BRASSERIE SOFIE: what changed
Two fiscal 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.
BRASSERIE SOFIE
Largest movements
- Tangible fixed assets -€15,609
down €15,609 (-26.9%), from €58,063 to €42,454
of which Furniture and vehicles: -€8,352
- Receivables within one year +€3,226
up €3,226 (+31.8%), from €10,135 to €13,361
of which Trade receivables: +€8,694
- Cash -€2,976
down €2,976 (-5.6%), from €53,174 to €50,198
mainly Debts after one year (-€11,139) and Accrued charges and deferred income (-€3,266)
- Current investments +€2,400
new in 2025: €2,400
- Debts after one year -€11,139
down €11,139 (-66.0%), from €16,875 to €5,736
- Accrued charges and deferred income -€3,266
down €3,266 (-26.1%), from €12,514 to €9,248
- Reserves +€2,177
up €2,177 (+4.9%), from €44,402 to €46,580
of which Distributable reserves: +€4,057
- Gross operating margin -€1,171
down €1,171 (-3.9%), from €29,820 to €28,649
- Financial charges -€736
down €736 (-18.5%), from €3,970 to €3,234
- Taxes +€458
up €458 (+18.1%), from €2,531 to €2,989
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.
Cash bridge derived
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 | €125,078 | €111,883 | -€13,195 | -10.5% |
| Fixed assets | 21/28 | €58,063 | €42,454 | -€15,609 | -26.9% |
| Tangible fixed assets | 22/27 | €58,063 | €42,454 | -€15,609 | -26.9% |
| Plant, machinery and equipment | 23 | €10,918 | €8,872 | -€2,047 | -18.7% |
| Furniture and vehicles | 24 | €25,170 | €16,818 | -€8,352 | -33.2% |
| Other tangible fixed assets | 26 | €21,975 | €16,764 | -€5,211 | -23.7% |
| Current assets | 29/58 | €67,015 | €69,429 | +€2,415 | +3.6% |
| Stocks and contracts in progress | 3 | €3,705 | €3,150 | -€555 | -15.0% |
| Stocks | 30/36 | €3,705 | €3,150 | -€555 | -15.0% |
| Amounts receivable within one year | 40/41 | €10,135 | €13,361 | +€3,226 | +31.8% |
| Trade receivables | 40 | €192 | €8,886 | +€8,694 | +4528.3% |
| Other amounts receivable | 41 | €9,943 | €4,475 | -€5,468 | -55.0% |
| Current investments | 50/53 | - | €2,400 | +€2,400 | |
| Cash at bank and in hand | 54/58 | €53,174 | €50,198 | -€2,976 | -5.6% |
| Deferred charges and accrued income | 490/1 | - | €320 | +€320 | |
| Total equity and liabilities | 10/49 | €125,078 | €111,883 | -€13,195 | -10.5% |
| Equity | 10/15 | €76,094 | €78,272 | +€2,177 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,402 | €46,580 | +€2,177 | +4.9% |
| Non-distributable reserves | 130/1 | €1,880 | - | -€1,880 | |
| Reserves not available under the articles | 1311 | €1,880 | - | -€1,880 | |
| Distributable reserves | 133 | €42,522 | €46,580 | +€4,057 | +9.5% |
| Profit (loss) carried forward | 14 | €13,092 | €13,092 | = | 0.0% |
| Amounts payable | 17/49 | €48,983 | €33,611 | -€15,372 | -31.4% |
| Amounts payable after more than one year | 17 | €16,875 | €5,736 | -€11,139 | -66.0% |
| Financial debts | 170/4 | €16,875 | €5,736 | -€11,139 | -66.0% |
| Amounts payable within one year | 42/48 | €19,595 | €18,628 | -€967 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €11,807 | €11,139 | -€668 | -5.7% |
| Taxes, remuneration and social security | 45 | €5,086 | €4,338 | -€749 | -14.7% |
| Taxes | 450/3 | €5,086 | €4,338 | -€749 | -14.7% |
| Other amounts payable | 47/48 | €2,702 | €3,151 | +€449 | +16.6% |
| Accrued charges and deferred income | 492/3 | €12,514 | €9,248 | -€3,266 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,024 | €16,980 | -€44 | -0.3% |
| Other operating charges | 640/8 | €2,092 | €2,160 | +€68 | +3.3% |
| Gross operating margin | 9900 | €29,820 | €28,649 | -€1,171 | -3.9% |
| Operating profit (loss) | 9901 | €10,704 | €9,510 | -€1,195 | -11.2% |
| Financial income | 75/76B | €410 | €551 | +€141 | +34.4% |
| Recurring financial income | 75 | €410 | €551 | +€141 | +34.4% |
| Financial charges | 65/66B | €3,970 | €3,234 | -€736 | -18.5% |
| Recurring financial charges | 65 | €3,970 | €3,234 | -€736 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €7,144 | €6,827 | -€318 | -4.4% |
| Income taxes | 67/77 | €2,531 | €2,989 | +€458 | +18.1% |
| Profit (loss) for the period | 9904 | €4,613 | €3,837 | -€776 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,613 | €3,837 | -€776 | -16.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.