SOFFISC: 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.
SOFFISC
Largest movements
- Cash -€45,797
down €45,797 (-44.4%), from €103,240 to €57,443
mainly Contributions, distributions and other (-€60,000) and Debts after one year (-€11,905)
- Tangible fixed assets -€1,891
down €1,891 (-5.0%), from €37,969 to €36,079
of which Leasing and similar rights: -€9,711
- Profit (loss) carried forward -€28,961
down €28,961 (-39.2%), from €73,957 to €44,996
- Debts after one year -€11,905
down €11,905 (-47.3%), from €25,168 to €13,263
- Tax, wage and social debts -€5,827
down €5,827 (-23.8%), from €24,445 to €18,617
- Gross operating margin +€4,850
up €4,850 (+9.9%), from €48,886 to €53,735
- Taxes +€1,736
up €1,736 (+23.9%), from €7,276 to €9,012
- Financial charges -€901
down €901 (-38.9%), from €2,319 to €1,418
- Depreciation +€598
up €598 (+6.2%), from €9,711 to €10,309
- Other operating charges +€553
up €553 (+35.5%), from €1,555 to €2,107
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 | €142,698 | €96,017 | -€46,681 | -32.7% |
| Fixed assets | 21/28 | €37,969 | €36,079 | -€1,891 | -5.0% |
| Tangible fixed assets | 22/27 | €37,969 | €36,079 | -€1,891 | -5.0% |
| Land and buildings | 22 | - | €7,820 | +€7,820 | |
| Leasing and similar rights | 25 | €37,969 | €28,259 | -€9,711 | -25.6% |
| Current assets | 29/58 | €104,729 | €59,938 | -€44,790 | -42.8% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €103,240 | €57,443 | -€45,797 | -44.4% |
| Deferred charges and accrued income | 490/1 | €1,489 | €2,496 | +€1,007 | +67.6% |
| Total equity and liabilities | 10/49 | €142,698 | €96,017 | -€46,681 | -32.7% |
| Equity | 10/15 | €75,957 | €46,996 | -€28,961 | -38.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,957 | €44,996 | -€28,961 | -39.2% |
| Amounts payable | 17/49 | €66,741 | €49,021 | -€17,720 | -26.5% |
| Amounts payable after more than one year | 17 | €25,168 | €13,263 | -€11,905 | -47.3% |
| Financial debts | 170/4 | €25,168 | €13,263 | -€11,905 | -47.3% |
| Amounts payable within one year | 42/48 | €41,573 | €35,363 | -€6,210 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €11,458 | €11,905 | +€447 | +3.9% |
| Financial debts | 43 | €237 | €0 | -€237 | -100.0% |
| Credit institutions | 430/8 | €237 | €0 | -€237 | -100.0% |
| Trade debts | 44 | €1,221 | €1,317 | +€96 | +7.9% |
| Suppliers | 440/4 | €1,221 | €1,317 | +€96 | +7.9% |
| Taxes, remuneration and social security | 45 | €24,445 | €18,617 | -€5,827 | -23.8% |
| Taxes | 450/3 | €24,445 | €18,617 | -€5,827 | -23.8% |
| Other amounts payable | 47/48 | €4,213 | €3,523 | -€689 | -16.4% |
| Accrued charges and deferred income | 492/3 | - | €396 | +€396 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,711 | €10,309 | +€598 | +6.2% |
| Other operating charges | 640/8 | €1,555 | €2,107 | +€553 | +35.5% |
| Gross operating margin | 9900 | €48,886 | €53,735 | +€4,850 | +9.9% |
| Operating profit (loss) | 9901 | €37,620 | €41,319 | +€3,699 | +9.8% |
| Financial income | 75/76B | €0 | €149 | +€149 | |
| Recurring financial income | 75 | €0 | €149 | +€149 | |
| Financial charges | 65/66B | €2,319 | €1,418 | -€901 | -38.9% |
| Recurring financial charges | 65 | €2,319 | €1,418 | -€901 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €35,301 | €40,051 | +€4,750 | +13.5% |
| Income taxes | 67/77 | €7,276 | €9,012 | +€1,736 | +23.9% |
| Profit (loss) for the period | 9904 | €28,025 | €31,039 | +€3,014 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,025 | €31,039 | +€3,014 | +10.8% |
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 8 October 2026 via checked.be.