SOFIA: what changed
SOFIA
Largest movements
- Cash +€5,453
up €5,453 (+72.9%), from €7,483 to €12,936
mainly Trade debts (+€6,958) and Net result for the year (+€5,988)
- Stocks and contracts +€1,511
up €1,511 (+10.0%), from €15,160 to €16,671
- Debts after one year -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Trade debts +€6,958
up €6,958 (+945%), from €737 to €7,695
- Profit (loss) carried forward +€5,988
up €5,988 (+17.5%), from -€34,238 to -€28,250
- Short-term financial debts +€3,978
up €3,978 (+19,114%), from €21 to €3,998
- Other debts +€300
up €300 (+6.6%), from €4,548 to €4,849
- Other operating charges -€2,683
down €2,683 (-51.0%), from €5,264 to €2,580
- Financial charges -€1,472
down €1,472 (-88.3%), from €1,667 to €195
- Gross operating margin +€1,304
up €1,304 (+17.4%), from €7,503 to €8,808
Change in the result, 2022 to 2023
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 2022 and 2023 balance sheets and the 2023 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 | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,778 | €30,003 | +€7,225 | +31.7% |
| Current assets | 29/58 | €22,778 | €30,003 | +€7,225 | +31.7% |
| Stocks and contracts in progress | 3 | €15,160 | €16,671 | +€1,511 | +10.0% |
| Stocks | 30/36 | €15,160 | €16,671 | +€1,511 | +10.0% |
| Amounts receivable within one year | 40/41 | €134 | €396 | +€261 | +194% |
| Other amounts receivable | 41 | €134 | €396 | +€261 | +194% |
| Cash at bank and in hand | 54/58 | €7,483 | €12,936 | +€5,453 | +72.9% |
| Total equity and liabilities | 10/49 | €22,778 | €30,003 | +€7,225 | +31.7% |
| Equity | 10/15 | -€13,778 | -€7,790 | +€5,988 | +43.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,238 | -€28,250 | +€5,988 | +17.5% |
| Amounts payable | 17/49 | €36,555 | €37,793 | +€1,237 | +3.4% |
| Amounts payable after more than one year | 17 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Financial debts | 170/4 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Amounts payable within one year | 42/48 | €6,555 | €17,793 | +€11,237 | +171% |
| Financial debts | 43 | €21 | €3,998 | +€3,978 | +19,114% |
| Credit institutions | 430/8 | €21 | €3,998 | +€3,978 | +19,114% |
| Trade debts | 44 | €737 | €7,695 | +€6,958 | +945% |
| Suppliers | 440/4 | €737 | €7,695 | +€6,958 | +945% |
| Taxes, remuneration and social security | 45 | €1,250 | €1,251 | +€1 | +0.1% |
| Taxes | 450/3 | €1,250 | €51 | -€1,199 | -95.9% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €4,548 | €4,849 | +€300 | +6.6% |
| Other operating charges | 640/8 | €5,264 | €2,580 | -€2,683 | -51.0% |
| Gross operating margin | 9900 | €7,503 | €8,808 | +€1,304 | +17.4% |
| Operating profit (loss) | 9901 | €2,240 | €6,228 | +€3,988 | +178% |
| Financial income | 75/76B | €23 | €6 | -€17 | -72.3% |
| Recurring financial income | 75 | €23 | €6 | -€17 | -72.3% |
| Financial charges | 65/66B | €1,667 | €195 | -€1,472 | -88.3% |
| Recurring financial charges | 65 | €1,667 | €195 | -€1,472 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €596 | €6,039 | +€5,443 | +913% |
| Income taxes | 67/77 | €50 | €51 | +€1 | +2.2% |
| Profit (loss) for the period | 9904 | €546 | €5,988 | +€5,442 | +996% |
| Profit (loss) for the period to be appropriated | 9905 | €546 | €5,988 | +€5,442 | +996% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.