SOFIMED: 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.
What changed
SOFIMED
NACE 41.001, General construction of residential buildings
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€165,823
2024 · -€52,447+€218,269
Equity
€160,598
2024 · €24,776+€135,823
Cash
€21,656
2024 · €25,491-€3,835
Balance sheet total
€1.4m
2024 · €1.2m+€210,592
Largest movements
Assets
- Receivables within one year +€212,979
up €212,979 (+79.6%), from €267,491 to €480,469
of which Trade receivables: +€230,445
Equity and liabilities
- Other debts +€229,263
up €229,263 (+2988.9%), from €7,671 to €236,933
- Trade debts -€170,774
down €170,774 (-39.3%), from €434,778 to €264,005
- Profit (loss) carried forward +€135,823
up €135,823, from -€80,365 to €55,457
- Tax, wage and social debts +€36,281
up €36,281 (+86.0%), from €42,207 to €78,487
of which Taxes: +€36,281
- Debts after one year -€20,000
down €20,000 (-3.2%), from €630,000 to €610,000
Income statement
- Gross operating margin +€216,048
up €216,048, from -€20,438 to €195,610
- Taxes +€24,461
up €24,461 (+3668.9%), from €667 to €25,127
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.
Result 2024
-€52,447
Gross operating margin
+€216,048
Depreciation
+€1,943
Other operating charges
+€1,278
Other operating items
+€23,467
Financial income
+€258
Financial charges
-€265
Taxes
-€24,461
Result 2025
€165,823
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.
From operations
+€48,165
Investment
-€2,000
Financing
-€50,000
Cash 2024
€25,491
From operations (derived)
+€48,165
Net result for the year
+€165,823
Depreciation
+€2,137
Receivables within one year
-€212,979
Deferred charges and accrued income
-€1,586
Trade debts
-€170,774
Tax, wage and social debts
+€36,281
Other debts
+€229,263
Investment (derived)
-€2,000
Investment in fixed assets (net)
-€2,000
Financing
-€50,000
Debts after one year
-€20,000
Contributions, distributions and other
-€30,000
Cash 2025
€21,656
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,217,431 | €1,428,024 | +€210,592 | +17.3% |
| Fixed assets | 21/28 | €4,763 | €4,625 | -€137 | -2.9% |
| Tangible fixed assets | 22/27 | €3,763 | €1,625 | -€2,137 | -56.8% |
| Plant, machinery and equipment | 23 | €518 | - | -€518 | |
| Furniture and vehicles | 24 | €3,245 | €1,625 | -€1,620 | -49.9% |
| Financial fixed assets | 28 | €1,000 | €3,000 | +€2,000 | +200.0% |
| Current assets | 29/58 | €1,212,669 | €1,423,398 | +€210,730 | +17.4% |
| Stocks and contracts in progress | 3 | €918,969 | €918,969 | = | 0.0% |
| Stocks | 30/36 | €918,969 | €918,969 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €267,491 | €480,469 | +€212,979 | +79.6% |
| Trade receivables | 40 | €167,418 | €397,863 | +€230,445 | +137.6% |
| Other amounts receivable | 41 | €100,073 | €82,606 | -€17,466 | -17.5% |
| Cash at bank and in hand | 54/58 | €25,491 | €21,656 | -€3,835 | -15.0% |
| Deferred charges and accrued income | 490/1 | €719 | €2,305 | +€1,586 | +220.7% |
| Total equity and liabilities | 10/49 | €1,217,431 | €1,428,024 | +€210,592 | +17.3% |
| Equity | 10/15 | €24,776 | €160,598 | +€135,823 | +548.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €95,141 | €95,141 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Legal reserve | 130 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €94,141 | €94,141 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,365 | €55,457 | +€135,823 | |
| Amounts payable | 17/49 | €1,192,656 | €1,267,425 | +€74,770 | +6.3% |
| Amounts payable after more than one year | 17 | €630,000 | €610,000 | -€20,000 | -3.2% |
| Other amounts payable | 178/9 | €630,000 | €610,000 | -€20,000 | -3.2% |
| Amounts payable within one year | 42/48 | €562,656 | €657,425 | +€94,770 | +16.8% |
| Trade debts | 44 | €434,778 | €264,005 | -€170,774 | -39.3% |
| Suppliers | 440/4 | €434,778 | €264,005 | -€170,774 | -39.3% |
| Advances received on contracts in progress | 46 | €78,000 | €78,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €42,207 | €78,487 | +€36,281 | +86.0% |
| Taxes | 450/3 | €29,566 | €65,847 | +€36,281 | +122.7% |
| Remuneration and social security | 454/9 | €12,641 | €12,641 | = | 0.0% |
| Other amounts payable | 47/48 | €7,671 | €236,933 | +€229,263 | +2988.9% |
| Non-recurring operating income | 76A | - | €79,074 | +€79,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,080 | €2,137 | -€1,943 | -47.6% |
| Other operating charges | 640/8 | €2,535 | €1,257 | -€1,278 | -50.4% |
| Non-recurring operating charges | 66A | €23,467 | - | -€23,467 | |
| Gross operating margin | 9900 | -€20,438 | €195,610 | +€216,048 | |
| Operating profit (loss) | 9901 | -€50,521 | €192,216 | +€242,737 | |
| Financial income | 75/76B | - | €258 | +€258 | |
| Recurring financial income | 75 | - | €258 | +€258 | |
| Financial charges | 65/66B | €1,259 | €1,524 | +€265 | +21.1% |
| Recurring financial charges | 65 | €1,259 | €1,524 | +€265 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | -€51,780 | €190,950 | +€242,730 | |
| Income taxes | 67/77 | €667 | €25,127 | +€24,461 | +3668.9% |
| Profit (loss) for the period | 9904 | -€52,447 | €165,823 | +€218,269 | |
| Profit (loss) for the period to be appropriated | 9905 | -€52,447 | €165,823 | +€218,269 |
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 28 September 2026 via checked.be.