SOFIMO: what changed
Two financial 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.
SOFIMO
Largest movements
- Receivables within one year +€41,728
up €41,728 (+114.5%), from €36,447 to €78,175
of which Other amounts receivable: +€57,977
- Deferred charges and accrued income -€35,490
no longer reported in 2025 (was €35,490)
- Reserves +€23,090
up €23,090 (+10.3%), from €224,434 to €247,525
of which Distributable reserves: +€23,090
- Debts after one year -€12,445
down €12,445 (-5.2%), from €239,073 to €226,628
- Financial charges +€36,721
up €36,721 (+525.5%), from €6,988 to €43,709
- Gross operating margin +€32,415
up €32,415 (+32.3%), from €100,287 to €132,702
- Depreciation +€11,550
up €11,550 (+34.2%), from €33,735 to €45,285
- Other operating charges -€6,513
down €6,513 (-45.5%), from €14,318 to €7,806
- Taxes +€2,147
up €2,147 (+19.6%), from €10,965 to €13,112
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 | €1,072,640 | €1,082,621 | +€9,981 | +0.9% |
| Fixed assets | 21/28 | €973,768 | €966,712 | -€7,056 | -0.7% |
| Tangible fixed assets | 22/27 | €973,768 | €966,712 | -€7,056 | -0.7% |
| Land and buildings | 22 | €952,726 | €954,931 | +€2,204 | +0.2% |
| Plant, machinery and equipment | 23 | €1,079 | €2,960 | +€1,881 | +174.3% |
| Furniture and vehicles | 24 | €19,963 | €8,821 | -€11,141 | -55.8% |
| Current assets | 29/58 | €98,872 | €115,908 | +€17,037 | +17.2% |
| Amounts receivable within one year | 40/41 | €36,447 | €78,175 | +€41,728 | +114.5% |
| Trade receivables | 40 | €16,249 | - | -€16,249 | |
| Other amounts receivable | 41 | €20,198 | €78,175 | +€57,977 | +287.0% |
| Cash at bank and in hand | 54/58 | €26,935 | €37,734 | +€10,798 | +40.1% |
| Deferred charges and accrued income | 490/1 | €35,490 | - | -€35,490 | |
| Total equity and liabilities | 10/49 | €1,072,640 | €1,082,621 | +€9,981 | +0.9% |
| Equity | 10/15 | €285,934 | €309,025 | +€23,090 | +8.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €224,434 | €247,525 | +€23,090 | +10.3% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €218,284 | €241,375 | +€23,090 | +10.6% |
| Amounts payable | 17/49 | €786,705 | €773,596 | -€13,109 | -1.7% |
| Amounts payable after more than one year | 17 | €239,073 | €226,628 | -€12,445 | -5.2% |
| Financial debts | 170/4 | €239,073 | €226,628 | -€12,445 | -5.2% |
| Amounts payable within one year | 42/48 | €547,632 | €546,968 | -€664 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €10,927 | €12,445 | +€1,518 | +13.9% |
| Financial debts | 43 | €530,000 | €530,000 | = | 0.0% |
| Credit institutions | 430/8 | €530,000 | €530,000 | = | 0.0% |
| Trade debts | 44 | €2,977 | €2,214 | -€763 | -25.6% |
| Suppliers | 440/4 | €2,977 | €2,214 | -€763 | -25.6% |
| Advances received on contracts in progress | 46 | €300 | - | -€300 | |
| Taxes, remuneration and social security | 45 | €3,428 | €2,309 | -€1,119 | -32.6% |
| Taxes | 450/3 | €3,428 | €2,309 | -€1,119 | -32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,735 | €45,285 | +€11,550 | +34.2% |
| Other operating charges | 640/8 | €14,318 | €7,806 | -€6,513 | -45.5% |
| Gross operating margin | 9900 | €100,287 | €132,702 | +€32,415 | +32.3% |
| Operating profit (loss) | 9901 | €52,234 | €79,611 | +€27,377 | +52.4% |
| Financial income | 75/76B | €1 | €300 | +€299 | +30827.8% |
| Recurring financial income | 75 | €1 | €300 | +€299 | +30827.8% |
| Financial charges | 65/66B | €6,988 | €43,709 | +€36,721 | +525.5% |
| Recurring financial charges | 65 | €6,988 | €43,709 | +€36,721 | +525.5% |
| Profit (loss) for the period before taxes | 9903 | €45,247 | €36,202 | -€9,045 | -20.0% |
| Income taxes | 67/77 | €10,965 | €13,112 | +€2,147 | +19.6% |
| Profit (loss) for the period | 9904 | €34,281 | €23,090 | -€11,191 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,281 | €23,090 | -€11,191 | -32.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.