SoFien: 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.
SoFien
Largest movements
- Cash +€21,627
up €21,627 (+90.4%), from €23,932 to €45,559
mainly Net result for the year (+€51,309) and Other debts (+€48,834)
- Receivables within one year -€6,993
down €6,993 (-22.1%), from €31,672 to €24,679
of which Trade receivables: -€10,127
- Tangible fixed assets -€1,353
down €1,353 (-57.4%), from €2,357 to €1,004
- Other debts +€48,834
up €48,834 (+1647.7%), from €2,964 to €51,797
- Reserves -€27,811
down €27,811 (-100.0%), from €27,811 to €0
- Trade debts -€4,716
down €4,716 (-80.7%), from €5,846 to €1,130
- Tax, wage and social debts -€1,728
down €1,728 (-9.4%), from €18,374 to €16,646
of which Taxes: -€1,728
- Accrued charges and deferred income -€967
down €967 (-100.0%), from €967 to €0
- Financial charges +€2,766
up €2,766 (+227.3%), from €1,217 to €3,983
- Other operating charges +€928
up €928 (+86.0%), from €1,079 to €2,008
- Gross operating margin -€878
down €878 (-1.2%), from €75,771 to €74,893
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.
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 | €57,961 | €71,573 | +€13,612 | +23.5% |
| Fixed assets | 21/28 | €2,357 | €1,004 | -€1,353 | -57.4% |
| Tangible fixed assets | 22/27 | €2,357 | €1,004 | -€1,353 | -57.4% |
| Furniture and vehicles | 24 | €2,357 | €1,004 | -€1,353 | -57.4% |
| Current assets | 29/58 | €55,604 | €70,569 | +€14,965 | +26.9% |
| Amounts receivable within one year | 40/41 | €31,672 | €24,679 | -€6,993 | -22.1% |
| Trade receivables | 40 | €29,360 | €19,233 | -€10,127 | -34.5% |
| Other amounts receivable | 41 | €2,312 | €5,447 | +€3,134 | +135.6% |
| Cash at bank and in hand | 54/58 | €23,932 | €45,559 | +€21,627 | +90.4% |
| Deferred charges and accrued income | 490/1 | - | €330 | +€330 | |
| Total equity and liabilities | 10/49 | €57,961 | €71,573 | +€13,612 | +23.5% |
| Equity | 10/15 | €29,811 | €2,000 | -€27,811 | -93.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €27,811 | €0 | -€27,811 | -100.0% |
| Distributable reserves | 133 | €27,811 | €0 | -€27,811 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,151 | €69,573 | +€41,423 | +147.1% |
| Amounts payable within one year | 42/48 | €27,183 | €69,573 | +€42,390 | +155.9% |
| Trade debts | 44 | €5,846 | €1,130 | -€4,716 | -80.7% |
| Suppliers | 440/4 | €5,846 | €1,130 | -€4,716 | -80.7% |
| Taxes, remuneration and social security | 45 | €18,374 | €16,646 | -€1,728 | -9.4% |
| Taxes | 450/3 | €15,524 | €13,796 | -€1,728 | -11.1% |
| Remuneration and social security | 454/9 | €2,850 | €2,850 | = | 0.0% |
| Other amounts payable | 47/48 | €2,964 | €51,797 | +€48,834 | +1647.7% |
| Accrued charges and deferred income | 492/3 | €967 | €0 | -€967 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,462 | €1,353 | -€110 | -7.5% |
| Other operating charges | 640/8 | €1,079 | €2,008 | +€928 | +86.0% |
| Non-recurring operating charges | 66A | - | €1,903 | +€1,903 | |
| Gross operating margin | 9900 | €75,771 | €74,893 | -€878 | -1.2% |
| Operating profit (loss) | 9901 | €73,229 | €69,630 | -€3,599 | -4.9% |
| Financial income | 75/76B | €59 | €216 | +€157 | +268.9% |
| Recurring financial income | 75 | €59 | €216 | +€157 | +268.9% |
| Financial charges | 65/66B | €1,217 | €3,983 | +€2,766 | +227.3% |
| Recurring financial charges | 65 | €1,217 | €3,983 | +€2,766 | +227.3% |
| Profit (loss) for the period before taxes | 9903 | €72,070 | €65,862 | -€6,208 | -8.6% |
| Income taxes | 67/77 | €15,188 | €14,554 | -€634 | -4.2% |
| Profit (loss) for the period | 9904 | €56,882 | €51,309 | -€5,574 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,882 | €51,309 | -€5,574 | -9.8% |
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 10 October 2026 via checked.be.