SOFICATRA: 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.
SOFICATRA
Largest movements
- Financial fixed assets -€444,107
down €444,107 (-51.0%), from €870,826 to €426,720
- Cash +€395,334
up €395,334 (+18.1%), from €2.2m to €2.6m
mainly Investment in fixed assets (net) (+€444,107) and Trade debts (+€15,069)
- Profit (loss) carried forward -€84,112
down €84,112 (-2.8%), from -€3.0m to -€3.0m
- Financial income -€539,719
down €539,719 (-91.9%), from €587,289 to €47,570
of which Non-recurring financial income: -€315,996
- Financial charges -€344,346
down €344,346 (-98.3%), from €350,341 to €5,995
of which Non-recurring financial charges: -€339,211
- Taxes -€48,929
no longer reported in 2025 (was €48,929)
- Gross operating margin -€48,084
down €48,084 (-79.2%), from -€60,741 to -€108,825
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 | €5,099,311 | €5,029,017 | -€70,293 | -1.4% |
| Fixed assets | 21/28 | €1,092,861 | €637,172 | -€455,689 | -41.7% |
| Tangible fixed assets | 22/27 | €222,034 | €210,452 | -€11,582 | -5.2% |
| Land and buildings | 22 | €222,034 | €210,452 | -€11,582 | -5.2% |
| Financial fixed assets | 28 | €870,826 | €426,720 | -€444,107 | -51.0% |
| Current assets | 29/58 | €4,006,450 | €4,391,845 | +€385,395 | +9.6% |
| Amounts receivable within one year | 40/41 | €34,270 | €33,019 | -€1,251 | -3.6% |
| Other amounts receivable | 41 | €34,270 | €33,019 | -€1,251 | -3.6% |
| Current investments | 50/53 | €1,735,282 | €1,735,309 | +€27 | 0.0% |
| Cash at bank and in hand | 54/58 | €2,186,485 | €2,581,819 | +€395,334 | +18.1% |
| Deferred charges and accrued income | 490/1 | €50,413 | €41,698 | -€8,715 | -17.3% |
| Total equity and liabilities | 10/49 | €5,099,311 | €5,029,017 | -€70,293 | -1.4% |
| Equity | 10/15 | €5,081,705 | €4,997,593 | -€84,112 | -1.7% |
| Contributions | 10/11 | €7,859,464 | €7,859,464 | = | 0.0% |
| Capital | 10 | €7,859,464 | €7,859,464 | = | 0.0% |
| Issued capital | 100 | €7,859,464 | €7,859,464 | = | 0.0% |
| Revaluation surpluses | 12 | €81,813 | €78,710 | -€3,104 | -3.8% |
| Reserves | 13 | €97,618 | €100,721 | +€3,104 | +3.2% |
| Non-distributable reserves | 130/1 | €57,725 | €57,725 | = | 0.0% |
| Legal reserve | 130 | €57,725 | €57,725 | = | 0.0% |
| Distributable reserves | 133 | €39,893 | €42,997 | +€3,104 | +7.8% |
| Profit (loss) carried forward | 14 | -€2,957,190 | -€3,041,303 | -€84,112 | -2.8% |
| Amounts payable | 17/49 | €17,605 | €31,425 | +€13,819 | +78.5% |
| Amounts payable within one year | 42/48 | €16,355 | €31,425 | +€15,069 | +92.1% |
| Trade debts | 44 | €16,355 | €31,425 | +€15,069 | +92.1% |
| Suppliers | 440/4 | €16,355 | €31,425 | +€15,069 | +92.1% |
| Accrued charges and deferred income | 492/3 | €1,250 | - | -€1,250 | |
| Non-recurring operating income | 76A | €21,585 | - | -€21,585 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,582 | €11,582 | = | 0.0% |
| Other operating charges | 640/8 | €5,750 | €5,280 | -€470 | -8.2% |
| Gross operating margin | 9900 | -€60,741 | -€108,825 | -€48,084 | -79.2% |
| Operating profit (loss) | 9901 | -€78,074 | -€125,687 | -€47,613 | -61.0% |
| Financial income | 75/76B | €587,289 | €47,570 | -€539,719 | -91.9% |
| Recurring financial income | 75 | €271,293 | €47,570 | -€223,723 | -82.5% |
| Non-recurring financial income | 76B | €315,996 | - | -€315,996 | |
| Financial charges | 65/66B | €350,341 | €5,995 | -€344,346 | -98.3% |
| Recurring financial charges | 65 | €6,130 | €995 | -€5,135 | -83.8% |
| Non-recurring financial charges | 66B | €344,211 | €5,000 | -€339,211 | -98.5% |
| Profit (loss) for the period before taxes | 9903 | €158,874 | -€84,112 | -€242,986 | |
| Income taxes | 67/77 | €48,929 | - | -€48,929 | |
| Profit (loss) for the period | 9904 | €109,945 | -€84,112 | -€194,057 | |
| Profit (loss) for the period to be appropriated | 9905 | €109,945 | -€84,112 | -€194,057 |
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 21 October 2026 via checked.be.