SOFIA COSMETICA: 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.
SOFIA COSMETICA
Largest movements
- Current investments -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Cash +€114,062
up €114,062 (+90.4%), from €126,210 to €240,272
mainly Current investments (+€200,000) and Stocks and contracts (+€34,360)
- Receivables within one year +€56,041
up €56,041 (+44.5%), from €126,029 to €182,070
of which Other amounts receivable: +€66,629
- Stocks and contracts -€34,360
down €34,360 (-6.1%), from €565,500 to €531,140
- Tangible fixed assets -€16,274
down €16,274 (-15.2%), from €106,931 to €90,657
of which Plant, machinery and equipment: -€15,249
- Tax, wage and social debts -€66,861
down €66,861 (-76.1%), from €87,903 to €21,042
of which Taxes: -€64,445
- Trade debts -€20,682
down €20,682 (-41.9%), from €49,390 to €28,708
- Debts after one year -€19,694
down €19,694 (-25.0%), from €78,917 to €59,224
- Other debts +€13,009
up €13,009 (+7.0%), from €184,828 to €197,836
- Gross operating margin -€24,105
down €24,105 (-12.5%), from €192,482 to €168,377
- Taxes -€9,045
down €9,045 (-76.5%), from €11,823 to €2,778
- Financial income -€3,445
down €3,445 (-42.2%), from €8,166 to €4,721
- Depreciation +€2,888
up €2,888 (+16.2%), from €17,846 to €20,734
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 | €1,138,979 | €1,057,338 | -€81,641 | -7.2% |
| Fixed assets | 21/28 | €107,270 | €90,996 | -€16,274 | -15.2% |
| Tangible fixed assets | 22/27 | €106,931 | €90,657 | -€16,274 | -15.2% |
| Plant, machinery and equipment | 23 | €100,780 | €85,531 | -€15,249 | -15.1% |
| Other tangible fixed assets | 26 | €6,151 | €5,126 | -€1,025 | -16.7% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €338 | €338 | = | 0.0% |
| Current assets | 29/58 | €1,031,709 | €966,342 | -€65,367 | -6.3% |
| Stocks and contracts in progress | 3 | €565,500 | €531,140 | -€34,360 | -6.1% |
| Stocks | 30/36 | €565,500 | €531,140 | -€34,360 | -6.1% |
| Amounts receivable within one year | 40/41 | €126,029 | €182,070 | +€56,041 | +44.5% |
| Trade receivables | 40 | €72,039 | €61,451 | -€10,589 | -14.7% |
| Other amounts receivable | 41 | €53,990 | €120,620 | +€66,629 | +123.4% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €126,210 | €240,272 | +€114,062 | +90.4% |
| Deferred charges and accrued income | 490/1 | €13,970 | €12,860 | -€1,110 | -7.9% |
| Total equity and liabilities | 10/49 | €1,138,979 | €1,057,338 | -€81,641 | -7.2% |
| Equity | 10/15 | €573,883 | €577,957 | +€4,074 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €295,199 | €295,199 | = | 0.0% |
| Tax-exempt reserves | 132 | €403 | €403 | = | 0.0% |
| Distributable reserves | 133 | €294,796 | €294,796 | = | 0.0% |
| Profit (loss) carried forward | 14 | €260,084 | €264,158 | +€4,074 | +1.6% |
| Amounts payable | 17/49 | €565,095 | €479,381 | -€85,715 | -15.2% |
| Amounts payable after more than one year | 17 | €78,917 | €59,224 | -€19,694 | -25.0% |
| Financial debts | 170/4 | €78,917 | €59,224 | -€19,694 | -25.0% |
| Amounts payable within one year | 42/48 | €483,774 | €406,558 | -€77,216 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €24,332 | €19,694 | -€4,639 | -19.1% |
| Financial debts | 43 | €137,322 | €139,278 | +€1,957 | +1.4% |
| Credit institutions | 430/8 | €137,322 | €139,278 | +€1,957 | +1.4% |
| Trade debts | 44 | €49,390 | €28,708 | -€20,682 | -41.9% |
| Suppliers | 440/4 | €49,390 | €28,708 | -€20,682 | -41.9% |
| Taxes, remuneration and social security | 45 | €87,903 | €21,042 | -€66,861 | -76.1% |
| Taxes | 450/3 | €67,108 | €2,663 | -€64,445 | -96.0% |
| Remuneration and social security | 454/9 | €20,795 | €18,380 | -€2,415 | -11.6% |
| Other amounts payable | 47/48 | €184,828 | €197,836 | +€13,009 | +7.0% |
| Accrued charges and deferred income | 492/3 | €2,404 | €13,599 | +€11,195 | +465.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €126,914 | €126,445 | -€469 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,846 | €20,734 | +€2,888 | +16.2% |
| Other operating charges | 640/8 | €1,547 | €1,477 | -€70 | -4.5% |
| Gross operating margin | 9900 | €192,482 | €168,377 | -€24,105 | -12.5% |
| Operating profit (loss) | 9901 | €46,174 | €19,721 | -€26,453 | -57.3% |
| Financial income | 75/76B | €8,166 | €4,721 | -€3,445 | -42.2% |
| Recurring financial income | 75 | €8,166 | €4,721 | -€3,445 | -42.2% |
| Financial charges | 65/66B | €17,406 | €17,590 | +€184 | +1.1% |
| Recurring financial charges | 65 | €17,406 | €17,590 | +€184 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €36,934 | €6,852 | -€30,082 | -81.4% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €11,823 | €2,778 | -€9,045 | -76.5% |
| Profit (loss) for the period | 9904 | €25,111 | €4,074 | -€21,038 | -83.8% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €25,111 | €4,074 | -€21,038 | -83.8% |
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 2 October 2026 via checked.be.