BV SOFIE ALLEGAERT: 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.
BV SOFIE ALLEGAERT
Largest movements
- Receivables within one year -€34,889
down €34,889 (-97.0%), from €35,951 to €1,062
- Cash +€19,090
up €19,090 (+427.4%), from €4,466 to €23,556
mainly Receivables within one year (+€34,889) and Contributions, distributions and other (+€11,000)
- Tangible fixed assets +€11,436
up €11,436 (+220.1%), from €5,197 to €16,633
of which Plant, machinery and equipment: +€7,023
- Deferred charges and accrued income +€5,066
up €5,066 (+137.1%), from €3,695 to €8,762
- Contributions +€11,000
up €11,000 (+275.0%), from €4,000 to €15,000
- Trade debts -€5,073
down €5,073 (-76.9%), from €6,599 to €1,526
- Tax, wage and social debts -€5,004
down €5,004 (-22.8%), from €21,943 to €16,939
of which Remuneration and social security: -€3,079
- Other debts -€2,574
down €2,574 (-96.1%), from €2,677 to €103
- Reserves +€2,355
up €2,355 (+16.7%), from €14,090 to €16,445
- Taxes +€1,627
up €1,627 (+36.8%), from €4,419 to €6,047
- Depreciation +€1,238
up €1,238 (+130.5%), from €948 to €2,186
- Other operating charges +€527
up €527 (+175.2%), from €301 to €828
- Gross operating margin +€432
up €432 (+3.8%), from €11,230 to €11,662
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 | €49,310 | €50,013 | +€703 | +1.4% |
| Fixed assets | 21/28 | €5,197 | €16,633 | +€11,436 | +220.1% |
| Tangible fixed assets | 22/27 | €5,197 | €16,633 | +€11,436 | +220.1% |
| Plant, machinery and equipment | 23 | €648 | €7,671 | +€7,023 | +1083.8% |
| Furniture and vehicles | 24 | €2,034 | €6,699 | +€4,665 | +229.4% |
| Other tangible fixed assets | 26 | €2,515 | €2,262 | -€253 | -10.0% |
| Current assets | 29/58 | €44,113 | €33,380 | -€10,733 | -24.3% |
| Amounts receivable within one year | 40/41 | €35,951 | €1,062 | -€34,889 | -97.0% |
| Trade receivables | 40 | €35,951 | €1,062 | -€34,889 | -97.0% |
| Cash at bank and in hand | 54/58 | €4,466 | €23,556 | +€19,090 | +427.4% |
| Deferred charges and accrued income | 490/1 | €3,695 | €8,762 | +€5,066 | +137.1% |
| Total equity and liabilities | 10/49 | €49,310 | €50,013 | +€703 | +1.4% |
| Equity | 10/15 | €18,090 | €31,445 | +€13,355 | +73.8% |
| Contributions | 10/11 | €4,000 | €15,000 | +€11,000 | +275.0% |
| Reserves | 13 | €14,090 | €16,445 | +€2,355 | +16.7% |
| Distributable reserves | 133 | €14,090 | €16,445 | +€2,355 | +16.7% |
| Amounts payable | 17/49 | €31,220 | €18,568 | -€12,652 | -40.5% |
| Amounts payable within one year | 42/48 | €31,220 | €18,568 | -€12,652 | -40.5% |
| Trade debts | 44 | €6,599 | €1,526 | -€5,073 | -76.9% |
| Suppliers | 440/4 | €6,599 | €1,526 | -€5,073 | -76.9% |
| Taxes, remuneration and social security | 45 | €21,943 | €16,939 | -€5,004 | -22.8% |
| Taxes | 450/3 | €18,864 | €16,939 | -€1,925 | -10.2% |
| Remuneration and social security | 454/9 | €3,079 | - | -€3,079 | |
| Other amounts payable | 47/48 | €2,677 | €103 | -€2,574 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €948 | €2,186 | +€1,238 | +130.5% |
| Other operating charges | 640/8 | €301 | €828 | +€527 | +175.2% |
| Gross operating margin | 9900 | €11,230 | €11,662 | +€432 | +3.8% |
| Operating profit (loss) | 9901 | €9,981 | €8,647 | -€1,333 | -13.4% |
| Financial income | 75/76B | €6 | €52 | +€46 | +777.7% |
| Recurring financial income | 75 | €6 | €52 | +€46 | +777.7% |
| Financial charges | 65/66B | €279 | €298 | +€19 | +6.7% |
| Recurring financial charges | 65 | €279 | €298 | +€19 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €9,708 | €8,402 | -€1,306 | -13.4% |
| Income taxes | 67/77 | €4,419 | €6,047 | +€1,627 | +36.8% |
| Profit (loss) for the period | 9904 | €5,288 | €2,355 | -€2,933 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,288 | €2,355 | -€2,933 | -55.5% |
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 7 October 2026 via checked.be.