SOFISSUR: 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.
SOFISSUR
Largest movements
- Cash +€4,071
up €4,071 (+12.8%), from €31,794 to €35,865
mainly Net result for the year (+€6,196) and Trade debts (+€1,744)
- Reserves +€6,196
up €6,196 (+15.7%), from €39,337 to €45,533
of which Distributable reserves: +€8,056
- Other debts -€2,971
down €2,971 (-19.7%), from €15,118 to €12,147
- Trade debts +€1,744
up €1,744 (+75.6%), from €2,308 to €4,052
- Tax, wage and social debts -€1,372
down €1,372 (-98.8%), from €1,389 to €17
- Gross operating margin -€6,479
down €6,479 (-38.1%), from €17,014 to €10,535
- Financial income -€2,740
down €2,740 (-87.4%), from €3,136 to €396
of which Non-recurring financial income: -€2,740
- Taxes -€2,372
down €2,372 (-40.3%), from €5,889 to €3,517
- Other operating charges +€333
up €333 (+44.2%), from €752 to €1,085
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 | €64,352 | €67,949 | +€3,597 | +5.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €64,352 | €67,949 | +€3,597 | +5.6% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €900 | €900 | = | 0.0% |
| Other amounts receivable | 41 | €900 | €900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,794 | €35,865 | +€4,071 | +12.8% |
| Deferred charges and accrued income | 490/1 | €1,658 | €1,184 | -€475 | -28.6% |
| Total equity and liabilities | 10/49 | €64,352 | €67,949 | +€3,597 | +5.6% |
| Equity | 10/15 | €45,537 | €51,733 | +€6,196 | +13.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,337 | €45,533 | +€6,196 | +15.7% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €37,477 | €45,533 | +€8,056 | +21.5% |
| Amounts payable | 17/49 | €18,815 | €16,216 | -€2,599 | -13.8% |
| Amounts payable within one year | 42/48 | €18,815 | €16,216 | -€2,599 | -13.8% |
| Trade debts | 44 | €2,308 | €4,052 | +€1,744 | +75.6% |
| Suppliers | 440/4 | €2,308 | €4,052 | +€1,744 | +75.6% |
| Taxes, remuneration and social security | 45 | €1,389 | €17 | -€1,372 | -98.8% |
| Taxes | 450/3 | €1,389 | €17 | -€1,372 | -98.8% |
| Other amounts payable | 47/48 | €15,118 | €12,147 | -€2,971 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €752 | €1,085 | +€333 | +44.2% |
| Gross operating margin | 9900 | €17,014 | €10,535 | -€6,479 | -38.1% |
| Operating profit (loss) | 9901 | €16,262 | €9,450 | -€6,812 | -41.9% |
| Financial income | 75/76B | €3,136 | €396 | -€2,740 | -87.4% |
| Recurring financial income | 75 | €396 | €396 | -€0 | 0.0% |
| Non-recurring financial income | 76B | €2,740 | €0 | -€2,740 | -100.0% |
| Financial charges | 65/66B | €69 | €134 | +€65 | +93.5% |
| Recurring financial charges | 65 | €69 | €134 | +€65 | +93.5% |
| Profit (loss) for the period before taxes | 9903 | €19,329 | €9,713 | -€9,617 | -49.8% |
| Income taxes | 67/77 | €5,889 | €3,517 | -€2,372 | -40.3% |
| Profit (loss) for the period | 9904 | €13,440 | €6,196 | -€7,245 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,440 | €6,196 | -€7,245 | -53.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.