SOFILLOYD: 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.
SOFILLOYD
Largest movements
- Cash -€64,163
down €64,163 (-59.2%), from €108,419 to €44,256
mainly Contributions, distributions and other (-€55,150) and Debts after one year (-€17,782)
- Tangible fixed assets -€25,113
down €25,113 (-29.2%), from €85,963 to €60,849
- Profit (loss) carried forward -€43,316
down €43,316 (-5.1%), from €857,238 to €813,922
- Reserves -€27,150
down €27,150 (-29.6%), from €91,650 to €64,500
of which Distributable reserves: -€27,150
- Debts after one year -€17,782
down €17,782 (-37.0%), from €47,995 to €30,213
- Provisions -€17,529
down €17,529 (-4.4%), from €399,545 to €382,016
- Staff costs +€9,809
up €9,809 (+4.7%), from €207,105 to €216,914
- Taxes +€9,078
up €9,078 (+60638.1%), from €15 to €9,092
- Gross operating margin -€5,825
down €5,825 (-2.0%), from €294,913 to €289,088
- Depreciation -€4,096
down €4,096 (-11.4%), from €35,985 to €31,889
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 | €1,544,196 | €1,444,067 | -€100,129 | -6.5% |
| Fixed assets | 21/28 | €1,223,946 | €1,198,833 | -€25,113 | -2.1% |
| Intangible fixed assets | 21 | €1,137,886 | €1,137,886 | = | 0.0% |
| Tangible fixed assets | 22/27 | €85,963 | €60,849 | -€25,113 | -29.2% |
| Furniture and vehicles | 24 | €85,963 | €60,849 | -€25,113 | -29.2% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €320,250 | €245,234 | -€75,016 | -23.4% |
| Amounts receivable within one year | 40/41 | €210,471 | €199,523 | -€10,948 | -5.2% |
| Trade receivables | 40 | €192,969 | €186,456 | -€6,512 | -3.4% |
| Other amounts receivable | 41 | €17,502 | €13,067 | -€4,435 | -25.3% |
| Cash at bank and in hand | 54/58 | €108,419 | €44,256 | -€64,163 | -59.2% |
| Deferred charges and accrued income | 490/1 | €1,360 | €1,455 | +€95 | +7.0% |
| Total equity and liabilities | 10/49 | €1,544,196 | €1,444,067 | -€100,129 | -6.5% |
| Equity | 10/15 | €1,020,577 | €950,111 | -€70,466 | -6.9% |
| Contributions | 10/11 | €71,689 | €71,689 | = | 0.0% |
| Capital | 10 | €62,325 | €62,325 | = | 0.0% |
| Issued capital | 100 | €62,325 | €62,325 | = | 0.0% |
| Outside capital | 11 | €9,364 | €9,364 | = | 0.0% |
| Share premium | 1100/10 | €9,364 | €9,364 | = | 0.0% |
| Reserves | 13 | €91,650 | €64,500 | -€27,150 | -29.6% |
| Non-distributable reserves | 130/1 | €6,252 | €6,252 | = | 0.0% |
| Legal reserve | 130 | €6,252 | €6,252 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,000 | €23,000 | = | 0.0% |
| Distributable reserves | 133 | €62,397 | €35,247 | -€27,150 | -43.5% |
| Profit (loss) carried forward | 14 | €857,238 | €813,922 | -€43,316 | -5.1% |
| Provisions and deferred taxes | 16 | €399,545 | €382,016 | -€17,529 | -4.4% |
| Provisions for liabilities and charges | 160/5 | €399,545 | €382,016 | -€17,529 | -4.4% |
| Environmental obligations | 163 | €399,545 | €382,016 | -€17,529 | -4.4% |
| Amounts payable | 17/49 | €124,075 | €111,940 | -€12,135 | -9.8% |
| Amounts payable after more than one year | 17 | €47,995 | €30,213 | -€17,782 | -37.0% |
| Financial debts | 170/4 | €47,995 | €30,213 | -€17,782 | -37.0% |
| Amounts payable within one year | 42/48 | €65,423 | €71,538 | +€6,115 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €26,944 | €17,782 | -€9,163 | -34.0% |
| Trade debts | 44 | €2,063 | €15,522 | +€13,459 | +652.2% |
| Suppliers | 440/4 | €2,063 | €15,522 | +€13,459 | +652.2% |
| Taxes, remuneration and social security | 45 | €36,141 | €36,112 | -€30 | -0.1% |
| Taxes | 450/3 | €9,363 | €8,411 | -€952 | -10.2% |
| Remuneration and social security | 454/9 | €26,778 | €27,701 | +€923 | +3.4% |
| Other amounts payable | 47/48 | €274 | €2,122 | +€1,848 | +673.9% |
| Accrued charges and deferred income | 492/3 | €10,656 | €10,189 | -€468 | -4.4% |
| Remuneration, social security and pensions | 62 | €207,105 | €216,914 | +€9,809 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,985 | €31,889 | -€4,096 | -11.4% |
| Other operating charges | 640/8 | €6,493 | €3,781 | -€2,712 | -41.8% |
| Non-recurring operating charges | 66A | €18,072 | €19,290 | +€1,218 | +6.7% |
| Gross operating margin | 9900 | €294,913 | €289,088 | -€5,825 | -2.0% |
| Operating profit (loss) | 9901 | €27,257 | €17,214 | -€10,044 | -36.8% |
| Financial income | 75/76B | €82 | €68 | -€15 | -17.7% |
| Recurring financial income | 75 | €82 | €68 | -€15 | -17.7% |
| Financial charges | 65/66B | €25,019 | €23,504 | -€1,514 | -6.1% |
| Recurring financial charges | 65 | €25,019 | €23,504 | -€1,514 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €2,321 | -€6,223 | -€8,544 | |
| Income taxes | 67/77 | €15 | €9,092 | +€9,078 | +60638.1% |
| Profit (loss) for the period | 9904 | €2,306 | -€15,316 | -€17,621 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,306 | -€15,316 | -€17,621 |
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 3 October 2026 via checked.be.