SOFELIA: 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.
SOFELIA
Largest movements
- Cash +€214,913
up €214,913 (+140.6%), from €152,894 to €367,807
mainly Receivables within one year (+€168,239) and Debts within one year (+€51,930)
- Receivables within one year -€168,239
down €168,239 (-27.6%), from €610,481 to €442,242
of which Other amounts receivable: -€167,669
- Tangible fixed assets +€12,637
up €12,637 (+33.9%), from €37,266 to €49,902
of which Plant, machinery and equipment: +€20,263
- Debts within one year +€51,930
up €51,930 (+8.1%), from €639,054 to €690,984
- Purchases and services +€414,741
new in 2025: €414,741
- Turnover +€395,765
new in 2025: €395,765
- Gross operating margin -€53,991
down €53,991 (-3.8%), from €1.4m to €1.4m
- Staff costs -€46,938
down €46,938 (-3.3%), from €1.4m to €1.4m
- Other operating charges -€16,265
down €16,265 (-95.1%), from €17,095 to €829
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 | €802,815 | €863,510 | +€60,695 | +7.6% |
| Fixed assets | 21/28 | €37,266 | €49,902 | +€12,637 | +33.9% |
| Tangible fixed assets | 22/27 | €37,266 | €49,902 | +€12,637 | +33.9% |
| Land and buildings | 22 | €18,844 | €13,255 | -€5,589 | -29.7% |
| Plant, machinery and equipment | 23 | €5,064 | €25,328 | +€20,263 | +400.1% |
| Furniture and vehicles | 24 | €13,357 | €11,320 | -€2,038 | -15.3% |
| Current assets | 29/58 | €765,550 | €813,608 | +€48,058 | +6.3% |
| Amounts receivable within one year | 40/41 | €610,481 | €442,242 | -€168,239 | -27.6% |
| Trade receivables | 40 | €28,026 | €27,456 | -€569 | -2.0% |
| Other amounts receivable | 41 | €582,455 | €414,786 | -€167,669 | -28.8% |
| Cash at bank and in hand | 54/58 | €152,894 | €367,807 | +€214,913 | +140.6% |
| Deferred charges and accrued income | 490/1 | €2,175 | €3,558 | +€1,383 | +63.6% |
| Total equity and liabilities | 10/49 | €802,815 | €863,510 | +€60,695 | +7.6% |
| Equity | 10/15 | €138,463 | €140,624 | +€2,161 | +1.6% |
| Contributions | 10/11 | €138,463 | €138,463 | = | 0.0% |
| Capital | 10 | €138,463 | €138,463 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€0 | €2,161 | +€2,161 | |
| Amounts payable | 17/49 | €664,352 | €722,886 | +€58,534 | +8.8% |
| Amounts payable within one year | 42/48 | €639,054 | €690,984 | +€51,930 | +8.1% |
| Trade debts | 44 | €88,425 | €78,590 | -€9,836 | -11.1% |
| Suppliers | 440/4 | €88,425 | €78,590 | -€9,836 | -11.1% |
| Taxes, remuneration and social security | 45 | €256,999 | €230,455 | -€26,544 | -10.3% |
| Taxes | 450/3 | €51,715 | €42,479 | -€9,235 | -17.9% |
| Remuneration and social security | 454/9 | €205,284 | €187,976 | -€17,308 | -8.4% |
| Accrued charges and deferred income | 492/3 | €25,298 | €31,902 | +€6,604 | +26.1% |
| Turnover | 70 | - | €395,765 | +€395,765 | |
| Membership fees, donations, legacies and grants | 73 | - | €1,366,425 | +€1.4m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €414,741 | +€414,741 | |
| Remuneration, social security and pensions | 62 | €1,402,143 | €1,355,206 | -€46,938 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,543 | €14,890 | +€6,347 | +74.3% |
| Other operating charges | 640/8 | €17,095 | €829 | -€16,265 | -95.1% |
| Gross operating margin | 9900 | €1,426,946 | €1,372,955 | -€53,991 | -3.8% |
| Operating profit (loss) | 9901 | -€835 | €2,030 | +€2,865 | |
| Financial income | 75/76B | €1,122 | €762 | -€360 | -32.1% |
| Recurring financial income | 75 | €1,122 | €762 | -€360 | -32.1% |
| Financial charges | 65/66B | €287 | €631 | +€344 | +119.9% |
| Recurring financial charges | 65 | €227 | €631 | +€404 | +177.9% |
| Non-recurring financial charges | 66B | €60 | - | -€60 | |
| Profit (loss) for the period before taxes | 9903 | €0 | €2,161 | +€2,161 | |
| Profit (loss) for the period | 9904 | €0 | €2,161 | +€2,161 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €2,161 | +€2,161 |
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.