Sofiekup: 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.
Sofiekup
Largest movements
- Cash +€27,111
up €27,111, from €0 to €27,111
mainly Net result for the year (+€42,448) and Tax, wage and social debts (+€17,195)
- Receivables within one year +€15,656
up €15,656 (+154.6%), from €10,129 to €25,785
of which Trade receivables: +€13,191
- Deferred charges and accrued income -€2,915
down €2,915 (-100.0%), from €2,915 to €0
- Financial fixed assets +€1,355
up €1,355 (+3.5%), from €38,713 to €40,068
- Profit (loss) carried forward +€42,448
up €42,448 (+142.2%), from €29,858 to €72,306
- Tax, wage and social debts +€17,195
up €17,195 (+581.3%), from €2,958 to €20,153
- Other debts -€15,323
down €15,323 (-100.0%), from €15,323 to €0
- Trade debts -€3,767
down €3,767 (-79.2%), from €4,756 to €989
- Gross operating margin +€53,713
up €53,713 (+81346.3%), from €66 to €53,779
- Taxes +€10,767
up €10,767 (+2041.6%), from €527 to €11,295
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 | €55,400 | €95,949 | +€40,549 | +73.2% |
| Fixed assets | 21/28 | €42,356 | €43,053 | +€697 | +1.6% |
| Intangible fixed assets | 21 | €2,994 | €2,619 | -€375 | -12.5% |
| Tangible fixed assets | 22/27 | €649 | €366 | -€283 | -43.6% |
| Furniture and vehicles | 24 | €649 | €366 | -€283 | -43.6% |
| Financial fixed assets | 28 | €38,713 | €40,068 | +€1,355 | +3.5% |
| Current assets | 29/58 | €13,044 | €52,896 | +€39,852 | +305.5% |
| Amounts receivable within one year | 40/41 | €10,129 | €25,785 | +€15,656 | +154.6% |
| Trade receivables | 40 | €9,750 | €22,941 | +€13,191 | +135.3% |
| Other amounts receivable | 41 | €379 | €2,843 | +€2,464 | +650.1% |
| Cash at bank and in hand | 54/58 | €0 | €27,111 | +€27,111 | |
| Deferred charges and accrued income | 490/1 | €2,915 | €0 | -€2,915 | -100.0% |
| Total equity and liabilities | 10/49 | €55,400 | €95,949 | +€40,549 | +73.2% |
| Equity | 10/15 | €32,358 | €74,806 | +€42,448 | +131.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,858 | €72,306 | +€42,448 | +142.2% |
| Amounts payable | 17/49 | €23,041 | €21,142 | -€1,899 | -8.2% |
| Amounts payable within one year | 42/48 | €23,041 | €21,142 | -€1,899 | -8.2% |
| Financial debts | 43 | €4 | €0 | -€4 | -100.0% |
| Credit institutions | 430/8 | €4 | €0 | -€4 | -100.0% |
| Trade debts | 44 | €4,756 | €989 | -€3,767 | -79.2% |
| Suppliers | 440/4 | €4,756 | €989 | -€3,767 | -79.2% |
| Taxes, remuneration and social security | 45 | €2,958 | €20,153 | +€17,195 | +581.3% |
| Taxes | 450/3 | €2,958 | €20,153 | +€17,195 | +581.3% |
| Other amounts payable | 47/48 | €15,323 | €0 | -€15,323 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €575 | €658 | +€83 | +14.4% |
| Other operating charges | 640/8 | €181 | €468 | +€287 | +158.6% |
| Gross operating margin | 9900 | €66 | €53,779 | +€53,713 | +81346.3% |
| Operating profit (loss) | 9901 | -€690 | €52,653 | +€53,343 | |
| Financial income | 75/76B | €855 | €1,364 | +€509 | +59.6% |
| Recurring financial income | 75 | €855 | €1,364 | +€509 | +59.6% |
| Financial charges | 65/66B | €131 | €274 | +€144 | +110.2% |
| Recurring financial charges | 65 | €131 | €274 | +€144 | +110.2% |
| Profit (loss) for the period before taxes | 9903 | €34 | €53,743 | +€53,708 | +155947.8% |
| Income taxes | 67/77 | €527 | €11,295 | +€10,767 | +2041.6% |
| Profit (loss) for the period | 9904 | -€493 | €42,448 | +€42,941 | |
| Profit (loss) for the period to be appropriated | 9905 | -€493 | €42,448 | +€42,941 |
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 8 October 2026 via checked.be.