SOFK: 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.
SOFK
Largest movements
- Cash +€22,780
up €22,780 (+129.4%), from €17,609 to €40,389
mainly Other debts (+€44,300) and Net result for the year (+€21,256)
- Receivables within one year +€8,486
up €8,486 (+17.4%), from €48,805 to €57,290
- Deferred charges and accrued income -€1,513
no longer reported in 2025 (was €1,513)
- Other debts +€44,300
new in 2025: €44,300
- Profit (loss) carried forward -€27,744
down €27,744 (-97.7%), from €28,404 to €659
- Tax, wage and social debts +€10,184
up €10,184 (+161.6%), from €6,300 to €16,484
- Reserves +€4,700
up €4,700 (+14.1%), from €33,360 to €38,060
- Short-term financial debts -€2,159
no longer reported in 2025 (was €2,159)
- Gross operating margin +€9,153
up €9,153 (+41.5%), from €22,064 to €31,217
- Taxes +€4,005
up €4,005 (+61.3%), from €6,532 to €10,537
- Depreciation -€1,504
down €1,504 (-55.9%), from €2,691 to €1,187
- Financial income +€886
up €886 (+46.0%), from €1,926 to €2,813
- Other operating charges -€441
down €441 (-30.8%), from €1,431 to €990
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,281 | €99,796 | +€29,515 | +42.0% |
| Fixed assets | 21/28 | €2,354 | €2,116 | -€238 | -10.1% |
| Tangible fixed assets | 22/27 | €2,354 | €2,116 | -€238 | -10.1% |
| Plant, machinery and equipment | 23 | €354 | €1,033 | +€679 | +191.8% |
| Furniture and vehicles | 24 | €2,000 | €1,084 | -€917 | -45.8% |
| Current assets | 29/58 | €67,927 | €97,679 | +€29,753 | +43.8% |
| Amounts receivable within one year | 40/41 | €48,805 | €57,290 | +€8,486 | +17.4% |
| Other amounts receivable | 41 | €48,805 | €57,290 | +€8,486 | +17.4% |
| Cash at bank and in hand | 54/58 | €17,609 | €40,389 | +€22,780 | +129.4% |
| Deferred charges and accrued income | 490/1 | €1,513 | - | -€1,513 | |
| Total equity and liabilities | 10/49 | €70,281 | €99,796 | +€29,515 | +42.0% |
| Equity | 10/15 | €61,764 | €38,719 | -€23,044 | -37.3% |
| Reserves | 13 | €33,360 | €38,060 | +€4,700 | +14.1% |
| Distributable reserves | 133 | €33,360 | €38,060 | +€4,700 | +14.1% |
| Profit (loss) carried forward | 14 | €28,404 | €659 | -€27,744 | -97.7% |
| Amounts payable | 17/49 | €8,517 | €61,077 | +€52,559 | +617.1% |
| Amounts payable within one year | 42/48 | €8,517 | €61,077 | +€52,559 | +617.1% |
| Financial debts | 43 | €2,159 | - | -€2,159 | |
| Other loans | 439 | €2,159 | - | -€2,159 | |
| Trade debts | 44 | €59 | €293 | +€234 | +397.9% |
| Suppliers | 440/4 | €59 | €293 | +€234 | +397.9% |
| Taxes, remuneration and social security | 45 | €6,300 | €16,484 | +€10,184 | +161.6% |
| Taxes | 450/3 | €6,300 | €16,484 | +€10,184 | +161.6% |
| Other amounts payable | 47/48 | - | €44,300 | +€44,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,691 | €1,187 | -€1,504 | -55.9% |
| Other operating charges | 640/8 | €1,431 | €990 | -€441 | -30.8% |
| Gross operating margin | 9900 | €22,064 | €31,217 | +€9,153 | +41.5% |
| Operating profit (loss) | 9901 | €17,942 | €29,041 | +€11,098 | +61.9% |
| Financial income | 75/76B | €1,926 | €2,813 | +€886 | +46.0% |
| Recurring financial income | 75 | €1,926 | €2,813 | +€886 | +46.0% |
| Financial charges | 65/66B | €201 | €61 | -€140 | -69.8% |
| Recurring financial charges | 65 | €201 | €61 | -€140 | -69.8% |
| Profit (loss) for the period before taxes | 9903 | €19,668 | €31,793 | +€12,125 | +61.6% |
| Income taxes | 67/77 | €6,532 | €10,537 | +€4,005 | +61.3% |
| Profit (loss) for the period | 9904 | €13,136 | €21,256 | +€8,120 | +61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,136 | €21,256 | +€8,120 | +61.8% |
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.