SOKRIFIN: 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.
SOKRIFIN
Largest movements
- Financial fixed assets +€23.4m
up €23.4m (+12908.9%), from €181,652 to €23.6m
- Receivables within one year -€1.5m
down €1.5m (-55.4%), from €2.7m to €1.2m
of which Other amounts receivable: -€1.5m
- Profit (loss) carried forward +€16.2m
up €16.2m (+1642.4%), from €988,328 to €17.2m
- Other debts +€5.4m
up €5.4m (+1770.3%), from €302,807 to €5.7m
- Financial income +€16.2m
up €16.2m (+21005.0%), from €77,298 to €16.3m
- Gross operating margin -€447,158
down €447,158 (-48.8%), from €916,218 to €469,060
- Taxes -€154,862
down €154,862 (-95.9%), from €161,477 to €6,615
- Financial charges +€140,030
up €140,030 (+1276.8%), from €10,967 to €150,997
- Depreciation +€14,634
up €14,634 (+19.2%), from €76,104 to €90,738
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 | €3,798,635 | €25,462,043 | +€21.7m | +570.3% |
| Fixed assets | 21/28 | €631,277 | €24,050,180 | +€23.4m | +3709.8% |
| Tangible fixed assets | 22/27 | €449,626 | €419,379 | -€30,247 | -6.7% |
| Furniture and vehicles | 24 | €216,106 | €185,793 | -€30,313 | -14.0% |
| Other tangible fixed assets | 26 | €233,520 | €233,586 | +€66 | 0.0% |
| Financial fixed assets | 28 | €181,652 | €23,630,802 | +€23.4m | +12908.9% |
| Current assets | 29/58 | €3,167,358 | €1,411,863 | -€1.8m | -55.4% |
| Amounts receivable within one year | 40/41 | €2,732,114 | €1,218,856 | -€1.5m | -55.4% |
| Trade receivables | 40 | €81,836 | €82,906 | +€1,070 | +1.3% |
| Other amounts receivable | 41 | €2,650,278 | €1,135,951 | -€1.5m | -57.1% |
| Cash at bank and in hand | 54/58 | €356,394 | €145,836 | -€210,559 | -59.1% |
| Deferred charges and accrued income | 490/1 | €78,850 | €47,171 | -€31,680 | -40.2% |
| Total equity and liabilities | 10/49 | €3,798,635 | €25,462,043 | +€21.7m | +570.3% |
| Equity | 10/15 | €2,874,328 | €19,106,555 | +€16.2m | +564.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,861,000 | €1,861,000 | = | 0.0% |
| Distributable reserves | 133 | €1,861,000 | €1,861,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €988,328 | €17,220,555 | +€16.2m | +1642.4% |
| Amounts payable | 17/49 | €924,307 | €6,355,488 | +€5.4m | +587.6% |
| Amounts payable after more than one year | 17 | €515,710 | €429,319 | -€86,390 | -16.8% |
| Financial debts | 170/4 | €515,710 | €429,319 | -€86,390 | -16.8% |
| Amounts payable within one year | 42/48 | €407,504 | €5,786,117 | +€5.4m | +1319.9% |
| Current portion of amounts payable after more than one year | 42 | €88,217 | €90,476 | +€2,259 | +2.6% |
| Trade debts | 44 | €16,480 | €20,242 | +€3,762 | +22.8% |
| Suppliers | 440/4 | €16,480 | €20,242 | +€3,762 | +22.8% |
| Taxes, remuneration and social security | 45 | - | €12,049 | +€12,049 | |
| Taxes | 450/3 | - | €12,049 | +€12,049 | |
| Other amounts payable | 47/48 | €302,807 | €5,663,350 | +€5.4m | +1770.3% |
| Accrued charges and deferred income | 492/3 | €1,094 | €140,052 | +€138,958 | +12707.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,104 | €90,738 | +€14,634 | +19.2% |
| Other operating charges | 640/8 | €5,881 | €2,150 | -€3,731 | -63.4% |
| Gross operating margin | 9900 | €916,218 | €469,060 | -€447,158 | -48.8% |
| Operating profit (loss) | 9901 | €834,233 | €376,171 | -€458,061 | -54.9% |
| Financial income | 75/76B | €77,298 | €16,313,667 | +€16.2m | +21005.0% |
| Recurring financial income | 75 | €77,298 | €16,313,667 | +€16.2m | +21005.0% |
| Financial charges | 65/66B | €10,967 | €150,997 | +€140,030 | +1276.8% |
| Recurring financial charges | 65 | €10,967 | €150,997 | +€140,030 | +1276.8% |
| Profit (loss) for the period before taxes | 9903 | €900,564 | €16,538,842 | +€15.6m | +1736.5% |
| Income taxes | 67/77 | €161,477 | €6,615 | -€154,862 | -95.9% |
| Profit (loss) for the period | 9904 | €739,087 | €16,532,227 | +€15.8m | +2136.8% |
| Profit (loss) for the period to be appropriated | 9905 | €739,087 | €16,532,227 | +€15.8m | +2136.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.