SOFIA FIRDAUS: 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 FIRDAUS
Largest movements
- Cash -€22,272
down €22,272 (-56.4%), from €39,484 to €17,213
mainly Deferred charges and accrued income (-€17,641) and Investment in fixed assets (net) (-€16,990)
- Deferred charges and accrued income +€17,641
new in 2024: €17,641
- Tangible fixed assets +€16,953
up €16,953 (+34478.5%), from €49 to €17,002
of which Furniture and vehicles: +€16,990
- Stocks and contracts +€14,791
up €14,791 (+42.4%), from €34,865 to €49,656
- Receivables within one year -€2,912
down €2,912 (-18.0%), from €16,141 to €13,229
- Debts after one year +€11,411
new in 2024: €11,411
- Trade debts +€9,975
up €9,975 (+53.9%), from €18,516 to €28,491
- Current portion of long-term debt +€5,621
new in 2024: €5,621
- Tax, wage and social debts -€4,539
down €4,539 (-46.6%), from €9,749 to €5,210
of which Remuneration and social security: -€3,700
- Reserves +€1,733
up €1,733 (+3.8%), from €46,075 to €47,808
- Financial charges +€6,252
up €6,252 (+268.2%), from €2,331 to €8,583
- Staff costs +€2,261
new in 2024: €2,261
- Taxes -€2,014
down €2,014 (-69.5%), from €2,898 to €885
- Gross operating margin +€749
up €749 (+4.9%), from €15,341 to €16,090
- Other operating charges +€518
up €518 (+24.9%), from €2,076 to €2,594
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,940 | €117,141 | +€24,201 | +26.0% |
| Fixed assets | 21/28 | €2,449 | €19,402 | +€16,953 | +692.2% |
| Tangible fixed assets | 22/27 | €49 | €17,002 | +€16,953 | +34478.5% |
| Furniture and vehicles | 24 | - | €16,990 | +€16,990 | |
| Other tangible fixed assets | 26 | €49 | €12 | -€37 | -75.0% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €90,491 | €97,739 | +€7,248 | +8.0% |
| Stocks and contracts in progress | 3 | €34,865 | €49,656 | +€14,791 | +42.4% |
| Stocks | 30/36 | €34,865 | €49,656 | +€14,791 | +42.4% |
| Amounts receivable within one year | 40/41 | €16,141 | €13,229 | -€2,912 | -18.0% |
| Other amounts receivable | 41 | €16,141 | €13,229 | -€2,912 | -18.0% |
| Cash at bank and in hand | 54/58 | €39,484 | €17,213 | -€22,272 | -56.4% |
| Deferred charges and accrued income | 490/1 | - | €17,641 | +€17,641 | |
| Total equity and liabilities | 10/49 | €92,940 | €117,141 | +€24,201 | +26.0% |
| Equity | 10/15 | €64,675 | €66,408 | +€1,733 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,075 | €47,808 | +€1,733 | +3.8% |
| Distributable reserves | 133 | €46,075 | €47,808 | +€1,733 | +3.8% |
| Amounts payable | 17/49 | €28,265 | €50,733 | +€22,468 | +79.5% |
| Amounts payable after more than one year | 17 | - | €11,411 | +€11,411 | |
| Financial debts | 170/4 | - | €11,411 | +€11,411 | |
| Amounts payable within one year | 42/48 | €28,265 | €39,322 | +€11,057 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | - | €5,621 | +€5,621 | |
| Trade debts | 44 | €18,516 | €28,491 | +€9,975 | +53.9% |
| Suppliers | 440/4 | €18,516 | €28,491 | +€9,975 | +53.9% |
| Taxes, remuneration and social security | 45 | €9,749 | €5,210 | -€4,539 | -46.6% |
| Taxes | 450/3 | €6,049 | €5,210 | -€839 | -13.9% |
| Remuneration and social security | 454/9 | €3,700 | - | -€3,700 | |
| Remuneration, social security and pensions | 62 | - | €2,261 | +€2,261 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37 | €37 | = | 0.0% |
| Other operating charges | 640/8 | €2,076 | €2,594 | +€518 | +24.9% |
| Gross operating margin | 9900 | €15,341 | €16,090 | +€749 | +4.9% |
| Operating profit (loss) | 9901 | €13,228 | €11,197 | -€2,030 | -15.3% |
| Financial income | 75/76B | €2 | €3 | +€1 | +37.8% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +37.8% |
| Financial charges | 65/66B | €2,331 | €8,583 | +€6,252 | +268.2% |
| Recurring financial charges | 65 | €2,331 | €8,583 | +€6,252 | +268.2% |
| Profit (loss) for the period before taxes | 9903 | €10,899 | €2,618 | -€8,281 | -76.0% |
| Income taxes | 67/77 | €2,898 | €885 | -€2,014 | -69.5% |
| Profit (loss) for the period | 9904 | €8,001 | €1,733 | -€6,268 | -78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,001 | €1,733 | -€6,268 | -78.3% |
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 3 October 2026 via checked.be.