SOFRA CONCEPT: what changed
Two financial 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.
SOFRA CONCEPT
Largest movements
- Cash -€17,292
down €17,292 (-49.0%), from €35,264 to €17,972
mainly Other debts (-€16,231) and Tax, wage and social debts (-€5,444)
- Receivables within one year +€4,636
up €4,636 (+210%), from €2,203 to €6,839
of which Trade receivables: +€5,327
- Stocks and contracts +€4,124
up €4,124 (+516%), from €800 to €4,924
- Tangible fixed assets -€987
down €987 (-26.1%), from €3,774 to €2,788
- Other debts -€16,231
down €16,231 (-98.5%), from €16,471 to €240
- Trade debts +€9,059
up €9,059 (+92.1%), from €9,835 to €18,894
- Tax, wage and social debts -€5,444
down €5,444 (-75.5%), from €7,208 to €1,765
of which Remuneration and social security: -€3,669
- Profit (loss) carried forward +€3,302
up €3,302 (+593%), from €557 to €3,858
- Gross operating margin -€16,730
down €16,730 (-68.8%), from €24,316 to €7,586
- Staff costs -€4,635
no longer reported in 2025 (was €4,635)
- Taxes +€1,396
up €1,396 (+758%), from €184 to €1,580
- Financial charges -€955
down €955 (-35.7%), from €2,673 to €1,718
of which Financial charges: -€1,055
- Other operating charges -€733
no longer reported in 2025 (was €733)
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.
Derived cash bridge
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 | €42,041 | €32,727 | -€9,315 | -22.2% |
| Fixed assets | 21/28 | €3,774 | €2,788 | -€987 | -26.1% |
| Tangible fixed assets | 22/27 | €3,774 | €2,788 | -€987 | -26.1% |
| Furniture and vehicles | 24 | €3,774 | €2,788 | -€987 | -26.1% |
| Current assets | 29/58 | €38,267 | €29,939 | -€8,328 | -21.8% |
| Stocks and contracts in progress | 3 | €800 | €4,924 | +€4,124 | +516% |
| Stocks | 30/36 | €800 | €4,924 | +€4,124 | +516% |
| Amounts receivable within one year | 40/41 | €2,203 | €6,839 | +€4,636 | +210% |
| Trade receivables | 40 | €1,313 | €6,641 | +€5,327 | +406% |
| Other amounts receivable | 41 | €889 | €198 | -€691 | -77.7% |
| Cash at bank and in hand | 54/58 | €35,264 | €17,972 | -€17,292 | -49.0% |
| Deferred charges and accrued income | 490/1 | - | €204 | +€204 | |
| Total equity and liabilities | 10/49 | €42,041 | €32,727 | -€9,315 | -22.2% |
| Equity | 10/15 | €8,526 | €11,828 | +€3,302 | +38.7% |
| Contributions | 10/11 | €7,970 | €7,970 | = | 0.0% |
| Profit (loss) carried forward | 14 | €557 | €3,858 | +€3,302 | +593% |
| Amounts payable | 17/49 | €33,515 | €20,899 | -€12,616 | -37.6% |
| Amounts payable within one year | 42/48 | €33,515 | €20,899 | -€12,616 | -37.6% |
| Trade debts | 44 | €9,835 | €18,894 | +€9,059 | +92.1% |
| Suppliers | 440/4 | €9,835 | €18,894 | +€9,059 | +92.1% |
| Taxes, remuneration and social security | 45 | €7,208 | €1,765 | -€5,444 | -75.5% |
| Taxes | 450/3 | €3,540 | €1,765 | -€1,775 | -50.1% |
| Remuneration and social security | 454/9 | €3,669 | - | -€3,669 | |
| Other amounts payable | 47/48 | €16,471 | €240 | -€16,231 | -98.5% |
| Remuneration, social security and pensions | 62 | €4,635 | - | -€4,635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €987 | €987 | = | 0.0% |
| Other operating charges | 640/8 | €733 | - | -€733 | |
| Gross operating margin | 9900 | €24,316 | €7,586 | -€16,730 | -68.8% |
| Operating profit (loss) | 9901 | €17,962 | €6,600 | -€11,362 | -63.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,673 | €1,718 | -€955 | -35.7% |
| Recurring financial charges | 65 | €2,673 | €1,618 | -€1,055 | -39.5% |
| Non-recurring financial charges | 66B | - | €100 | +€100 | |
| Profit (loss) for the period before taxes | 9903 | €15,289 | €4,882 | -€10,407 | -68.1% |
| Income taxes | 67/77 | €184 | €1,580 | +€1,396 | +758% |
| Profit (loss) for the period | 9904 | €15,105 | €3,302 | -€11,803 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,105 | €3,302 | -€11,803 | -78.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.