SOFIE FAMIL: 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.
SOFIE FAMIL
Largest movements
- Cash -€18,852
down €18,852 (-66.5%), from €28,368 to €9,516
mainly Net result for the year (-€18,913) and Current portion of long-term debt (-€5,096)
- Deferred charges and accrued income -€2,846
down €2,846 (-19.5%), from €14,616 to €11,770
- Tangible fixed assets -€1,858
down €1,858 (-70.5%), from €2,634 to €776
of which Furniture and vehicles: -€1,793
- Receivables within one year -€1,827
down €1,827 (-11.1%), from €16,393 to €14,567
of which Other amounts receivable: -€4,000
- Intangible fixed assets -€1,111
down €1,111 (-77.5%), from €1,433 to €322
- Profit (loss) carried forward -€18,913
down €18,913 (-634.0%), from -€2,983 to -€21,896
- Current portion of long-term debt -€5,096
down €5,096 (-74.8%), from €6,816 to €1,720
- Tax, wage and social debts -€2,816
down €2,816 (-35.5%), from €7,925 to €5,109
of which Taxes: -€2,828
- Trade debts +€2,183
up €2,183 (+155.1%), from €1,407 to €3,590
- Debts after one year -€1,720
no longer reported in 2025 (was €1,720)
- Gross operating margin -€28,407
down €28,407, from €15,361 to -€13,045
- Turnover -€23,197
down €23,197 (-30.0%), from €77,448 to €54,250
- Purchases and services +€5,209
up €5,209 (+8.4%), from €62,087 to €67,296
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 | €63,444 | €36,951 | -€26,493 | -41.8% |
| Fixed assets | 21/28 | €4,067 | €1,098 | -€2,969 | -73.0% |
| Intangible fixed assets | 21 | €1,433 | €322 | -€1,111 | -77.5% |
| Tangible fixed assets | 22/27 | €2,634 | €776 | -€1,858 | -70.5% |
| Plant, machinery and equipment | 23 | €80 | €14 | -€66 | -82.0% |
| Furniture and vehicles | 24 | €2,554 | €761 | -€1,793 | -70.2% |
| Current assets | 29/58 | €59,377 | €35,853 | -€23,524 | -39.6% |
| Amounts receivable within one year | 40/41 | €16,393 | €14,567 | -€1,827 | -11.1% |
| Trade receivables | 40 | €12,393 | €14,567 | +€2,173 | +17.5% |
| Other amounts receivable | 41 | €4,000 | - | -€4,000 | |
| Cash at bank and in hand | 54/58 | €28,368 | €9,516 | -€18,852 | -66.5% |
| Deferred charges and accrued income | 490/1 | €14,616 | €11,770 | -€2,846 | -19.5% |
| Total equity and liabilities | 10/49 | €63,444 | €36,951 | -€26,493 | -41.8% |
| Equity | 10/15 | €7,017 | -€11,896 | -€18,913 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,983 | -€21,896 | -€18,913 | -634.0% |
| Amounts payable | 17/49 | €56,427 | €48,847 | -€7,580 | -13.4% |
| Amounts payable after more than one year | 17 | €1,720 | - | -€1,720 | |
| Financial debts | 170/4 | €1,720 | - | -€1,720 | |
| Amounts payable within one year | 42/48 | €54,702 | €48,847 | -€5,855 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €6,816 | €1,720 | -€5,096 | -74.8% |
| Financial debts | 43 | €103 | €122 | +€18 | +17.5% |
| Credit institutions | 430/8 | €103 | €122 | +€18 | +17.5% |
| Trade debts | 44 | €1,407 | €3,590 | +€2,183 | +155.1% |
| Suppliers | 440/4 | €1,407 | €3,590 | +€2,183 | +155.1% |
| Taxes, remuneration and social security | 45 | €7,925 | €5,109 | -€2,816 | -35.5% |
| Taxes | 450/3 | €7,538 | €4,709 | -€2,828 | -37.5% |
| Remuneration and social security | 454/9 | €387 | €400 | +€12 | +3.2% |
| Other amounts payable | 47/48 | €38,450 | €38,306 | -€144 | -0.4% |
| Accrued charges and deferred income | 492/3 | €5 | €1 | -€5 | -89.8% |
| Turnover | 70 | €77,448 | €54,250 | -€23,197 | -30.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €62,087 | €67,296 | +€5,209 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,991 | €2,969 | -€22 | -0.7% |
| Other operating charges | 640/8 | €634 | €528 | -€107 | -16.8% |
| Non-recurring operating charges | 66A | €3,183 | - | -€3,183 | |
| Gross operating margin | 9900 | €15,361 | -€13,045 | -€28,407 | |
| Operating profit (loss) | 9901 | €8,553 | -€16,542 | -€25,095 | |
| Financial income | 75/76B | €165 | €36 | -€130 | -78.4% |
| Recurring financial income | 75 | €165 | €36 | -€130 | -78.4% |
| Financial charges | 65/66B | €2,019 | €2,260 | +€242 | +12.0% |
| Recurring financial charges | 65 | €2,019 | €2,260 | +€242 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €6,700 | -€18,767 | -€25,467 | |
| Income taxes | 67/77 | €179 | €146 | -€32 | -18.1% |
| Profit (loss) for the period | 9904 | €6,521 | -€18,913 | -€25,434 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,521 | -€18,913 | -€25,434 |
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 4 October 2026 via checked.be.