SOFFIA-MP: 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.
SOFFIA-MP
Largest movements
- Cash +€28,255
up €28,255 (+35.7%), from €79,201 to €107,456
mainly Net result for the year (+€31,240) and Tax, wage and social debts (+€6,447)
- Profit (loss) carried forward +€29,717
up €29,717 (+43.4%), from €68,432 to €98,149
- Trade debts -€9,525
down €9,525 (-79.2%), from €12,020 to €2,494
- Tax, wage and social debts +€6,447
up €6,447 (+28.1%), from €22,969 to €29,416
- Gross operating margin -€53,008
down €53,008 (-55.1%), from €96,256 to €43,248
- Taxes -€11,522
down €11,522 (-50.2%), from €22,969 to €11,447
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 | €130,573 | €159,809 | +€29,235 | +22.4% |
| Fixed assets | 21/28 | €935 | €935 | = | 0.0% |
| Financial fixed assets | 28 | €935 | €935 | = | 0.0% |
| Current assets | 29/58 | €129,638 | €158,874 | +€29,235 | +22.6% |
| Amounts receivable within one year | 40/41 | €50,437 | €51,418 | +€980 | +1.9% |
| Trade receivables | 40 | €50,000 | €50,898 | +€898 | +1.8% |
| Other amounts receivable | 41 | €437 | €520 | +€82 | +18.9% |
| Cash at bank and in hand | 54/58 | €79,201 | €107,456 | +€28,255 | +35.7% |
| Total equity and liabilities | 10/49 | €130,573 | €159,809 | +€29,235 | +22.4% |
| Equity | 10/15 | €88,909 | €120,149 | +€31,240 | +35.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €477 | €2,000 | +€1,523 | +319.2% |
| Non-distributable reserves | 130/1 | €477 | €2,000 | +€1,523 | +319.2% |
| Legal reserve | 130 | €477 | €2,000 | +€1,523 | +319.2% |
| Profit (loss) carried forward | 14 | €68,432 | €98,149 | +€29,717 | +43.4% |
| Amounts payable | 17/49 | €41,665 | €39,660 | -€2,005 | -4.8% |
| Amounts payable within one year | 42/48 | €41,617 | €39,660 | -€1,957 | -4.7% |
| Trade debts | 44 | €12,020 | €2,494 | -€9,525 | -79.2% |
| Suppliers | 440/4 | €12,020 | €2,494 | -€9,525 | -79.2% |
| Taxes, remuneration and social security | 45 | €22,969 | €29,416 | +€6,447 | +28.1% |
| Taxes | 450/3 | €22,969 | €29,416 | +€6,447 | +28.1% |
| Other amounts payable | 47/48 | €6,628 | €7,749 | +€1,122 | +16.9% |
| Accrued charges and deferred income | 492/3 | €48 | - | -€48 | |
| Other operating charges | 640/8 | €200 | - | -€200 | |
| Gross operating margin | 9900 | €96,256 | €43,248 | -€53,008 | -55.1% |
| Operating profit (loss) | 9901 | €96,056 | €43,248 | -€52,808 | -55.0% |
| Financial charges | 65/66B | €532 | €561 | +€29 | +5.5% |
| Recurring financial charges | 65 | €532 | €561 | +€29 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €95,525 | €42,687 | -€52,837 | -55.3% |
| Income taxes | 67/77 | €22,969 | €11,447 | -€11,522 | -50.2% |
| Profit (loss) for the period | 9904 | €72,555 | €31,240 | -€41,315 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,555 | €31,240 | -€41,315 | -56.9% |
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 2 October 2026 via checked.be.