sofiat: 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.
sofiat
Largest movements
- Cash +€118,375
up €118,375 (+77.2%), from €153,326 to €271,701
mainly Depreciation (+€59,244) and Net result for the year (+€25,933)
- Tangible fixed assets -€59,244
down €59,244 (-9.0%), from €654,967 to €595,723
- Receivables within one year -€23,971
down €23,971 (-82.6%), from €29,008 to €5,037
- Reserves +€25,933
up €25,933 (+3.2%), from €816,477 to €842,410
- Gross operating margin +€35,551
up €35,551 (+46.3%), from €76,714 to €112,265
- Taxes +€12,117
up €12,117 (+1,898%), from €639 to €12,756
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.
Derived cash bridge
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 | €841,637 | €874,461 | +€32,824 | +3.9% |
| Fixed assets | 21/28 | €656,967 | €597,723 | -€59,244 | -9.0% |
| Tangible fixed assets | 22/27 | €654,967 | €595,723 | -€59,244 | -9.0% |
| Land and buildings | 22 | €654,967 | €595,723 | -€59,244 | -9.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €184,670 | €276,738 | +€92,068 | +49.9% |
| Amounts receivable within one year | 40/41 | €29,008 | €5,037 | -€23,971 | -82.6% |
| Other amounts receivable | 41 | €29,008 | €5,037 | -€23,971 | -82.6% |
| Cash at bank and in hand | 54/58 | €153,326 | €271,701 | +€118,375 | +77.2% |
| Deferred charges and accrued income | 490/1 | €2,336 | - | -€2,336 | |
| Total equity and liabilities | 10/49 | €841,637 | €874,461 | +€32,824 | +3.9% |
| Equity | 10/15 | €824,537 | €850,470 | +€25,933 | +3.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Contributions outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €816,477 | €842,410 | +€25,933 | +3.2% |
| Distributable reserves | 133 | €816,477 | €842,410 | +€25,933 | +3.2% |
| Amounts payable | 17/49 | €17,100 | €23,991 | +€6,891 | +40.3% |
| Amounts payable within one year | 42/48 | €17,100 | €23,991 | +€6,891 | +40.3% |
| Trade debts | 44 | €17,100 | €17,296 | +€196 | +1.1% |
| Suppliers | 440/4 | €17,100 | €17,296 | +€196 | +1.1% |
| Taxes, remuneration and social security | 45 | - | €6,695 | +€6,695 | |
| Taxes | 450/3 | - | €6,695 | +€6,695 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,164 | €59,244 | +€80 | +0.1% |
| Other operating charges | 640/8 | €15,651 | €16,231 | +€580 | +3.7% |
| Gross operating margin | 9900 | €76,714 | €112,265 | +€35,551 | +46.3% |
| Operating profit (loss) | 9901 | €1,899 | €36,790 | +€34,891 | +1,838% |
| Financial income | 75/76B | €1,754 | €2,013 | +€259 | +14.7% |
| Recurring financial income | 75 | €1,754 | €2,013 | +€259 | +14.7% |
| Financial charges | 65/66B | €220 | €114 | -€106 | -48.3% |
| Recurring financial charges | 65 | €220 | €114 | -€106 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €3,433 | €38,689 | +€35,256 | +1,027% |
| Income taxes | 67/77 | €639 | €12,756 | +€12,117 | +1,898% |
| Profit (loss) for the period | 9904 | €2,795 | €25,933 | +€23,139 | +828% |
| Profit (loss) for the period to be appropriated | 9905 | €2,795 | €25,933 | +€23,139 | +828% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.