SOBIFAC: 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.
SOBIFAC
Largest movements
- Cash +€843
up €843 (+29.3%), from €2,882 to €3,725
mainly Current portion of long-term debt (+€1,658)
- Current portion of long-term debt +€1,658
up €1,658 (+3.5%), from €46,842 to €48,500
- Profit (loss) carried forward -€768
down €768 (-3.0%), from -€25,349 to -€26,117
- Gross operating margin +€3,280
up €3,280 (+81.0%), from -€4,048 to -€768
- Purchases and services -€2,786
down €2,786 (-24.0%), from €11,594 to €8,808
- Turnover +€494
up €494 (+6.5%), from €7,545 to €8,039
- Depreciation -€433
no longer reported in 2025 (was €433)
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 | €43,581 | €44,470 | +€889 | +2.0% |
| Fixed assets | 21/28 | €31,327 | €31,327 | = | 0.0% |
| Tangible fixed assets | 22/27 | €31,327 | €31,327 | = | 0.0% |
| Land and buildings | 22 | €31,327 | €31,327 | = | 0.0% |
| Current assets | 29/58 | €12,253 | €13,143 | +€889 | +7.3% |
| Amounts receivable within one year | 40/41 | €9,371 | €9,418 | +€46 | +0.5% |
| Other amounts receivable | 41 | €9,371 | €9,418 | +€46 | +0.5% |
| Cash at bank and in hand | 54/58 | €2,882 | €3,725 | +€843 | +29.3% |
| Total equity and liabilities | 10/49 | €43,581 | €44,470 | +€889 | +2.0% |
| Equity | 10/15 | -€3,261 | -€4,030 | -€768 | -23.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,495 | €3,495 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,495 | €3,495 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,495 | €3,495 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,349 | -€26,117 | -€768 | -3.0% |
| Amounts payable | 17/49 | €46,842 | €48,500 | +€1,658 | +3.5% |
| Amounts payable within one year | 42/48 | €46,842 | €48,500 | +€1,658 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €46,842 | €48,500 | +€1,658 | +3.5% |
| Turnover | 70 | €7,545 | €8,039 | +€494 | +6.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,594 | €8,808 | -€2,786 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | - | -€433 | |
| Gross operating margin | 9900 | -€4,048 | -€768 | +€3,280 | +81.0% |
| Operating profit (loss) | 9901 | -€4,481 | -€768 | +€3,713 | +82.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,481 | -€768 | +€3,713 | +82.9% |
| Profit (loss) for the period | 9904 | -€4,481 | -€768 | +€3,713 | +82.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,481 | -€768 | +€3,713 | +82.9% |
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 24 October 2026 via checked.be.