SOFIRA NOUVELLE: 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.
SOFIRA NOUVELLE
Largest movements
- Receivables within one year -€40,065
down €40,065 (-8.8%), from €454,117 to €414,052
- Tangible fixed assets -€13,990
down €13,990 (-4.0%), from €348,568 to €334,578
- Profit (loss) carried forward -€27,165
down €27,165 (-3.3%), from -€823,948 to -€851,113
- Debts after one year -€24,009
down €24,009 (-16.6%), from €144,753 to €120,744
of which Financial debts: -€24,009
- Gross operating margin +€6,473
up €6,473 (+44.0%), from -€14,719 to -€8,246
- Financial charges -€870
down €870 (-12.4%), from €7,001 to €6,130
- Financial income -€606
down €606 (-8.4%), from €7,208 to €6,602
- Other operating charges +€165
up €165 (+3.1%), from €5,236 to €5,401
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 | €842,484 | €792,265 | -€50,218 | -6.0% |
| Fixed assets | 21/28 | €348,568 | €334,578 | -€13,990 | -4.0% |
| Tangible fixed assets | 22/27 | €348,568 | €334,578 | -€13,990 | -4.0% |
| Land and buildings | 22 | €348,568 | €334,578 | -€13,990 | -4.0% |
| Current assets | 29/58 | €493,916 | €457,688 | -€36,228 | -7.3% |
| Amounts receivable within one year | 40/41 | €454,117 | €414,052 | -€40,065 | -8.8% |
| Other amounts receivable | 41 | €454,117 | €414,052 | -€40,065 | -8.8% |
| Cash at bank and in hand | 54/58 | €17,693 | €15,319 | -€2,374 | -13.4% |
| Deferred charges and accrued income | 490/1 | €22,106 | €28,316 | +€6,211 | +28.1% |
| Total equity and liabilities | 10/49 | €842,484 | €792,265 | -€50,218 | -6.0% |
| Equity | 10/15 | €667,352 | €640,186 | -€27,165 | -4.1% |
| Contributions | 10/11 | €943,500 | €943,500 | = | 0.0% |
| Reserves | 13 | €547,799 | €547,799 | = | 0.0% |
| Distributable reserves | 133 | €547,799 | €547,799 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€823,948 | -€851,113 | -€27,165 | -3.3% |
| Amounts payable | 17/49 | €175,132 | €152,079 | -€23,053 | -13.2% |
| Amounts payable after more than one year | 17 | €144,753 | €120,744 | -€24,009 | -16.6% |
| Financial debts | 170/4 | €134,753 | €110,744 | -€24,009 | -17.8% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,379 | €31,336 | +€956 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €23,092 | €24,009 | +€917 | +4.0% |
| Trade debts | 44 | €42 | €112 | +€70 | +165.8% |
| Suppliers | 440/4 | €42 | €112 | +€70 | +165.8% |
| Taxes, remuneration and social security | 45 | €1,745 | €1,714 | -€31 | -1.8% |
| Remuneration and social security | 454/9 | €1,745 | €1,714 | -€31 | -1.8% |
| Other amounts payable | 47/48 | €5,501 | €5,501 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,990 | €13,990 | = | 0.0% |
| Other operating charges | 640/8 | €5,236 | €5,401 | +€165 | +3.1% |
| Gross operating margin | 9900 | -€14,719 | -€8,246 | +€6,473 | +44.0% |
| Operating profit (loss) | 9901 | -€33,945 | -€27,637 | +€6,308 | +18.6% |
| Financial income | 75/76B | €7,208 | €6,602 | -€606 | -8.4% |
| Recurring financial income | 75 | €7,208 | €6,602 | -€606 | -8.4% |
| Financial charges | 65/66B | €7,001 | €6,130 | -€870 | -12.4% |
| Recurring financial charges | 65 | €7,001 | €6,130 | -€870 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | -€33,737 | -€27,165 | +€6,572 | +19.5% |
| Profit (loss) for the period | 9904 | -€33,737 | -€27,165 | +€6,572 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,737 | -€27,165 | +€6,572 | +19.5% |
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 30 September 2026 via checked.be.