SOFIKO: 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.
SOFIKO
Largest movements
- Receivables within one year +€11,225
up €11,225 (+284.8%), from €3,942 to €15,167
of which Trade receivables: +€12,446
- Tangible fixed assets -€6,974
down €6,974 (-33.2%), from €21,002 to €14,027
of which Plant, machinery and equipment: -€5,993
- Stocks and contracts +€1,440
up €1,440 (+280.6%), from €513 to €1,953
- Cash -€1,350
down €1,350 (-3.2%), from €42,534 to €41,184
mainly Receivables within one year (-€11,225) and Stocks and contracts (-€1,440)
- Tax, wage and social debts +€2,740
up €2,740 (+55.1%), from €4,974 to €7,714
of which Taxes: +€4,580
- Other debts +€1,840
up €1,840, from €0 to €1,840
- Profit (loss) carried forward -€1,300
down €1,300 (-8.5%), from -€15,259 to -€16,559
- Trade debts +€1,136
up €1,136 (+63.8%), from €1,782 to €2,918
- Gross operating margin -€10,869
down €10,869 (-55.7%), from €19,514 to €8,645
- Taxes -€687
down €687 (-36.8%), from €1,870 to €1,183
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 | €68,031 | €72,447 | +€4,416 | +6.5% |
| Fixed assets | 21/28 | €21,042 | €14,067 | -€6,974 | -33.1% |
| Tangible fixed assets | 22/27 | €21,002 | €14,027 | -€6,974 | -33.2% |
| Plant, machinery and equipment | 23 | €19,572 | €13,579 | -€5,993 | -30.6% |
| Furniture and vehicles | 24 | €1,430 | €448 | -€982 | -68.6% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €46,989 | €58,379 | +€11,390 | +24.2% |
| Stocks and contracts in progress | 3 | €513 | €1,953 | +€1,440 | +280.6% |
| Stocks | 30/36 | €513 | €1,953 | +€1,440 | +280.6% |
| Amounts receivable within one year | 40/41 | €3,942 | €15,167 | +€11,225 | +284.8% |
| Trade receivables | 40 | €2,615 | €15,061 | +€12,446 | +476.0% |
| Other amounts receivable | 41 | €1,327 | €106 | -€1,221 | -92.0% |
| Cash at bank and in hand | 54/58 | €42,534 | €41,184 | -€1,350 | -3.2% |
| Deferred charges and accrued income | 490/1 | €0 | €75 | +€75 | |
| Total equity and liabilities | 10/49 | €68,031 | €72,447 | +€4,416 | +6.5% |
| Equity | 10/15 | €61,275 | €59,975 | -€1,300 | -2.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €64,134 | €64,134 | = | 0.0% |
| Non-distributable reserves | 130/1 | €979 | €979 | = | 0.0% |
| Reserves not available under the articles | 1311 | €979 | €979 | = | 0.0% |
| Distributable reserves | 133 | €63,155 | €63,155 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,259 | -€16,559 | -€1,300 | -8.5% |
| Amounts payable | 17/49 | €6,756 | €12,472 | +€5,716 | +84.6% |
| Amounts payable within one year | 42/48 | €6,756 | €12,472 | +€5,716 | +84.6% |
| Trade debts | 44 | €1,782 | €2,918 | +€1,136 | +63.8% |
| Suppliers | 440/4 | €1,782 | €2,918 | +€1,136 | +63.8% |
| Taxes, remuneration and social security | 45 | €4,974 | €7,714 | +€2,740 | +55.1% |
| Taxes | 450/3 | €3,134 | €7,714 | +€4,580 | +146.1% |
| Remuneration and social security | 454/9 | €1,840 | - | -€1,840 | |
| Other amounts payable | 47/48 | €0 | €1,840 | +€1,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,061 | €6,974 | -€86 | -1.2% |
| Other operating charges | 640/8 | €1,710 | €1,527 | -€183 | -10.7% |
| Gross operating margin | 9900 | €19,514 | €8,645 | -€10,869 | -55.7% |
| Operating profit (loss) | 9901 | €10,744 | €144 | -€10,600 | -98.7% |
| Financial income | 75/76B | €30 | €0 | -€30 | -100.0% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100.0% |
| Financial charges | 65/66B | €308 | €261 | -€47 | -15.2% |
| Recurring financial charges | 65 | €308 | €261 | -€47 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €10,466 | -€118 | -€10,584 | |
| Income taxes | 67/77 | €1,870 | €1,183 | -€687 | -36.8% |
| Profit (loss) for the period | 9904 | €8,596 | -€1,300 | -€9,896 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,596 | -€1,300 | -€9,896 |
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 1 October 2026 via checked.be.