SOFIAS: 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.
What changed
SOFIAS
NACE 62.100, Computer programming
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€50,332
2024 · €17,629+€32,704
Equity
€13.3m
2024 · €13.1m+€197,482
Cash
€98,647
2024 · €58,341+€40,306
Balance sheet total
€25.6m
2024 · €25.8m-€237,806
Largest movements
Assets
- Current investments -€304,978
down €304,978 (-8.1%), from €3.8m to €3.5m
Equity and liabilities
- Other debts -€319,851
down €319,851 (-22.6%), from €1.4m to €1.1m
Income statement
- Financial charges -€102,517
down €102,517 (-18.9%), from €542,915 to €440,398
- Financial income -€81,715
down €81,715 (-32.3%), from €252,798 to €171,083
- Gross operating margin +€43,795
up €43,795 (+6.3%), from €693,400 to €737,195
- Staff costs +€26,105
up €26,105 (+9.4%), from €278,896 to €305,001
- Taxes +€13,051
up €13,051 (+125.0%), from €10,438 to €23,489
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.
Result 2024
€17,629
Gross operating margin
+€43,795
Staff costs
-€26,105
Depreciation
+€353
Other operating charges
+€6,910
Financial income
-€81,715
Financial charges
+€102,517
Taxes
-€13,051
Result 2025
€50,332
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.
From operations
-€224,182
Investment
+€152,073
Financing
+€112,415
Cash 2024
€58,341
From operations (derived)
-€224,182
Net result for the year
+€50,332
Depreciation
+€77,043
Receivables within one year
+€52,458
Deferred charges and accrued income
-€3,462
Trade debts
-€31,829
Tax, wage and social debts
-€50,949
Other debts
-€319,851
Accrued charges and deferred income
+€2,077
Investment (derived)
+€152,073
Investment in fixed assets (net)
-€152,905
Current investments
+€304,978
Financing
+€112,415
Debts after one year
-€38,507
Current portion of long-term debt
+€3,772
Contributions, distributions and other
+€147,149
Cash 2025
€98,647
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,800,846 | €25,563,040 | -€237,806 | -0.9% |
| Fixed assets | 21/28 | €20,256,691 | €20,332,552 | +€75,862 | +0.4% |
| Tangible fixed assets | 22/27 | €907,637 | €836,350 | -€71,288 | -7.9% |
| Land and buildings | 22 | €694,559 | €673,709 | -€20,850 | -3.0% |
| Plant, machinery and equipment | 23 | €73,445 | €60,749 | -€12,697 | -17.3% |
| Furniture and vehicles | 24 | €10,329 | €9,450 | -€879 | -8.5% |
| Other tangible fixed assets | 26 | €129,303 | €92,442 | -€36,862 | -28.5% |
| Financial fixed assets | 28 | €19,349,054 | €19,496,203 | +€147,149 | +0.8% |
| Current assets | 29/58 | €5,544,155 | €5,230,488 | -€313,667 | -5.7% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,716,801 | €1,664,343 | -€52,458 | -3.1% |
| Trade receivables | 40 | €236,160 | €75,688 | -€160,472 | -68.0% |
| Other amounts receivable | 41 | €1,480,641 | €1,588,655 | +€108,014 | +7.3% |
| Current investments | 50/53 | €3,758,196 | €3,453,218 | -€304,978 | -8.1% |
| Cash at bank and in hand | 54/58 | €58,341 | €98,647 | +€40,306 | +69.1% |
| Deferred charges and accrued income | 490/1 | €5,817 | €9,280 | +€3,462 | +59.5% |
| Total equity and liabilities | 10/49 | €25,800,846 | €25,563,040 | -€237,806 | -0.9% |
| Equity | 10/15 | €13,135,277 | €13,332,758 | +€197,482 | +1.5% |
| Contributions | 10/11 | €12,403 | €12,403 | = | 0.0% |
| Revaluation surpluses | 12 | €10,950,517 | €11,097,666 | +€147,149 | +1.3% |
| 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 | €2,170,497 | €2,220,830 | +€50,332 | +2.3% |
| Amounts payable | 17/49 | €12,665,569 | €12,230,282 | -€435,287 | -3.4% |
| Amounts payable after more than one year | 17 | €10,853,628 | €10,815,121 | -€38,507 | -0.4% |
| Financial debts | 170/4 | €10,853,628 | €10,815,121 | -€38,507 | -0.4% |
| Amounts payable within one year | 42/48 | €1,754,237 | €1,355,380 | -€398,858 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €42,066 | €45,838 | +€3,772 | +9.0% |
| Trade debts | 44 | €116,335 | €84,506 | -€31,829 | -27.4% |
| Suppliers | 440/4 | €116,335 | €84,506 | -€31,829 | -27.4% |
| Taxes, remuneration and social security | 45 | €179,890 | €128,941 | -€50,949 | -28.3% |
| Taxes | 450/3 | €120,987 | €64,130 | -€56,858 | -47.0% |
| Remuneration and social security | 454/9 | €58,903 | €64,811 | +€5,908 | +10.0% |
| Other amounts payable | 47/48 | €1,415,946 | €1,096,095 | -€319,851 | -22.6% |
| Accrued charges and deferred income | 492/3 | €57,704 | €59,781 | +€2,077 | +3.6% |
| Non-recurring operating income | 76A | €6,948 | €5,060 | -€1,888 | -27.2% |
| Remuneration, social security and pensions | 62 | €278,896 | €305,001 | +€26,105 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,396 | €77,043 | -€353 | -0.5% |
| Other operating charges | 640/8 | €18,924 | €12,014 | -€6,910 | -36.5% |
| Gross operating margin | 9900 | €693,400 | €737,195 | +€43,795 | +6.3% |
| Operating profit (loss) | 9901 | €318,184 | €343,137 | +€24,953 | +7.8% |
| Financial income | 75/76B | €252,798 | €171,083 | -€81,715 | -32.3% |
| Recurring financial income | 75 | €252,798 | €171,083 | -€81,715 | -32.3% |
| Financial charges | 65/66B | €542,915 | €440,398 | -€102,517 | -18.9% |
| Recurring financial charges | 65 | €542,915 | €440,398 | -€102,517 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €28,067 | €73,821 | +€45,755 | +163.0% |
| Income taxes | 67/77 | €10,438 | €23,489 | +€13,051 | +125.0% |
| Profit (loss) for the period | 9904 | €17,629 | €50,332 | +€32,704 | +185.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,629 | €50,332 | +€32,704 | +185.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.