Be.you.tiful by Sofie: 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.
Be.you.tiful by Sofie
Largest movements
- Cash +€32,100
up €32,100 (+58.4%), from €54,950 to €87,050
mainly Net result for the year (+€36,735) and Other debts (+€30,735)
- Tangible fixed assets +€6,532
up €6,532 (+28.7%), from €22,731 to €29,262
of which Land and buildings: +€4,886
- Receivables within one year +€3,718
up €3,718 (+139%), from €2,684 to €6,402
of which Other amounts receivable: +€2,286
- Stocks and contracts -€2,599
down €2,599 (-74.4%), from €3,494 to €896
- Other debts +€30,735
up €30,735 (+1,635%), from €1,880 to €32,615
- Tax, wage and social debts +€7,588
up €7,588 (+76.6%), from €9,900 to €17,488
of which Taxes: +€7,588
- Trade debts +€1,683
up €1,683 (+52.5%), from €3,206 to €4,889
- Gross operating margin +€9,289
up €9,289 (+21.0%), from €44,175 to €53,464
- Taxes +€2,264
up €2,264 (+26.2%), from €8,650 to €10,914
- Depreciation +€767
up €767 (+22.2%), from €3,449 to €4,216
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 | €86,059 | €126,064 | +€40,005 | +46.5% |
| Fixed assets | 21/28 | €22,731 | €29,262 | +€6,532 | +28.7% |
| Tangible fixed assets | 22/27 | €22,731 | €29,262 | +€6,532 | +28.7% |
| Land and buildings | 22 | €20,277 | €25,163 | +€4,886 | +24.1% |
| Plant, machinery and equipment | 23 | €1,354 | €3,610 | +€2,257 | +167% |
| Furniture and vehicles | 24 | €1,100 | €489 | -€611 | -55.5% |
| Current assets | 29/58 | €63,328 | €96,802 | +€33,474 | +52.9% |
| Stocks and contracts in progress | 3 | €3,494 | €896 | -€2,599 | -74.4% |
| Stocks | 30/36 | €3,494 | €896 | -€2,599 | -74.4% |
| Amounts receivable within one year | 40/41 | €2,684 | €6,402 | +€3,718 | +139% |
| Trade receivables | 40 | €1,333 | €2,765 | +€1,431 | +107% |
| Other amounts receivable | 41 | €1,350 | €3,637 | +€2,286 | +169% |
| Cash at bank and in hand | 54/58 | €54,950 | €87,050 | +€32,100 | +58.4% |
| Deferred charges and accrued income | 490/1 | €2,200 | €2,454 | +€254 | +11.5% |
| Total equity and liabilities | 10/49 | €86,059 | €126,064 | +€40,005 | +46.5% |
| Equity | 10/15 | €71,072 | €71,072 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €70,072 | €70,072 | = | 0.0% |
| Distributable reserves | 133 | €70,072 | €70,072 | = | 0.0% |
| Amounts payable | 17/49 | €14,987 | €54,993 | +€40,005 | +267% |
| Amounts payable within one year | 42/48 | €14,987 | €54,993 | +€40,005 | +267% |
| Trade debts | 44 | €3,206 | €4,889 | +€1,683 | +52.5% |
| Suppliers | 440/4 | €3,206 | €4,889 | +€1,683 | +52.5% |
| Taxes, remuneration and social security | 45 | €9,900 | €17,488 | +€7,588 | +76.6% |
| Taxes | 450/3 | €9,900 | €17,488 | +€7,588 | +76.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,880 | €32,615 | +€30,735 | +1,635% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,449 | €4,216 | +€767 | +22.2% |
| Other operating charges | 640/8 | €1,313 | €1,214 | -€98 | -7.5% |
| Gross operating margin | 9900 | €44,175 | €53,464 | +€9,289 | +21.0% |
| Operating profit (loss) | 9901 | €39,413 | €48,033 | +€8,620 | +21.9% |
| Financial income | 75/76B | €7 | €1 | -€6 | -86.9% |
| Recurring financial income | 75 | €7 | €1 | -€6 | -86.9% |
| Financial charges | 65/66B | €318 | €385 | +€67 | +21.2% |
| Recurring financial charges | 65 | €318 | €385 | +€67 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €39,103 | €47,649 | +€8,546 | +21.9% |
| Income taxes | 67/77 | €8,650 | €10,914 | +€2,264 | +26.2% |
| Profit (loss) for the period | 9904 | €30,453 | €36,735 | +€6,282 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,453 | €36,735 | +€6,282 | +20.6% |
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 13 October 2026 via checked.be.