40 | €423 | €5,058 | +€4,635 | +1,097% |
| Other amounts receivable | 41 | €18,707 | €18,427 | -€280 | -1.5% |
| Cash at bank and in hand | 54/58 | €2,261 | €49,118 | +€46,857 | +2,072% |
| Deferred charges and accrued income | 490/1 | - | €298 | +€298 | |
| Total equity and liabilities | 10/49 | €30,391 | €106,158 | +€75,768 | +249% |
| Equity | 10/15 | €27,460 | €31,130 | +€3,670 | +13.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,460 | €21,130 | +€3,670 | +21.0% |
| Amounts payable | 17/49 | €2,931 | €75,028 | +€72,098 | +2,460% |
| Amounts payable after more than one year | 17 | - | €7,060 | +€7,060 | |
| Financial debts | 170/4 | - | €7,060 | +€7,060 | |
| Amounts payable within one year | 42/48 | €2,931 | €67,968 | +€65,037 | +2,219% |
| Current portion of amounts payable after more than one year | 42 | - | €4,492 | +€4,492 | |
| Trade debts | 44 | €2,931 | €30,917 | +€27,987 | +955% |
| Suppliers | 440/4 | €2,931 | €30,917 | +€27,987 | +955% |
| Taxes, remuneration and social security | 45 | - | €32,559 | +€32,559 | |
| Taxes | 450/3 | - | €6,644 | +€6,644 | |
| Remuneration and social security | 454/9 | - | €25,915 | +€25,915 | |
| Remuneration, social security and pensions | 62 | - | €75,023 | +€75,023 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,243 | +€2,243 | |
| Other operating charges | 640/8 | €3,505 | €1,191 | -€2,314 | -66.0% |
| Gross operating margin | 9900 | -€424 | €82,793 | +€83,216 | |
| Operating profit (loss) | 9901 | -€3,929 | €4,335 | +€8,264 | |
| Financial charges | 65/66B | -€0 | €665 | +€666 | |
| Recurring financial charges | 65 | -€0 | €665 | +€666 | |
| Profit (loss) for the period before taxes | 9903 | -€3,929 | €3,670 | +€7,599 | |
| Profit (loss) for the period | 9904 | -€3,929 | €3,670 | +€7,599 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,929 | €3,670 | +€7,599 |
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.