SOFKA BUSINESS: 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.
SOFKA BUSINESS
Largest movements
- Tangible fixed assets +€7,555
up €7,555 (+82.0%), from €9,209 to €16,763
of which Furniture and vehicles: +€9,772
- Stocks and contracts -€2,854
down €2,854 (-35.7%), from €7,998 to €5,144
- Receivables within one year +€1,772
up €1,772 (+84.1%), from €2,108 to €3,881
of which Trade receivables: +€1,204
- Cash -€1,071
down €1,071 (-5.4%), from €20,012 to €18,941
mainly Investment in fixed assets (net) (-€15,257) and Net result for the year (-€2,572)
- Financial fixed assets +€600
new in 2025: €600
- Trade debts +€5,748
up €5,748 (+202.4%), from €2,839 to €8,587
- Tax, wage and social debts +€2,774
up €2,774 (+30.7%), from €9,033 to €11,807
of which Remuneration and social security: +€6,870
- Profit (loss) carried forward -€2,572
down €2,572, from €2,456 to -€117
- Gross operating margin +€13,266
up €13,266 (+17.4%), from €76,240 to €89,506
- Staff costs +€8,645
up €8,645 (+11.5%), from €75,010 to €83,654
- Depreciation +€6,087
up €6,087 (+599.8%), from €1,015 to €7,102
- Other operating charges +€1,223
up €1,223 (+2251.3%), from €54 to €1,277
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 | €39,328 | €45,329 | +€6,002 | +15.3% |
| Fixed assets | 21/28 | €9,209 | €17,363 | +€8,155 | +88.6% |
| Tangible fixed assets | 22/27 | €9,209 | €16,763 | +€7,555 | +82.0% |
| Plant, machinery and equipment | 23 | €9,209 | €6,992 | -€2,217 | -24.1% |
| Furniture and vehicles | 24 | - | €9,772 | +€9,772 | |
| Financial fixed assets | 28 | - | €600 | +€600 | |
| Current assets | 29/58 | €30,119 | €27,966 | -€2,153 | -7.1% |
| Stocks and contracts in progress | 3 | €7,998 | €5,144 | -€2,854 | -35.7% |
| Stocks | 30/36 | €7,998 | €5,144 | -€2,854 | -35.7% |
| Amounts receivable within one year | 40/41 | €2,108 | €3,881 | +€1,772 | +84.1% |
| Trade receivables | 40 | - | €1,204 | +€1,204 | |
| Other amounts receivable | 41 | €2,108 | €2,677 | +€569 | +27.0% |
| Cash at bank and in hand | 54/58 | €20,012 | €18,941 | -€1,071 | -5.4% |
| Total equity and liabilities | 10/49 | €39,328 | €45,329 | +€6,002 | +15.3% |
| Equity | 10/15 | €27,456 | €24,883 | -€2,572 | -9.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,456 | -€117 | -€2,572 | |
| Amounts payable | 17/49 | €11,872 | €20,446 | +€8,574 | +72.2% |
| Amounts payable within one year | 42/48 | €11,872 | €20,446 | +€8,574 | +72.2% |
| Trade debts | 44 | €2,839 | €8,587 | +€5,748 | +202.4% |
| Suppliers | 440/4 | €2,839 | €8,587 | +€5,748 | +202.4% |
| Taxes, remuneration and social security | 45 | €9,033 | €11,807 | +€2,774 | +30.7% |
| Taxes | 450/3 | €5,546 | €1,451 | -€4,096 | -73.8% |
| Remuneration and social security | 454/9 | €3,487 | €10,356 | +€6,870 | +197.0% |
| Other amounts payable | 47/48 | - | €52 | +€52 | |
| Remuneration, social security and pensions | 62 | €75,010 | €83,654 | +€8,645 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | €7,102 | +€6,087 | +599.8% |
| Other operating charges | 640/8 | €54 | €1,277 | +€1,223 | +2251.3% |
| Gross operating margin | 9900 | €76,240 | €89,506 | +€13,266 | +17.4% |
| Operating profit (loss) | 9901 | €161 | -€2,527 | -€2,688 | |
| Financial charges | 65/66B | €49 | €45 | -€4 | -8.6% |
| Recurring financial charges | 65 | €49 | €45 | -€4 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €112 | -€2,572 | -€2,684 | |
| Income taxes | 67/77 | €644 | - | -€644 | |
| Profit (loss) for the period | 9904 | -€533 | -€2,572 | -€2,040 | -382.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€533 | -€2,572 | -€2,040 | -382.9% |
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.