SOFIESTICATED: 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.
SOFIESTICATED
Largest movements
- Receivables within one year +€58,352
up €58,352 (+468.2%), from €12,463 to €70,815
- Cash +€29,034
up €29,034 (+27.3%), from €106,212 to €135,246
mainly Other debts (+€87,877) and Net result for the year (+€72,539)
- Tangible fixed assets -€3,912
down €3,912 (-56.9%), from €6,881 to €2,969
of which Furniture and vehicles: -€3,700
- Other debts +€87,877
up €87,877 (+5189.5%), from €1,693 to €89,571
- Tax, wage and social debts +€27,552
up €27,552 (+169.0%), from €16,306 to €43,858
of which Taxes: +€29,477
- Reserves -€26,967
down €26,967 (-27.1%), from €99,506 to €72,539
- Trade debts -€4,900
down €4,900 (-81.0%), from €6,051 to €1,151
- Gross operating margin +€60,081
up €60,081 (+158.1%), from €37,995 to €98,075
- Taxes +€13,335
up €13,335 (+178.4%), from €7,474 to €20,808
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 | €125,556 | €209,119 | +€83,563 | +66.6% |
| Fixed assets | 21/28 | €6,881 | €2,969 | -€3,912 | -56.9% |
| Tangible fixed assets | 22/27 | €6,881 | €2,969 | -€3,912 | -56.9% |
| Plant, machinery and equipment | 23 | €1,702 | €1,490 | -€213 | -12.5% |
| Furniture and vehicles | 24 | €5,179 | €1,479 | -€3,700 | -71.4% |
| Current assets | 29/58 | €118,675 | €206,150 | +€87,475 | +73.7% |
| Amounts receivable within one year | 40/41 | €12,463 | €70,815 | +€58,352 | +468.2% |
| Trade receivables | 40 | €12,463 | €70,815 | +€58,352 | +468.2% |
| Cash at bank and in hand | 54/58 | €106,212 | €135,246 | +€29,034 | +27.3% |
| Deferred charges and accrued income | 490/1 | - | €89 | +€89 | |
| Total equity and liabilities | 10/49 | €125,556 | €209,119 | +€83,563 | +66.6% |
| Equity | 10/15 | €101,506 | €74,539 | -€26,967 | -26.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €99,506 | €72,539 | -€26,967 | -27.1% |
| Distributable reserves | 133 | €99,506 | €72,539 | -€26,967 | -27.1% |
| Amounts payable | 17/49 | €24,050 | €134,580 | +€110,529 | +459.6% |
| Amounts payable within one year | 42/48 | €24,050 | €134,580 | +€110,529 | +459.6% |
| Trade debts | 44 | €6,051 | €1,151 | -€4,900 | -81.0% |
| Suppliers | 440/4 | €6,051 | €1,151 | -€4,900 | -81.0% |
| Taxes, remuneration and social security | 45 | €16,306 | €43,858 | +€27,552 | +169.0% |
| Taxes | 450/3 | €14,381 | €43,858 | +€29,477 | +205.0% |
| Remuneration and social security | 454/9 | €1,925 | - | -€1,925 | |
| Other amounts payable | 47/48 | €1,693 | €89,571 | +€87,877 | +5189.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,912 | €3,912 | +€0 | 0.0% |
| Other operating charges | 640/8 | €804 | €682 | -€122 | -15.2% |
| Gross operating margin | 9900 | €37,995 | €98,075 | +€60,081 | +158.1% |
| Operating profit (loss) | 9901 | €33,278 | €93,481 | +€60,203 | +180.9% |
| Financial charges | 65/66B | €116 | €134 | +€18 | +15.7% |
| Recurring financial charges | 65 | €116 | €134 | +€18 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €33,162 | €93,347 | +€60,185 | +181.5% |
| Income taxes | 67/77 | €7,474 | €20,808 | +€13,335 | +178.4% |
| Profit (loss) for the period | 9904 | €25,689 | €72,539 | +€46,850 | +182.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,689 | €72,539 | +€46,850 | +182.4% |
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 29 September 2026 via checked.be.