architect Sophie Bleys: what changed
architect Sophie Bleys
Largest movements
- Cash -€43,510
down €43,510 (-45.0%), from €96,795 to €53,286
mainly Other debts (-€50,134) and Contributions, distributions and other (-€21,429)
- Receivables within one year -€11,893
down €11,893 (-51.6%), from €23,034 to €11,140
of which Other amounts receivable: -€9,253
- Deferred charges and accrued income +€9,252
up €9,252 (+574%), from €1,613 to €10,865
- Tangible fixed assets -€8,794
down €8,794 (-34.8%), from €25,288 to €16,495
- Other debts -€50,134
down €50,134 (-95.2%), from €52,677 to €2,543
- Reserves -€15,738
down €15,738 (-21.0%), from €74,991 to €59,253
- Trade debts +€6,335
up €6,335 (+2,689%), from €236 to €6,571
- Tax, wage and social debts +€4,592
up €4,592 (+71.5%), from €6,427 to €11,019
of which Taxes: +€4,592
- Gross operating margin -€17,813
down €17,813 (-42.8%), from €41,658 to €23,844
- Depreciation -€4,934
down €4,934 (-31.7%), from €15,542 to €10,608
- Taxes -€3,306
down €3,306 (-39.3%), from €8,421 to €5,115
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 | €146,730 | €91,786 | -€54,945 | -37.4% |
| Fixed assets | 21/28 | €25,288 | €16,495 | -€8,794 | -34.8% |
| Tangible fixed assets | 22/27 | €25,288 | €16,495 | -€8,794 | -34.8% |
| Land and buildings | 22 | €12,793 | €9,554 | -€3,239 | -25.3% |
| Plant, machinery and equipment | 23 | €4,658 | €2,203 | -€2,455 | -52.7% |
| Furniture and vehicles | 24 | €7,838 | €4,738 | -€3,100 | -39.6% |
| Current assets | 29/58 | €121,442 | €75,291 | -€46,151 | -38.0% |
| Amounts receivable within one year | 40/41 | €23,034 | €11,140 | -€11,893 | -51.6% |
| Trade receivables | 40 | €10,702 | €8,062 | -€2,640 | -24.7% |
| Other amounts receivable | 41 | €12,332 | €3,079 | -€9,253 | -75.0% |
| Cash at bank and in hand | 54/58 | €96,795 | €53,286 | -€43,510 | -45.0% |
| Deferred charges and accrued income | 490/1 | €1,613 | €10,865 | +€9,252 | +574% |
| Total equity and liabilities | 10/49 | €146,730 | €91,786 | -€54,945 | -37.4% |
| Equity | 10/15 | €87,391 | €71,653 | -€15,738 | -18.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €74,991 | €59,253 | -€15,738 | -21.0% |
| Distributable reserves | 133 | €74,991 | €59,253 | -€15,738 | -21.0% |
| Amounts payable | 17/49 | €59,339 | €20,133 | -€39,207 | -66.1% |
| Amounts payable within one year | 42/48 | €59,339 | €20,133 | -€39,207 | -66.1% |
| Trade debts | 44 | €236 | €6,571 | +€6,335 | +2,689% |
| Suppliers | 440/4 | €236 | €6,571 | +€6,335 | +2,689% |
| Taxes, remuneration and social security | 45 | €6,427 | €11,019 | +€4,592 | +71.5% |
| Taxes | 450/3 | €4,077 | €8,669 | +€4,592 | +113% |
| Remuneration and social security | 454/9 | €2,350 | €2,350 | = | 0.0% |
| Other amounts payable | 47/48 | €52,677 | €2,543 | -€50,134 | -95.2% |
| Non-recurring operating income | 76A | €5,673 | - | -€5,673 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,542 | €10,608 | -€4,934 | -31.7% |
| Other operating charges | 640/8 | €1,746 | €1,801 | +€55 | +3.1% |
| Gross operating margin | 9900 | €41,658 | €23,844 | -€17,813 | -42.8% |
| Operating profit (loss) | 9901 | €24,370 | €11,436 | -€12,934 | -53.1% |
| Financial income | 75/76B | €67 | €329 | +€261 | +389% |
| Recurring financial income | 75 | €67 | €329 | +€261 | +389% |
| Financial charges | 65/66B | €744 | €958 | +€214 | +28.8% |
| Recurring financial charges | 65 | €744 | €958 | +€214 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €23,693 | €10,806 | -€12,887 | -54.4% |
| Income taxes | 67/77 | €8,421 | €5,115 | -€3,306 | -39.3% |
| Profit (loss) for the period | 9904 | €15,272 | €5,691 | -€9,581 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,272 | €5,691 | -€9,581 | -62.7% |
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.