SOFRITO: 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.
SOFRITO
Largest movements
- Receivables within one year +€30,626
up €30,626 (+83.3%), from €36,768 to €67,393
of which Other amounts receivable: +€37,703
- Cash -€15,646
down €15,646 (-20.4%), from €76,555 to €60,909
mainly Receivables within one year (-€30,626) and Other debts (-€6,146)
- Profit (loss) carried forward +€15,946
up €15,946 (+21.6%), from €73,933 to €89,879
- Tax, wage and social debts +€7,176
up €7,176 (+24.6%), from €29,212 to €36,388
of which Taxes: +€9,176
- Other debts -€6,146
no longer reported in 2025 (was €6,146)
- Trade debts -€1,593
down €1,593 (-58.8%), from €2,707 to €1,114
- Gross operating margin -€73,094
down €73,094 (-71.1%), from €102,835 to €29,741
- Taxes -€13,265
down €13,265 (-61.1%), from €21,728 to €8,463
- Financial charges -€1,320
down €1,320 (-25.7%), from €5,140 to €3,820
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 | €114,980 | €130,421 | +€15,442 | +13.4% |
| Fixed assets | 21/28 | €1,657 | €2,119 | +€462 | +27.9% |
| Tangible fixed assets | 22/27 | €1,657 | €2,119 | +€462 | +27.9% |
| Furniture and vehicles | 24 | €1,657 | €2,119 | +€462 | +27.9% |
| Current assets | 29/58 | €113,323 | €128,302 | +€14,979 | +13.2% |
| Amounts receivable within one year | 40/41 | €36,768 | €67,393 | +€30,626 | +83.3% |
| Trade receivables | 40 | €34,277 | €27,200 | -€7,077 | -20.6% |
| Other amounts receivable | 41 | €2,491 | €40,193 | +€37,703 | +1513.7% |
| Cash at bank and in hand | 54/58 | €76,555 | €60,909 | -€15,646 | -20.4% |
| Total equity and liabilities | 10/49 | €114,980 | €130,421 | +€15,442 | +13.4% |
| Equity | 10/15 | €76,433 | €92,379 | +€15,946 | +20.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,933 | €89,879 | +€15,946 | +21.6% |
| Amounts payable | 17/49 | €38,547 | €38,042 | -€505 | -1.3% |
| Amounts payable within one year | 42/48 | €38,066 | €37,502 | -€563 | -1.5% |
| Trade debts | 44 | €2,707 | €1,114 | -€1,593 | -58.8% |
| Suppliers | 440/4 | €2,707 | €1,114 | -€1,593 | -58.8% |
| Taxes, remuneration and social security | 45 | €29,212 | €36,388 | +€7,176 | +24.6% |
| Taxes | 450/3 | €27,212 | €36,388 | +€9,176 | +33.7% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €6,146 | - | -€6,146 | |
| Accrued charges and deferred income | 492/3 | €481 | €540 | +€59 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,020 | €786 | -€234 | -22.9% |
| Other operating charges | 640/8 | €1,014 | €727 | -€287 | -28.3% |
| Gross operating margin | 9900 | €102,835 | €29,741 | -€73,094 | -71.1% |
| Operating profit (loss) | 9901 | €100,802 | €28,228 | -€72,574 | -72.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €5,140 | €3,820 | -€1,320 | -25.7% |
| Recurring financial charges | 65 | €5,140 | €3,820 | -€1,320 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €95,661 | €24,409 | -€71,252 | -74.5% |
| Income taxes | 67/77 | €21,728 | €8,463 | -€13,265 | -61.1% |
| Profit (loss) for the period | 9904 | €73,933 | €15,946 | -€57,987 | -78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,933 | €15,946 | -€57,987 | -78.4% |
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 12 October 2026 via checked.be.