SOFIDIM: what changed
Two fiscal 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.
SOFIDIM
Largest movements
- Tangible fixed assets -€7,243
down €7,243 (-4.7%), from €154,880 to €147,637
- Debts after one year -€7,623
down €7,623 (-18.3%), from €41,586 to €33,962
- Profit (loss) carried forward -€3,708
down €3,708 (-0.7%), from -€503,777 to -€507,484
- Other debts +€3,500
up €3,500 (+0.5%), from €725,669 to €729,169
- Gross operating margin +€1,985
up €1,985 (+39.0%), from €5,092 to €7,077
- Financial charges -€175
down €175 (-13.3%), from €1,314 to €1,139
- Other operating charges +€111
up €111 (+4.9%), from €2,291 to €2,403
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €298,994 | €291,061 | -€7,933 | -2.7% |
| Fixed assets | 21/28 | €155,420 | €148,177 | -€7,243 | -4.7% |
| Tangible fixed assets | 22/27 | €154,880 | €147,637 | -€7,243 | -4.7% |
| Land and buildings | 22 | €154,880 | €147,637 | -€7,243 | -4.7% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €143,574 | €142,884 | -€690 | -0.5% |
| Amounts receivable after more than one year | 29 | €77,700 | €77,700 | = | 0.0% |
| Other amounts receivable | 291 | €77,700 | €77,700 | = | 0.0% |
| Stocks and contracts in progress | 3 | €33,154 | €33,154 | = | 0.0% |
| Stocks | 30/36 | €33,154 | €33,154 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,158 | €31,158 | = | 0.0% |
| Other amounts receivable | 41 | €31,158 | €31,158 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,563 | €873 | -€690 | -44.1% |
| Total equity and liabilities | 10/49 | €298,994 | €291,061 | -€7,933 | -2.7% |
| Equity | 10/15 | -€475,987 | -€479,694 | -€3,708 | -0.8% |
| Contributions | 10/11 | €27,000 | €27,000 | = | 0.0% |
| Reserves | 13 | €790 | €790 | = | 0.0% |
| Non-distributable reserves | 130/1 | €790 | €790 | = | 0.0% |
| Reserves not available under the articles | 1311 | €790 | €790 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€503,777 | -€507,484 | -€3,708 | -0.7% |
| Amounts payable | 17/49 | €774,980 | €770,755 | -€4,225 | -0.5% |
| Amounts payable after more than one year | 17 | €41,586 | €33,962 | -€7,623 | -18.3% |
| Financial debts | 170/4 | €41,586 | €33,962 | -€7,623 | -18.3% |
| Amounts payable within one year | 42/48 | €733,394 | €736,793 | +€3,398 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €7,488 | €7,623 | +€135 | +1.8% |
| Trade debts | 44 | €237 | - | -€237 | |
| Suppliers | 440/4 | €237 | - | -€237 | |
| Other amounts payable | 47/48 | €725,669 | €729,169 | +€3,500 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,243 | €7,243 | = | 0.0% |
| Other operating charges | 640/8 | €2,291 | €2,403 | +€111 | +4.9% |
| Gross operating margin | 9900 | €5,092 | €7,077 | +€1,985 | +39.0% |
| Operating profit (loss) | 9901 | -€4,442 | -€2,569 | +€1,874 | +42.2% |
| Financial charges | 65/66B | €1,314 | €1,139 | -€175 | -13.3% |
| Recurring financial charges | 65 | €1,314 | €1,139 | -€175 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,756 | -€3,708 | +€2,049 | +35.6% |
| Profit (loss) for the period | 9904 | -€5,756 | -€3,708 | +€2,049 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,756 | -€3,708 | +€2,049 | +35.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.