SOFISCAL: 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.
SOFISCAL
Largest movements
- Receivables within one year -€48,265
down €48,265 (-20.2%), from €239,092 to €190,827
of which Other amounts receivable: -€60,143
- Debts after one year -€37,827
down €37,827 (-35.2%), from €107,519 to €69,692
- Profit (loss) carried forward +€12,914
up €12,914, from -€12,615 to €299
- Contributions -€12,615
down €12,615 (-67.8%), from €18,600 to €5,985
- Trade debts -€4,332
down €4,332 (-42.5%), from €10,183 to €5,851
- Tax, wage and social debts -€4,116
down €4,116 (-13.1%), from €31,399 to €27,283
- Gross operating margin -€3,153
down €3,153 (-9.4%), from €33,498 to €30,345
- Financial charges -€1,702
down €1,702 (-10.8%), from €15,747 to €14,045
- Other operating charges +€567
up €567 (+28.6%), from €1,982 to €2,549
- Financial income -€381
down €381 (-89.0%), from €428 to €47
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €244,864 | €196,036 | -€48,828 | -19.9% |
| Fixed assets | 21/28 | €1,479 | €3,159 | +€1,680 | +113.6% |
| Tangible fixed assets | 22/27 | €1,429 | €3,109 | +€1,680 | +117.6% |
| Furniture and vehicles | 24 | €1,429 | €3,109 | +€1,680 | +117.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €243,385 | €192,877 | -€50,508 | -20.8% |
| Amounts receivable within one year | 40/41 | €239,092 | €190,827 | -€48,265 | -20.2% |
| Trade receivables | 40 | €43,869 | €55,747 | +€11,878 | +27.1% |
| Other amounts receivable | 41 | €195,223 | €135,080 | -€60,143 | -30.8% |
| Deferred charges and accrued income | 490/1 | €4,293 | €2,050 | -€2,243 | -52.2% |
| Total equity and liabilities | 10/49 | €244,864 | €196,036 | -€48,828 | -19.9% |
| Equity | 10/15 | €7,845 | €8,144 | +€299 | +3.8% |
| Contributions | 10/11 | €18,600 | €5,985 | -€12,615 | -67.8% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€12,615 | €299 | +€12,914 | |
| Amounts payable | 17/49 | €237,019 | €187,892 | -€49,127 | -20.7% |
| Amounts payable after more than one year | 17 | €107,519 | €69,692 | -€37,827 | -35.2% |
| Financial debts | 170/4 | €107,519 | €69,692 | -€37,827 | -35.2% |
| Amounts payable within one year | 42/48 | €119,693 | €111,884 | -€7,809 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €38,048 | €39,879 | +€1,831 | +4.8% |
| Financial debts | 43 | €39,158 | €38,871 | -€287 | -0.7% |
| Credit institutions | 430/8 | €39,158 | €38,871 | -€287 | -0.7% |
| Trade debts | 44 | €10,183 | €5,851 | -€4,332 | -42.5% |
| Suppliers | 440/4 | €10,183 | €5,851 | -€4,332 | -42.5% |
| Taxes, remuneration and social security | 45 | €31,399 | €27,283 | -€4,116 | -13.1% |
| Taxes | 450/3 | €31,399 | €27,283 | -€4,116 | -13.1% |
| Other amounts payable | 47/48 | €905 | - | -€905 | |
| Accrued charges and deferred income | 492/3 | €9,807 | €6,316 | -€3,491 | -35.6% |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €982 | €1,061 | +€79 | +8.0% |
| Other operating charges | 640/8 | €1,982 | €2,549 | +€567 | +28.6% |
| Gross operating margin | 9900 | €33,498 | €30,345 | -€3,153 | -9.4% |
| Operating profit (loss) | 9901 | €30,534 | €26,735 | -€3,799 | -12.4% |
| Financial income | 75/76B | €428 | €47 | -€381 | -89.0% |
| Recurring financial income | 75 | €428 | €47 | -€381 | -89.0% |
| Financial charges | 65/66B | €15,747 | €14,045 | -€1,702 | -10.8% |
| Recurring financial charges | 65 | €15,747 | €14,045 | -€1,702 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €15,215 | €12,737 | -€2,478 | -16.3% |
| Income taxes | 67/77 | €493 | €438 | -€55 | -11.2% |
| Profit (loss) for the period | 9904 | €14,722 | €12,299 | -€2,423 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,722 | €12,299 | -€2,423 | -16.5% |
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 29 September 2026 via checked.be.