SOFIA: 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.
SOFIA
Largest movements
- Cash +€5,453
up €5,453 (+72.9%), from €7,483 to €12,936
mainly Trade debts (+€6,958) and Net result for the year (+€5,988)
- Stocks and contracts +€1,511
up €1,511 (+10.0%), from €15,160 to €16,671
- Debts after one year -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Trade debts +€6,958
up €6,958 (+945%), from €737 to €7,695
- Profit (loss) carried forward +€5,988
up €5,988 (+17.5%), from -€34,238 to -€28,250
- Short-term financial debts +€3,978
up €3,978 (+19,114%), from €21 to €3,998
- Other debts +€300
up €300 (+6.6%), from €4,548 to €4,849
- Other operating charges -€2,683
down €2,683 (-51.0%), from €5,264 to €2,580
- Financial charges -€1,472
down €1,472 (-88.3%), from €1,667 to €195
- Gross operating margin +€1,304
up €1,304 (+17.4%), from €7,503 to €8,808
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,778 | €30,003 | +€7,225 | +31.7% |
| Current assets | 29/58 | €22,778 | €30,003 | +€7,225 | +31.7% |
| Stocks and contracts in progress | 3 | €15,160 | €16,671 | +€1,511 | +10.0% |
| Stocks | 30/36 | €15,160 | €16,671 | +€1,511 | +10.0% |
| Amounts receivable within one year | 40/41 | €134 | €396 | +€261 | +194% |
| Other amounts receivable | 41 | €134 | €396 | +€261 | +194% |
| Cash at bank and in hand | 54/58 | €7,483 | €12,936 | +€5,453 | +72.9% |
| Total equity and liabilities | 10/49 | €22,778 | €30,003 | +€7,225 | +31.7% |
| Equity | 10/15 | -€13,778 | -€7,790 | +€5,988 | +43.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,238 | -€28,250 | +€5,988 | +17.5% |
| Amounts payable | 17/49 | €36,555 | €37,793 | +€1,237 | +3.4% |
| Amounts payable after more than one year | 17 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Financial debts | 170/4 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Amounts payable within one year | 42/48 | €6,555 | €17,793 | +€11,237 | +171% |
| Financial debts | 43 | €21 | €3,998 | +€3,978 | +19,114% |
| Credit institutions | 430/8 | €21 | €3,998 | +€3,978 | +19,114% |
| Trade debts | 44 | €737 | €7,695 | +€6,958 | +945% |
| Suppliers | 440/4 | €737 | €7,695 | +€6,958 | +945% |
| Taxes, remuneration and social security | 45 | €1,250 | €1,251 | +€1 | +0.1% |
| Taxes | 450/3 | €1,250 | €51 | -€1,199 | -95.9% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €4,548 | €4,849 | +€300 | +6.6% |
| Other operating charges | 640/8 | €5,264 | €2,580 | -€2,683 | -51.0% |
| Gross operating margin | 9900 | €7,503 | €8,808 | +€1,304 | +17.4% |
| Operating profit (loss) | 9901 | €2,240 | €6,228 | +€3,988 | +178% |
| Financial income | 75/76B | €23 | €6 | -€17 | -72.3% |
| Recurring financial income | 75 | €23 | €6 | -€17 | -72.3% |
| Financial charges | 65/66B | €1,667 | €195 | -€1,472 | -88.3% |
| Recurring financial charges | 65 | €1,667 | €195 | -€1,472 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €596 | €6,039 | +€5,443 | +913% |
| Income taxes | 67/77 | €50 | €51 | +€1 | +2.2% |
| Profit (loss) for the period | 9904 | €546 | €5,988 | +€5,442 | +996% |
| Profit (loss) for the period to be appropriated | 9905 | €546 | €5,988 | +€5,442 | +996% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.