SOFIMO ROESELARE: 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 ROESELARE
Largest movements
- Stocks and contracts -€135,000
down €135,000 (-51.9%), from €260,000 to €125,000
- Cash +€98,543
up €98,543 (+34.7%), from €283,672 to €382,215
mainly Stocks and contracts (+€135,000) and Accrued charges and deferred income (+€42,261)
- Receivables within one year +€43,148
up €43,148 (+26.4%), from €163,183 to €206,331
of which Trade receivables: +€43,115
- Accrued charges and deferred income +€42,261
up €42,261 (+22.8%), from €185,610 to €227,872
- Trade debts -€33,801
down €33,801 (-34.1%), from €98,998 to €65,198
- Advances received +€22,295
up €22,295 (+100.8%), from €22,116 to €44,411
- Current portion of long-term debt -€13,760
down €13,760 (-63.9%), from €21,524 to €7,764
- Tax, wage and social debts -€13,364
down €13,364 (-16.3%), from €81,872 to €68,508
of which Remuneration and social security: -€31,397
- Gross operating margin +€45,230
up €45,230 (+10.7%), from €422,084 to €467,314
- Depreciation -€17,152
down €17,152 (-42.8%), from €40,038 to €22,885
- Staff costs -€5,275
down €5,275 (-1.2%), from €425,593 to €420,318
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 | €734,867 | €738,949 | +€4,082 | +0.6% |
| Fixed assets | 21/28 | €27,762 | €21,693 | -€6,069 | -21.9% |
| Tangible fixed assets | 22/27 | €27,762 | €21,693 | -€6,069 | -21.9% |
| Plant, machinery and equipment | 23 | €6,927 | €4,203 | -€2,724 | -39.3% |
| Furniture and vehicles | 24 | €20,835 | €17,490 | -€3,345 | -16.1% |
| Current assets | 29/58 | €707,105 | €717,256 | +€10,151 | +1.4% |
| Stocks and contracts in progress | 3 | €260,000 | €125,000 | -€135,000 | -51.9% |
| Stocks | 30/36 | €260,000 | €125,000 | -€135,000 | -51.9% |
| Amounts receivable within one year | 40/41 | €163,183 | €206,331 | +€43,148 | +26.4% |
| Trade receivables | 40 | €159,954 | €203,069 | +€43,115 | +27.0% |
| Other amounts receivable | 41 | €3,229 | €3,262 | +€33 | +1.0% |
| Cash at bank and in hand | 54/58 | €283,672 | €382,215 | +€98,543 | +34.7% |
| Deferred charges and accrued income | 490/1 | €250 | €3,710 | +€3,460 | +1384.0% |
| Total equity and liabilities | 10/49 | €734,867 | €738,949 | +€4,082 | +0.6% |
| Equity | 10/15 | €228,224 | €238,832 | +€10,608 | +4.6% |
| Contributions | 10/11 | €23,242 | €23,242 | = | 0.0% |
| Reserves | 13 | €291,573 | €291,573 | = | 0.0% |
| Distributable reserves | 133 | €291,573 | €291,573 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,591 | -€75,983 | +€10,608 | +12.3% |
| Amounts payable | 17/49 | €506,642 | €500,117 | -€6,525 | -1.3% |
| Amounts payable after more than one year | 17 | €7,764 | - | -€7,764 | |
| Financial debts | 170/4 | €7,764 | - | -€7,764 | |
| Amounts payable within one year | 42/48 | €313,268 | €272,245 | -€41,023 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €21,524 | €7,764 | -€13,760 | -63.9% |
| Trade debts | 44 | €98,998 | €65,198 | -€33,801 | -34.1% |
| Suppliers | 440/4 | €98,998 | €65,198 | -€33,801 | -34.1% |
| Advances received on contracts in progress | 46 | €22,116 | €44,411 | +€22,295 | +100.8% |
| Taxes, remuneration and social security | 45 | €81,872 | €68,508 | -€13,364 | -16.3% |
| Taxes | 450/3 | - | €18,033 | +€18,033 | |
| Remuneration and social security | 454/9 | €81,872 | €50,475 | -€31,397 | -38.3% |
| Other amounts payable | 47/48 | €88,757 | €86,365 | -€2,393 | -2.7% |
| Accrued charges and deferred income | 492/3 | €185,610 | €227,872 | +€42,261 | +22.8% |
| Non-recurring operating income | 76A | €66,520 | €7,720 | -€58,800 | -88.4% |
| Remuneration, social security and pensions | 62 | €425,593 | €420,318 | -€5,275 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,038 | €22,885 | -€17,152 | -42.8% |
| Other operating charges | 640/8 | €14,091 | €12,084 | -€2,007 | -14.2% |
| Non-recurring operating charges | 66A | €25,263 | - | -€25,263 | |
| Gross operating margin | 9900 | €422,084 | €467,314 | +€45,230 | +10.7% |
| Operating profit (loss) | 9901 | -€82,900 | €12,028 | +€94,928 | |
| Financial income | 75/76B | €2,380 | €2,893 | +€512 | +21.5% |
| Recurring financial income | 75 | €2,380 | €2,893 | +€512 | +21.5% |
| Financial charges | 65/66B | €3,846 | €3,173 | -€673 | -17.5% |
| Recurring financial charges | 65 | €3,846 | €3,173 | -€673 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€84,366 | €11,747 | +€96,112 | |
| Income taxes | 67/77 | €1,137 | €1,139 | +€2 | +0.2% |
| Profit (loss) for the period | 9904 | -€85,503 | €10,608 | +€96,110 | |
| Profit (loss) for the period to be appropriated | 9905 | -€85,503 | €10,608 | +€96,110 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.