SOFIDEM: 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
SOFIDEM
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€197,934
2024 · -€163,771-€34,163
Equity
€1.6m
2024 · €1.8m-€197,934
Cash
€14,805
2024 · €24,932-€10,127
Balance sheet total
€2.5m
2024 · €2.6m-€62,273
Largest movements
Assets
- Intangible fixed assets +€98,377
up €98,377 (+56.4%), from €174,446 to €272,823
- Tangible fixed assets -€70,934
down €70,934 (-3.2%), from €2.2m to €2.1m
- Receivables within one year -€70,860
down €70,860 (-51.3%), from €138,099 to €67,240
of which Other amounts receivable: -€91,324
Equity and liabilities
- Profit (loss) carried forward -€197,934
down €197,934 (-32.6%), from -€607,043 to -€804,978
- Other debts +€139,386
up €139,386 (+20.2%), from €690,201 to €829,587
Income statement
- Gross operating margin +€70,333
up €70,333 (+5525.1%), from €1,273 to €71,606
- Depreciation +€60,260
up €60,260 (+51.7%), from €116,472 to €176,732
- Staff costs +€46,494
up €46,494 (+106.8%), from €43,520 to €90,014
- Write-downs -€1,947
down €1,947 (-100.0%), from €1,947 to €0
- Other operating charges +€1,300
up €1,300 (+50.2%), from €2,592 to €3,893
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
-€163,771
Gross operating margin
+€70,333
Staff costs
-€46,494
Depreciation
-€60,260
Write-downs
+€1,947
Other operating charges
-€1,300
Other operating items
+€899
Financial income
+€1,010
Financial charges
-€298
Result 2025
-€197,934
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
+€194,048
Investment
-€204,174
Financing
€0
Cash 2024
€24,932
From operations (derived)
+€194,048
Net result for the year
-€197,934
Depreciation
+€176,732
Receivables within one year
+€70,860
Deferred charges and accrued income
+€8,728
Trade debts
-€11,253
Tax, wage and social debts
-€1,850
Advances received
+€8,701
Other debts
+€139,386
Accrued charges and deferred income
+€678
Investment (derived)
-€204,174
Investment in fixed assets (net)
-€204,175
Current investments
+€0
Cash 2025
€14,805
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,572,254 | €2,509,982 | -€62,273 | -2.4% |
| Fixed assets | 21/28 | €2,394,702 | €2,422,144 | +€27,442 | +1.1% |
| Intangible fixed assets | 21 | €174,446 | €272,823 | +€98,377 | +56.4% |
| Tangible fixed assets | 22/27 | €2,205,051 | €2,134,116 | -€70,934 | -3.2% |
| Land and buildings | 22 | €2,095,312 | €2,063,464 | -€31,847 | -1.5% |
| Plant, machinery and equipment | 23 | €40,589 | €29,096 | -€11,493 | -28.3% |
| Furniture and vehicles | 24 | €34,863 | €23,102 | -€11,761 | -33.7% |
| Assets under construction and advance payments | 27 | €34,287 | €18,454 | -€15,833 | -46.2% |
| Financial fixed assets | 28 | €15,205 | €15,205 | = | 0.0% |
| Current assets | 29/58 | €177,553 | €87,838 | -€89,715 | -50.5% |
| Amounts receivable within one year | 40/41 | €138,099 | €67,240 | -€70,860 | -51.3% |
| Trade receivables | 40 | €535 | €21,000 | +€20,465 | +3823.4% |
| Other amounts receivable | 41 | €137,564 | €46,239 | -€91,324 | -66.4% |
| Current investments | 50/53 | €2,277 | €2,277 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €24,932 | €14,805 | -€10,127 | -40.6% |
| Deferred charges and accrued income | 490/1 | €12,245 | €3,517 | -€8,728 | -71.3% |
| Total equity and liabilities | 10/49 | €2,572,254 | €2,509,982 | -€62,273 | -2.4% |
| Equity | 10/15 | €1,830,115 | €1,632,180 | -€197,934 | -10.8% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Reserves | 13 | €937,158 | €937,158 | = | 0.0% |
| Non-distributable reserves | 130/1 | €113,275 | €113,275 | = | 0.0% |
| Reserves not available under the articles | 1311 | €113,275 | €113,275 | = | 0.0% |
| Tax-exempt reserves | 132 | €823,883 | €823,883 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€607,043 | -€804,978 | -€197,934 | -32.6% |
| Amounts payable | 17/49 | €742,140 | €877,801 | +€135,661 | +18.3% |
| Amounts payable within one year | 42/48 | €742,140 | €877,124 | +€134,984 | +18.2% |
| Trade debts | 44 | €39,213 | €27,960 | -€11,253 | -28.7% |
| Suppliers | 440/4 | €39,213 | €27,960 | -€11,253 | -28.7% |
| Advances received on contracts in progress | 46 | €651 | €9,352 | +€8,701 | +1336.6% |
| Taxes, remuneration and social security | 45 | €12,075 | €10,225 | -€1,850 | -15.3% |
| Taxes | 450/3 | - | €871 | +€871 | |
| Remuneration and social security | 454/9 | €12,075 | €9,354 | -€2,721 | -22.5% |
| Other amounts payable | 47/48 | €690,201 | €829,587 | +€139,386 | +20.2% |
| Accrued charges and deferred income | 492/3 | €0 | €678 | +€678 | |
| Remuneration, social security and pensions | 62 | €43,520 | €90,014 | +€46,494 | +106.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,472 | €176,732 | +€60,260 | +51.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,947 | €0 | -€1,947 | -100.0% |
| Other operating charges | 640/8 | €2,592 | €3,893 | +€1,300 | +50.2% |
| Non-recurring operating charges | 66A | - | -€899 | -€899 | |
| Gross operating margin | 9900 | €1,273 | €71,606 | +€70,333 | +5525.1% |
| Operating profit (loss) | 9901 | -€163,259 | -€198,134 | -€34,876 | -21.4% |
| Financial income | 75/76B | €49 | €1,060 | +€1,010 | +2047.7% |
| Recurring financial income | 75 | €49 | €1,060 | +€1,010 | +2047.7% |
| Financial charges | 65/66B | €562 | €860 | +€298 | +53.0% |
| Recurring financial charges | 65 | €562 | €860 | +€298 | +53.0% |
| Profit (loss) for the period before taxes | 9903 | -€163,771 | -€197,934 | -€34,163 | -20.9% |
| Profit (loss) for the period | 9904 | -€163,771 | -€197,934 | -€34,163 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€163,771 | -€197,934 | -€34,163 | -20.9% |
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 12 October 2026 via checked.be.