SOFEGA - LIFE ESSENCE: 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.
SOFEGA - LIFE ESSENCE
Largest movements
- Cash -€4,553
down €4,553 (-54.3%), from €8,388 to €3,835
mainly Net result for the year (-€12,127) and Advances received (-€1,280)
- Receivables within one year -€4,496
down €4,496 (-61.4%), from €7,317 to €2,821
of which Trade receivables: -€4,509
- Tangible fixed assets -€4,443
down €4,443 (-17.7%), from €25,034 to €20,591
of which Furniture and vehicles: -€4,234
- Profit (loss) carried forward -€12,127
down €12,127 (-16.5%), from -€73,618 to -€85,746
- Advances received -€1,280
down €1,280 (-73.6%), from €1,740 to €460
- Gross operating margin -€17,249
down €17,249, from €11,912 to -€5,337
- Financial income -€531
down €531 (-83.2%), from €638 to €107
of which Financial income: -€550
- Other operating charges +€417
up €417 (+73.9%), from €564 to €981
- Depreciation -€314
down €314 (-5.5%), from €5,670 to €5,356
- Financial charges +€159
up €159 (+83.9%), from €190 to €349
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 | €41,511 | €27,747 | -€13,765 | -33.2% |
| Fixed assets | 21/28 | €25,534 | €21,091 | -€4,443 | -17.4% |
| Tangible fixed assets | 22/27 | €25,034 | €20,591 | -€4,443 | -17.7% |
| Plant, machinery and equipment | 23 | €502 | €293 | -€209 | -41.6% |
| Furniture and vehicles | 24 | €24,532 | €20,297 | -€4,234 | -17.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €15,977 | €6,656 | -€9,321 | -58.3% |
| Amounts receivable within one year | 40/41 | €7,317 | €2,821 | -€4,496 | -61.4% |
| Trade receivables | 40 | €6,009 | €1,500 | -€4,509 | -75.0% |
| Other amounts receivable | 41 | €1,308 | €1,321 | +€13 | +1.0% |
| Cash at bank and in hand | 54/58 | €8,388 | €3,835 | -€4,553 | -54.3% |
| Deferred charges and accrued income | 490/1 | €273 | €0 | -€273 | -100% |
| Total equity and liabilities | 10/49 | €41,511 | €27,747 | -€13,765 | -33.2% |
| Equity | 10/15 | -€55,068 | -€67,196 | -€12,127 | -22.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | - | -€18,550 | |
| Other | 1109/19 | €18,550 | - | -€18,550 | |
| Profit (loss) carried forward | 14 | -€73,618 | -€85,746 | -€12,127 | -16.5% |
| Amounts payable | 17/49 | €96,580 | €94,942 | -€1,638 | -1.7% |
| Amounts payable after more than one year | 17 | €31,119 | €31,119 | = | 0.0% |
| Other amounts payable | 178/9 | €31,119 | €31,119 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,461 | €63,823 | -€1,638 | -2.5% |
| Trade debts | 44 | €1,202 | €1,055 | -€147 | -12.2% |
| Suppliers | 440/4 | €1,202 | €1,055 | -€147 | -12.2% |
| Advances received on contracts in progress | 46 | €1,740 | €460 | -€1,280 | -73.6% |
| Other amounts payable | 47/48 | €62,518 | €62,308 | -€210 | -0.3% |
| Non-recurring operating income | 76A | - | €1,033 | +€1,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,670 | €5,356 | -€314 | -5.5% |
| Other operating charges | 640/8 | €564 | €981 | +€417 | +73.9% |
| Gross operating margin | 9900 | €11,912 | -€5,337 | -€17,249 | |
| Operating profit (loss) | 9901 | €5,677 | -€11,675 | -€17,352 | |
| Financial income | 75/76B | €638 | €107 | -€531 | -83.2% |
| Recurring financial income | 75 | €632 | €82 | -€550 | -87.0% |
| Non-recurring financial income | 76B | €6 | €25 | +€19 | +317% |
| Financial charges | 65/66B | €190 | €349 | +€159 | +83.9% |
| Recurring financial charges | 65 | €190 | €349 | +€159 | +83.9% |
| Profit (loss) for the period before taxes | 9903 | €6,126 | -€11,917 | -€18,042 | |
| Income taxes | 67/77 | €208 | €211 | +€3 | +1.4% |
| Profit (loss) for the period | 9904 | €5,918 | -€12,127 | -€18,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,918 | -€12,127 | -€18,045 |
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 21 October 2026 via checked.be.