SOFRAYA: 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.
SOFRAYA
Largest movements
- Cash +€1,041
up €1,041 (+10.1%), from €10,329 to €11,369
mainly Net result for the year (+€1,413) and Deferred charges and accrued income (+€186)
- Receivables within one year +€708
up €708 (+178%), from €399 to €1,107
of which Trade receivables: +€882
- Deferred charges and accrued income -€186
down €186 (-58.9%), from €316 to €130
- Profit (loss) carried forward +€1,413
up €1,413 (+3.4%), from -€41,833 to -€40,420
- Tax, wage and social debts +€149
up €149 (+169%), from €88 to €238
- Gross operating margin +€1,720
up €1,720 (+488%), from €353 to €2,072
- Other operating charges -€207
down €207 (-25.8%), from €802 to €595
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 | €11,044 | €12,606 | +€1,562 | +14.1% |
| Current assets | 29/58 | €11,044 | €12,606 | +€1,562 | +14.1% |
| Amounts receivable within one year | 40/41 | €399 | €1,107 | +€708 | +178% |
| Trade receivables | 40 | €225 | €1,107 | +€882 | +391% |
| Other amounts receivable | 41 | €174 | €0 | -€174 | -100% |
| Cash at bank and in hand | 54/58 | €10,329 | €11,369 | +€1,041 | +10.1% |
| Deferred charges and accrued income | 490/1 | €316 | €130 | -€186 | -58.9% |
| Total equity and liabilities | 10/49 | €11,044 | €12,606 | +€1,562 | +14.1% |
| Equity | 10/15 | -€11,833 | -€10,420 | +€1,413 | +11.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,833 | -€40,420 | +€1,413 | +3.4% |
| Amounts payable | 17/49 | €22,877 | €23,026 | +€149 | +0.7% |
| Amounts payable after more than one year | 17 | €22,789 | €22,789 | = | 0.0% |
| Financial debts | 170/4 | €22,789 | €22,789 | = | 0.0% |
| Amounts payable within one year | 42/48 | €88 | €238 | +€149 | +169% |
| Taxes, remuneration and social security | 45 | €88 | €238 | +€149 | +169% |
| Taxes | 450/3 | €88 | €238 | +€149 | +169% |
| Other operating charges | 640/8 | €802 | €595 | -€207 | -25.8% |
| Gross operating margin | 9900 | €353 | €2,072 | +€1,720 | +488% |
| Operating profit (loss) | 9901 | -€449 | €1,477 | +€1,926 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €63 | €64 | +€1 | +2.0% |
| Recurring financial charges | 65 | €63 | €64 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€512 | €1,413 | +€1,926 | |
| Profit (loss) for the period | 9904 | -€512 | €1,413 | +€1,926 | |
| Profit (loss) for the period to be appropriated | 9905 | -€512 | €1,413 | +€1,926 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.