SOFRA HATICE: 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 HATICE
Largest movements
- Receivables within one year +€42,236
up €42,236 (+87.2%), from €48,460 to €90,696
of which Other amounts receivable: +€40,564
- Intangible fixed assets -€16,000
down €16,000 (-67.6%), from €23,671 to €7,671
- Tangible fixed assets -€7,169
down €7,169 (-47.8%), from €14,996 to €7,828
of which Furniture and vehicles: -€6,549
- Tax, wage and social debts +€20,501
up €20,501 (+43.0%), from €47,632 to €68,133
of which Taxes: +€13,532
- Trade debts +€16,393
up €16,393 (+90.1%), from €18,189 to €34,582
- Other debts -€10,963
no longer reported in 2025 (was €10,963)
- Current portion of long-term debt -€7,869
no longer reported in 2025 (was €7,869)
- Profit (loss) carried forward +€6,420
up €6,420 (+96.4%), from €6,658 to €13,079
- Gross operating margin -€41,660
down €41,660 (-26.7%), from €156,141 to €114,482
- Depreciation -€2,195
down €2,195 (-8.7%), from €25,364 to €23,169
- Taxes +€1,592
up €1,592 (+115%), from €1,380 to €2,972
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 | €99,340 | €118,049 | +€18,709 | +18.8% |
| Fixed assets | 21/28 | €47,818 | €24,649 | -€23,169 | -48.5% |
| Intangible fixed assets | 21 | €23,671 | €7,671 | -€16,000 | -67.6% |
| Tangible fixed assets | 22/27 | €14,996 | €7,828 | -€7,169 | -47.8% |
| Furniture and vehicles | 24 | €13,518 | €6,970 | -€6,549 | -48.4% |
| Other tangible fixed assets | 26 | €1,478 | €858 | -€620 | -42.0% |
| Financial fixed assets | 28 | €9,150 | €9,150 | = | 0.0% |
| Current assets | 29/58 | €51,522 | €93,400 | +€41,877 | +81.3% |
| Amounts receivable within one year | 40/41 | €48,460 | €90,696 | +€42,236 | +87.2% |
| Trade receivables | 40 | €3,660 | €5,332 | +€1,672 | +45.7% |
| Other amounts receivable | 41 | €44,800 | €85,363 | +€40,564 | +90.5% |
| Cash at bank and in hand | 54/58 | €2,938 | €2,548 | -€390 | -13.3% |
| Deferred charges and accrued income | 490/1 | €125 | €157 | +€32 | +25.8% |
| Total equity and liabilities | 10/49 | €99,340 | €118,049 | +€18,709 | +18.8% |
| Equity | 10/15 | €8,658 | €15,079 | +€6,420 | +74.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,658 | €13,079 | +€6,420 | +96.4% |
| Amounts payable | 17/49 | €90,682 | €102,970 | +€12,288 | +13.6% |
| Amounts payable after more than one year | 17 | €2,016 | - | -€2,016 | |
| Financial debts | 170/4 | €2,016 | - | -€2,016 | |
| Amounts payable within one year | 42/48 | €84,908 | €102,970 | +€18,062 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €7,869 | - | -€7,869 | |
| Trade debts | 44 | €18,189 | €34,582 | +€16,393 | +90.1% |
| Suppliers | 440/4 | €18,189 | €34,582 | +€16,393 | +90.1% |
| Advances received on contracts in progress | 46 | €255 | €255 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €47,632 | €68,133 | +€20,501 | +43.0% |
| Taxes | 450/3 | €21,795 | €35,327 | +€13,532 | +62.1% |
| Remuneration and social security | 454/9 | €25,837 | €32,806 | +€6,969 | +27.0% |
| Other amounts payable | 47/48 | €10,963 | - | -€10,963 | |
| Accrued charges and deferred income | 492/3 | €3,757 | - | -€3,757 | |
| Remuneration, social security and pensions | 62 | €80,444 | €79,526 | -€918 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,364 | €23,169 | -€2,195 | -8.7% |
| Other operating charges | 640/8 | €1,916 | €1,683 | -€233 | -12.2% |
| Gross operating margin | 9900 | €156,141 | €114,482 | -€41,660 | -26.7% |
| Operating profit (loss) | 9901 | €48,418 | €10,104 | -€38,314 | -79.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,154 | €712 | -€442 | -38.3% |
| Recurring financial charges | 65 | €1,154 | €712 | -€442 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €47,264 | €9,393 | -€37,872 | -80.1% |
| Income taxes | 67/77 | €1,380 | €2,972 | +€1,592 | +115% |
| Profit (loss) for the period | 9904 | €45,884 | €6,420 | -€39,464 | -86.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,884 | €6,420 | -€39,464 | -86.0% |
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 14 October 2026 via checked.be.