SOFIB: 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.
SOFIB
Largest movements
- Tangible fixed assets +€25,458
new in 2026: €25,458
- Cash -€17,615
down €17,615 (-81.9%), from €21,497 to €3,882
mainly Investment in fixed assets (net) (-€26,000) and Contributions, distributions and other (-€10,000)
- Deferred charges and accrued income +€595
new in 2026: €595
- Profit (loss) carried forward +€10,796
up €10,796, from -€1,254 to €9,542
- Other debts -€5,545
no longer reported in 2026 (was €5,545)
- Tax, wage and social debts +€2,308
up €2,308 (+250%), from €923 to €3,231
- Accrued charges and deferred income +€879
new in 2026: €879
- Gross operating margin +€22,865
up €22,865 (+837%), from €2,733 to €25,598
- Taxes +€2,308
up €2,308 (+250%), from €923 to €3,231
- Other operating charges +€879
new in 2026: €879
- Depreciation +€542
new in 2026: €542
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,673 | €30,112 | +€8,438 | +38.9% |
| Fixed assets | 21/28 | €177 | €25,635 | +€25,458 | +14,404% |
| Tangible fixed assets | 22/27 | - | €25,458 | +€25,458 | |
| Furniture and vehicles | 24 | - | €25,458 | +€25,458 | |
| Financial fixed assets | 28 | €177 | €177 | = | 0.0% |
| Current assets | 29/58 | €21,497 | €4,477 | -€17,020 | -79.2% |
| Cash at bank and in hand | 54/58 | €21,497 | €3,882 | -€17,615 | -81.9% |
| Deferred charges and accrued income | 490/1 | - | €595 | +€595 | |
| Total equity and liabilities | 10/49 | €21,673 | €30,112 | +€8,438 | +38.9% |
| Equity | 10/15 | €15,206 | €26,002 | +€10,796 | +71.0% |
| Contributions | 10/11 | €14,600 | €14,600 | = | 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 | -€1,254 | €9,542 | +€10,796 | |
| Amounts payable | 17/49 | €6,468 | €4,110 | -€2,358 | -36.5% |
| Amounts payable within one year | 42/48 | €6,468 | €3,231 | -€3,237 | -50.0% |
| Taxes, remuneration and social security | 45 | €923 | €3,231 | +€2,308 | +250% |
| Taxes | 450/3 | €923 | €3,231 | +€2,308 | +250% |
| Other amounts payable | 47/48 | €5,545 | - | -€5,545 | |
| Accrued charges and deferred income | 492/3 | - | €879 | +€879 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €542 | +€542 | |
| Other operating charges | 640/8 | - | €879 | +€879 | |
| Gross operating margin | 9900 | €2,733 | €25,598 | +€22,865 | +837% |
| Operating profit (loss) | 9901 | €2,733 | €24,177 | +€21,444 | +785% |
| Financial charges | 65/66B | €143 | €150 | +€8 | +5.3% |
| Recurring financial charges | 65 | €143 | €150 | +€8 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €2,590 | €24,027 | +€21,437 | +828% |
| Income taxes | 67/77 | €923 | €3,231 | +€2,308 | +250% |
| Profit (loss) for the period | 9904 | €1,667 | €20,796 | +€19,129 | +1,147% |
| Profit (loss) for the period to be appropriated | 9905 | €1,667 | €20,796 | +€19,129 | +1,147% |
Source: filed annual accounts (NBB), financial years ended 18 January 2025 and 18 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.