ATELIER SOPHIE: what changed
What changed
ATELIER SOPHIE
NACE 68.121, Development of residential building projects
filed annual accounts (NBB)
Net result for the year
€25,339
2024 · -€20,761+€46,100
Equity
€85,063
2024 · €59,724+€25,339
Cash
€27,906
2024 · €30,502-€2,596
Balance sheet total
€95,125
2024 · €193,349-€98,224
Largest movements
Assets
- Receivables within one year -€96,450
down €96,450 (-60.6%), from €159,234 to €62,783
of which Other amounts receivable: -€100,988
- Deferred charges and accrued income -€3,232
down €3,232 (-90.4%), from €3,576 to €344
- Intangible fixed assets +€2,891
new in 2025: €2,891
- Cash -€2,596
down €2,596 (-8.5%), from €30,502 to €27,906
mainly Other debts (-€108,489) and Debts after one year (-€9,819)
Equity and liabilities
- Other debts -€108,489
down €108,489 (-93.6%), from €115,885 to €7,396
- Profit (loss) carried forward +€25,339
up €25,339 (+18.6%), from -€135,931 to -€110,592
- Debts after one year -€9,819
down €9,819 (-100%), from €9,819 to €0
- Tax, wage and social debts -€5,056
down €5,056 (-79.2%), from €6,381 to €1,325
Income statement
- Gross operating margin +€31,214
up €31,214, from -€720 to €30,494
- Financial income -€10,800
down €10,800 (-100%), from €10,800 to €0
- Depreciation +€942
up €942, from €0 to €942
- Other operating charges +€455
up €455 (+18.1%), from €2,518 to €2,972
- Financial charges +€324
up €324 (+108%), from €301 to €625
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.
Result 2024
-€20,761
Gross operating margin
+€31,214
Staff costs
-€93
Depreciation
-€942
Other operating charges
-€455
Other operating items
+€27,324
Financial income
-€10,800
Financial charges
-€324
Taxes
+€177
Result 2025
€25,339
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€12,220
Investment
-€4,997
Financing
-€9,819
Cash 2024
€30,502
From operations (derived)
+€12,220
Net result for the year
+€25,339
Depreciation
+€942
Receivables within one year
+€96,450
Deferred charges and accrued income
+€3,232
Trade debts
-€199
Tax, wage and social debts
-€5,056
Other debts
-€108,489
Investment (derived)
-€4,997
Investment in fixed assets (net)
-€4,997
Financing
-€9,819
Debts after one year
-€9,819
Cash 2025
€27,906
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,349 | €95,125 | -€98,224 | -50.8% |
| Fixed assets | 21/28 | €37 | €4,092 | +€4,055 | +10,906% |
| Intangible fixed assets | 21 | - | €2,891 | +€2,891 | |
| Tangible fixed assets | 22/27 | €0 | €1,164 | +€1,164 | |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | - | €1,164 | +€1,164 | |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €193,312 | €91,033 | -€102,279 | -52.9% |
| Amounts receivable within one year | 40/41 | €159,234 | €62,783 | -€96,450 | -60.6% |
| Trade receivables | 40 | €57,840 | €62,378 | +€4,538 | +7.8% |
| Other amounts receivable | 41 | €101,394 | €406 | -€100,988 | -99.6% |
| Cash at bank and in hand | 54/58 | €30,502 | €27,906 | -€2,596 | -8.5% |
| Deferred charges and accrued income | 490/1 | €3,576 | €344 | -€3,232 | -90.4% |
| Total equity and liabilities | 10/49 | €193,349 | €95,125 | -€98,224 | -50.8% |
| Equity | 10/15 | €59,724 | €85,063 | +€25,339 | +42.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €133,655 | €133,655 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €127,455 | €127,455 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,931 | -€110,592 | +€25,339 | +18.6% |
| Amounts payable | 17/49 | €133,625 | €10,062 | -€123,563 | -92.5% |
| Amounts payable after more than one year | 17 | €9,819 | €0 | -€9,819 | -100% |
| Other amounts payable | 178/9 | €9,819 | €0 | -€9,819 | -100% |
| Amounts payable within one year | 42/48 | €123,806 | €10,062 | -€113,743 | -91.9% |
| Trade debts | 44 | €1,540 | €1,341 | -€199 | -12.9% |
| Suppliers | 440/4 | €1,540 | €1,341 | -€199 | -12.9% |
| Taxes, remuneration and social security | 45 | €6,381 | €1,325 | -€5,056 | -79.2% |
| Taxes | 450/3 | €6,381 | €1,325 | -€5,056 | -79.2% |
| Other amounts payable | 47/48 | €115,885 | €7,396 | -€108,489 | -93.6% |
| Non-recurring operating income | 76A | €13,569 | €475 | -€13,094 | -96.5% |
| Remuneration, social security and pensions | 62 | -€93 | €0 | +€93 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €942 | +€942 | |
| Other operating charges | 640/8 | €2,518 | €2,972 | +€455 | +18.1% |
| Non-recurring operating charges | 66A | €27,324 | €0 | -€27,324 | -100% |
| Gross operating margin | 9900 | -€720 | €30,494 | +€31,214 | |
| Operating profit (loss) | 9901 | -€30,468 | €26,579 | +€57,047 | |
| Financial income | 75/76B | €10,800 | €0 | -€10,800 | -100% |
| Recurring financial income | 75 | €10,800 | €0 | -€10,800 | -100% |
| Financial charges | 65/66B | €301 | €625 | +€324 | +108% |
| Recurring financial charges | 65 | €301 | €625 | +€324 | +108% |
| Profit (loss) for the period before taxes | 9903 | -€19,969 | €25,954 | +€45,923 | |
| Income taxes | 67/77 | €792 | €615 | -€177 | -22.4% |
| Profit (loss) for the period | 9904 | -€20,761 | €25,339 | +€46,100 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,761 | €25,339 | +€46,100 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.