SOFISTIBOS: 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.
SOFISTIBOS
Largest movements
- Tangible fixed assets +€67,125
new in 2025: €67,125
- Cash +€15,148
up €15,148 (+21.5%), from €70,529 to €85,677
mainly Net result for the year (+€64,606) and Depreciation (+€15,994)
- Reserves +€65,000
up €65,000 (+108.3%), from €60,000 to €125,000
- Debts after one year +€11,458
new in 2025: €11,458
- Current portion of long-term debt +€9,939
new in 2025: €9,939
- Gross operating margin +€22,190
up €22,190 (+28.7%), from €77,381 to €99,571
- Depreciation +€15,994
new in 2025: €15,994
- Financial charges +€1,498
up €1,498 (+2105.7%), from €71 to €1,570
- Taxes +€1,287
up €1,287 (+8.1%), from €15,876 to €17,163
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 | €86,293 | €171,555 | +€85,262 | +98.8% |
| Fixed assets | 21/28 | - | €67,625 | +€67,625 | |
| Tangible fixed assets | 22/27 | - | €67,125 | +€67,125 | |
| Furniture and vehicles | 24 | - | €67,125 | +€67,125 | |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €86,293 | €103,930 | +€17,637 | +20.4% |
| Amounts receivable within one year | 40/41 | €15,764 | €16,566 | +€802 | +5.1% |
| Trade receivables | 40 | €15,730 | €16,335 | +€605 | +3.8% |
| Other amounts receivable | 41 | €34 | €231 | +€197 | +574.0% |
| Cash at bank and in hand | 54/58 | €70,529 | €85,677 | +€15,148 | +21.5% |
| Deferred charges and accrued income | 490/1 | - | €1,687 | +€1,687 | |
| Total equity and liabilities | 10/49 | €86,293 | €171,555 | +€85,262 | +98.8% |
| Equity | 10/15 | €63,371 | €127,976 | +€64,606 | +101.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €60,000 | €125,000 | +€65,000 | +108.3% |
| Distributable reserves | 133 | €60,000 | €125,000 | +€65,000 | +108.3% |
| Profit (loss) carried forward | 14 | €1,371 | €976 | -€394 | -28.8% |
| Amounts payable | 17/49 | €22,923 | €43,579 | +€20,656 | +90.1% |
| Amounts payable after more than one year | 17 | - | €11,458 | +€11,458 | |
| Financial debts | 170/4 | - | €11,458 | +€11,458 | |
| Amounts payable within one year | 42/48 | €22,923 | €31,921 | +€8,998 | +39.3% |
| Current portion of amounts payable after more than one year | 42 | - | €9,939 | +€9,939 | |
| Trade debts | 44 | €311 | €134 | -€177 | -56.8% |
| Suppliers | 440/4 | €311 | €134 | -€177 | -56.8% |
| Taxes, remuneration and social security | 45 | €22,612 | €21,848 | -€764 | -3.4% |
| Taxes | 450/3 | €22,612 | €19,548 | -€3,064 | -13.5% |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €15,994 | +€15,994 | |
| Other operating charges | 640/8 | €63 | €395 | +€331 | +525.3% |
| Gross operating margin | 9900 | €77,381 | €99,571 | +€22,190 | +28.7% |
| Operating profit (loss) | 9901 | €77,318 | €83,183 | +€5,865 | +7.6% |
| Financial income | 75/76B | €0 | €155 | +€155 | +1549600.0% |
| Recurring financial income | 75 | €0 | €155 | +€155 | +1549600.0% |
| Financial charges | 65/66B | €71 | €1,570 | +€1,498 | +2105.7% |
| Recurring financial charges | 65 | €71 | €1,570 | +€1,498 | +2105.7% |
| Profit (loss) for the period before taxes | 9903 | €77,246 | €81,768 | +€4,522 | +5.9% |
| Income taxes | 67/77 | €15,876 | €17,163 | +€1,287 | +8.1% |
| Profit (loss) for the period | 9904 | €61,371 | €64,606 | +€3,235 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,371 | €64,606 | +€3,235 | +5.3% |
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 28 September 2026 via checked.be.