SOFINDYS: 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.
SOFINDYS
Largest movements
- Tangible fixed assets -€58,565
down €58,565 (-8.2%), from €715,108 to €656,543
of which Land and buildings: -€50,219
- Cash -€32,960
down €32,960 (-67.6%), from €48,790 to €15,830
mainly Debts after one year (-€57,215) and Net result for the year (-€25,103)
- Receivables within one year +€17,456
up €17,456 (+76.4%), from €22,850 to €40,306
of which Trade receivables: +€10,244
- Debts after one year -€57,215
down €57,215 (-10.2%), from €562,543 to €505,328
of which Other amounts payable: -€28,612
- Profit (loss) carried forward -€25,103
down €25,103 (-26.3%), from €95,548 to €70,445
- Gross operating margin -€117,109
down €117,109 (-72.0%), from €162,699 to €45,590
- Taxes -€19,472
down €19,472 (-98.6%), from €19,744 to €272
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 | €789,920 | €717,299 | -€72,621 | -9.2% |
| Fixed assets | 21/28 | €716,548 | €657,984 | -€58,565 | -8.2% |
| Tangible fixed assets | 22/27 | €715,108 | €656,543 | -€58,565 | -8.2% |
| Land and buildings | 22 | €699,298 | €649,079 | -€50,219 | -7.2% |
| Plant, machinery and equipment | 23 | €541 | €163 | -€378 | -69.9% |
| Furniture and vehicles | 24 | €13,961 | €6,396 | -€7,565 | -54.2% |
| Other tangible fixed assets | 26 | €1,308 | €905 | -€403 | -30.8% |
| Financial fixed assets | 28 | €1,441 | €1,441 | = | 0.0% |
| Current assets | 29/58 | €73,372 | €59,315 | -€14,057 | -19.2% |
| Amounts receivable within one year | 40/41 | €22,850 | €40,306 | +€17,456 | +76.4% |
| Trade receivables | 40 | €20,320 | €30,564 | +€10,244 | +50.4% |
| Other amounts receivable | 41 | €2,530 | €9,742 | +€7,212 | +285.1% |
| Cash at bank and in hand | 54/58 | €48,790 | €15,830 | -€32,960 | -67.6% |
| Deferred charges and accrued income | 490/1 | €1,731 | €3,179 | +€1,447 | +83.6% |
| Total equity and liabilities | 10/49 | €789,920 | €717,299 | -€72,621 | -9.2% |
| Equity | 10/15 | €196,708 | €171,605 | -€25,103 | -12.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €88,760 | €88,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €86,900 | €86,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,548 | €70,445 | -€25,103 | -26.3% |
| Amounts payable | 17/49 | €593,212 | €545,694 | -€47,518 | -8.0% |
| Amounts payable after more than one year | 17 | €562,543 | €505,328 | -€57,215 | -10.2% |
| Financial debts | 170/4 | €484,647 | €456,043 | -€28,604 | -5.9% |
| Other amounts payable | 178/9 | €77,896 | €49,285 | -€28,612 | -36.7% |
| Amounts payable within one year | 42/48 | €29,663 | €40,366 | +€10,703 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €28,193 | €28,604 | +€410 | +1.5% |
| Trade debts | 44 | €218 | €5,720 | +€5,502 | +2523.6% |
| Suppliers | 440/4 | €218 | €5,720 | +€5,502 | +2523.6% |
| Taxes, remuneration and social security | 45 | €1,252 | €6,043 | +€4,791 | +382.7% |
| Taxes | 450/3 | €165 | €3,859 | +€3,694 | +2241.1% |
| Remuneration and social security | 454/9 | €1,087 | €2,183 | +€1,096 | +100.9% |
| Accrued charges and deferred income | 492/3 | €1,005 | €0 | -€1,005 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,942 | €58,565 | -€377 | -0.6% |
| Other operating charges | 640/8 | €3,071 | €4,227 | +€1,156 | +37.6% |
| Gross operating margin | 9900 | €162,699 | €45,590 | -€117,109 | -72.0% |
| Operating profit (loss) | 9901 | €100,686 | -€17,201 | -€117,887 | |
| Financial income | 75/76B | €31 | €1 | -€31 | -96.9% |
| Recurring financial income | 75 | €31 | €1 | -€31 | -96.9% |
| Financial charges | 65/66B | €8,130 | €7,631 | -€499 | -6.1% |
| Recurring financial charges | 65 | €8,130 | €7,631 | -€499 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €92,587 | -€24,831 | -€117,418 | |
| Income taxes | 67/77 | €19,744 | €272 | -€19,472 | -98.6% |
| Profit (loss) for the period | 9904 | €72,843 | -€25,103 | -€97,946 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,843 | -€25,103 | -€97,946 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.