SOFIKA CONSULTING: what changed
SOFIKA CONSULTING
Largest movements
- Cash +€66,266
up €66,266 (+69.9%), from €94,854 to €161,120
mainly Net result for the year (+€105,054)
- Current investments +€23,665
up €23,665 (+6.1%), from €384,801 to €408,466
- Reserves +€105,054
up €105,054 (+22.1%), from €474,491 to €579,545
- Trade debts -€11,024
down €11,024 (-91.7%), from €12,028 to €1,004
- Gross operating margin +€33,296
up €33,296 (+35.3%), from €94,360 to €127,656
- Financial income +€11,997
up €11,997 (+166%), from €7,246 to €19,243
- Taxes +€7,386
up €7,386 (+23.3%), from €31,684 to €39,070
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €496,622 | €590,083 | +€93,461 | +18.8% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €496,572 | €590,033 | +€93,461 | +18.8% |
| Amounts receivable within one year | 40/41 | €16,917 | €20,447 | +€3,530 | +20.9% |
| Other amounts receivable | 41 | €16,917 | €20,447 | +€3,530 | +20.9% |
| Current investments | 50/53 | €384,801 | €408,466 | +€23,665 | +6.1% |
| Cash at bank and in hand | 54/58 | €94,854 | €161,120 | +€66,266 | +69.9% |
| Total equity and liabilities | 10/49 | €496,622 | €590,083 | +€93,461 | +18.8% |
| Equity | 10/15 | €482,551 | €587,605 | +€105,054 | +21.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €474,491 | €579,545 | +€105,054 | +22.1% |
| Distributable reserves | 133 | €474,491 | €579,545 | +€105,054 | +22.1% |
| Amounts payable | 17/49 | €14,071 | €2,478 | -€11,593 | -82.4% |
| Amounts payable within one year | 42/48 | €14,071 | €2,478 | -€11,593 | -82.4% |
| Trade debts | 44 | €12,028 | €1,004 | -€11,024 | -91.7% |
| Suppliers | 440/4 | €12,028 | €1,004 | -€11,024 | -91.7% |
| Taxes, remuneration and social security | 45 | €2,043 | €1,474 | -€568 | -27.8% |
| Taxes | 450/3 | €2,043 | €1,474 | -€568 | -27.8% |
| Other operating charges | 640/8 | €449 | €1,362 | +€912 | +203% |
| Gross operating margin | 9900 | €94,360 | €127,656 | +€33,296 | +35.3% |
| Operating profit (loss) | 9901 | €93,911 | €126,295 | +€32,384 | +34.5% |
| Financial income | 75/76B | €7,246 | €19,243 | +€11,997 | +166% |
| Recurring financial income | 75 | €7,246 | €19,243 | +€11,997 | +166% |
| Financial charges | 65/66B | €969 | €1,414 | +€445 | +45.9% |
| Recurring financial charges | 65 | €969 | €1,414 | +€445 | +45.9% |
| Profit (loss) for the period before taxes | 9903 | €100,189 | €144,124 | +€43,935 | +43.9% |
| Income taxes | 67/77 | €31,684 | €39,070 | +€7,386 | +23.3% |
| Profit (loss) for the period | 9904 | €68,504 | €105,054 | +€36,549 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,504 | €105,054 | +€36,549 | +53.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.