SOFRA CONCEPT: what changed
SOFRA CONCEPT
Largest movements
- Cash -€17,292
down €17,292 (-49.0%), from €35,264 to €17,972
mainly Other debts (-€16,231) and Tax, wage and social debts (-€5,444)
- Receivables within one year +€4,636
up €4,636 (+210%), from €2,203 to €6,839
of which Trade receivables: +€5,327
- Stocks and contracts +€4,124
up €4,124 (+516%), from €800 to €4,924
- Tangible fixed assets -€987
down €987 (-26.1%), from €3,774 to €2,788
- Other debts -€16,231
down €16,231 (-98.5%), from €16,471 to €240
- Trade debts +€9,059
up €9,059 (+92.1%), from €9,835 to €18,894
- Tax, wage and social debts -€5,444
down €5,444 (-75.5%), from €7,208 to €1,765
of which Remuneration and social security: -€3,669
- Profit (loss) carried forward +€3,302
up €3,302 (+593%), from €557 to €3,858
- Gross operating margin -€16,730
down €16,730 (-68.8%), from €24,316 to €7,586
- Staff costs -€4,635
no longer reported in 2025 (was €4,635)
- Taxes +€1,396
up €1,396 (+758%), from €184 to €1,580
- Financial charges -€955
down €955 (-35.7%), from €2,673 to €1,718
of which Financial charges: -€1,055
- Other operating charges -€733
no longer reported in 2025 (was €733)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,041 | €32,727 | -€9,315 | -22.2% |
| Fixed assets | 21/28 | €3,774 | €2,788 | -€987 | -26.1% |
| Tangible fixed assets | 22/27 | €3,774 | €2,788 | -€987 | -26.1% |
| Furniture and vehicles | 24 | €3,774 | €2,788 | -€987 | -26.1% |
| Current assets | 29/58 | €38,267 | €29,939 | -€8,328 | -21.8% |
| Stocks and contracts in progress | 3 | €800 | €4,924 | +€4,124 | +516% |
| Stocks | 30/36 | €800 | €4,924 | +€4,124 | +516% |
| Amounts receivable within one year | 40/41 | €2,203 | €6,839 | +€4,636 | +210% |
| Trade receivables | 40 | €1,313 | €6,641 | +€5,327 | +406% |
| Other amounts receivable | 41 | €889 | €198 | -€691 | -77.7% |
| Cash at bank and in hand | 54/58 | €35,264 | €17,972 | -€17,292 | -49.0% |
| Deferred charges and accrued income | 490/1 | - | €204 | +€204 | |
| Total equity and liabilities | 10/49 | €42,041 | €32,727 | -€9,315 | -22.2% |
| Equity | 10/15 | €8,526 | €11,828 | +€3,302 | +38.7% |
| Contributions | 10/11 | €7,970 | €7,970 | = | 0.0% |
| Profit (loss) carried forward | 14 | €557 | €3,858 | +€3,302 | +593% |
| Amounts payable | 17/49 | €33,515 | €20,899 | -€12,616 | -37.6% |
| Amounts payable within one year | 42/48 | €33,515 | €20,899 | -€12,616 | -37.6% |
| Trade debts | 44 | €9,835 | €18,894 | +€9,059 | +92.1% |
| Suppliers | 440/4 | €9,835 | €18,894 | +€9,059 | +92.1% |
| Taxes, remuneration and social security | 45 | €7,208 | €1,765 | -€5,444 | -75.5% |
| Taxes | 450/3 | €3,540 | €1,765 | -€1,775 | -50.1% |
| Remuneration and social security | 454/9 | €3,669 | - | -€3,669 | |
| Other amounts payable | 47/48 | €16,471 | €240 | -€16,231 | -98.5% |
| Remuneration, social security and pensions | 62 | €4,635 | - | -€4,635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €987 | €987 | = | 0.0% |
| Other operating charges | 640/8 | €733 | - | -€733 | |
| Gross operating margin | 9900 | €24,316 | €7,586 | -€16,730 | -68.8% |
| Operating profit (loss) | 9901 | €17,962 | €6,600 | -€11,362 | -63.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,673 | €1,718 | -€955 | -35.7% |
| Recurring financial charges | 65 | €2,673 | €1,618 | -€1,055 | -39.5% |
| Non-recurring financial charges | 66B | - | €100 | +€100 | |
| Profit (loss) for the period before taxes | 9903 | €15,289 | €4,882 | -€10,407 | -68.1% |
| Income taxes | 67/77 | €184 | €1,580 | +€1,396 | +758% |
| Profit (loss) for the period | 9904 | €15,105 | €3,302 | -€11,803 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,105 | €3,302 | -€11,803 | -78.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.