SOFI: 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.
SOFI
Largest movements
- Receivables after one year -€6,000
down €6,000 (-6.0%), from €100,000 to €94,000
- Other debts -€5,427
down €5,427 (-72.2%), from €7,518 to €2,091
- Financial income -€171
down €171 (-6.0%), from €2,856 to €2,685
- Other operating charges -€66
down €66 (-11.1%), from €594 to €528
- Financial charges -€42
down €42 (-8.6%), from €481 to €439
- Gross operating margin +€32
up €32 (+5.8%), from -€550 to -€519
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,000 | €94,000 | -€6,000 | -6.0% |
| Current assets | 29/58 | €100,000 | €94,000 | -€6,000 | -6.0% |
| Amounts receivable after more than one year | 29 | €100,000 | €94,000 | -€6,000 | -6.0% |
| Other amounts receivable | 291 | €100,000 | €94,000 | -€6,000 | -6.0% |
| Total equity and liabilities | 10/49 | €100,000 | €94,000 | -€6,000 | -6.0% |
| Equity | 10/15 | €89,965 | €90,760 | +€795 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €83,765 | €84,560 | +€795 | +0.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €81,905 | €82,701 | +€795 | +1.0% |
| Amounts payable | 17/49 | €10,035 | €3,240 | -€6,795 | -67.7% |
| Amounts payable within one year | 42/48 | €10,035 | €3,240 | -€6,795 | -67.7% |
| Financial debts | 43 | €1,747 | €774 | -€973 | -55.7% |
| Credit institutions | 430/8 | €1,747 | €774 | -€973 | -55.7% |
| Trade debts | 44 | €391 | - | -€391 | |
| Suppliers | 440/4 | €391 | - | -€391 | |
| Taxes, remuneration and social security | 45 | €380 | €375 | -€5 | -1.3% |
| Taxes | 450/3 | €380 | €375 | -€5 | -1.3% |
| Other amounts payable | 47/48 | €7,518 | €2,091 | -€5,427 | -72.2% |
| Other operating charges | 640/8 | €594 | €528 | -€66 | -11.1% |
| Gross operating margin | 9900 | -€550 | -€519 | +€32 | +5.8% |
| Operating profit (loss) | 9901 | -€1,144 | -€1,046 | +€98 | +8.5% |
| Financial income | 75/76B | €2,856 | €2,685 | -€171 | -6.0% |
| Recurring financial income | 75 | €2,856 | €2,685 | -€171 | -6.0% |
| Financial charges | 65/66B | €481 | €439 | -€42 | -8.6% |
| Recurring financial charges | 65 | €481 | €439 | -€42 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €1,231 | €1,199 | -€32 | -2.6% |
| Income taxes | 67/77 | €401 | €403 | +€3 | +0.6% |
| Profit (loss) for the period | 9904 | €830 | €795 | -€35 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €830 | €795 | -€35 | -4.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.