Chez Sophie: what changed
Chez Sophie
Largest movements
- Cash -€6,829
down €6,829 (-20.6%), from €33,088 to €26,258
mainly Trade debts (-€5,668) and Receivables within one year (-€3,486)
- Receivables within one year +€3,486
up €3,486 (+122%), from €2,868 to €6,354
of which Other amounts receivable: +€3,193
- Tangible fixed assets -€2,549
down €2,549 (-21.6%), from €11,805 to €9,256
of which Other tangible fixed assets: -€1,923
- Trade debts -€5,668
down €5,668 (-59.2%), from €9,576 to €3,908
- Tax, wage and social debts -€937
down €937 (-17.5%), from €5,338 to €4,401
- Gross operating margin -€11,783
down €11,783 (-67.8%), from €17,382 to €5,599
- Taxes -€3,252
down €3,252 (-91.4%), from €3,559 to €307
- Depreciation -€357
down €357 (-10.9%), from €3,265 to €2,908
- Financial charges +€261
up €261 (+56.0%), from €466 to €728
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 | €88,003 | €82,329 | -€5,674 | -6.4% |
| Formation expenses | 20 | €359 | - | -€359 | |
| Fixed assets | 21/28 | €11,805 | €9,256 | -€2,549 | -21.6% |
| Tangible fixed assets | 22/27 | €11,805 | €9,256 | -€2,549 | -21.6% |
| Furniture and vehicles | 24 | €626 | - | -€626 | |
| Other tangible fixed assets | 26 | €11,179 | €9,256 | -€1,923 | -17.2% |
| Current assets | 29/58 | €75,840 | €73,073 | -€2,767 | -3.6% |
| Stocks and contracts in progress | 3 | €39,059 | €39,621 | +€562 | +1.4% |
| Stocks | 30/36 | €39,059 | €39,621 | +€562 | +1.4% |
| Amounts receivable within one year | 40/41 | €2,868 | €6,354 | +€3,486 | +122% |
| Trade receivables | 40 | €2,868 | €3,162 | +€293 | +10.2% |
| Other amounts receivable | 41 | - | €3,193 | +€3,193 | |
| Cash at bank and in hand | 54/58 | €33,088 | €26,258 | -€6,829 | -20.6% |
| Deferred charges and accrued income | 490/1 | €826 | €840 | +€15 | +1.8% |
| Total equity and liabilities | 10/49 | €88,003 | €82,329 | -€5,674 | -6.4% |
| Equity | 10/15 | €15,526 | €16,356 | +€831 | +5.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,026 | €12,856 | +€831 | +6.9% |
| Amounts payable | 17/49 | €72,478 | €65,973 | -€6,505 | -9.0% |
| Amounts payable within one year | 42/48 | €72,478 | €65,973 | -€6,505 | -9.0% |
| Trade debts | 44 | €9,576 | €3,908 | -€5,668 | -59.2% |
| Suppliers | 440/4 | €9,576 | €3,908 | -€5,668 | -59.2% |
| Taxes, remuneration and social security | 45 | €5,338 | €4,401 | -€937 | -17.5% |
| Taxes | 450/3 | €5,338 | €4,401 | -€937 | -17.5% |
| Other amounts payable | 47/48 | €57,564 | €57,664 | +€99 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,265 | €2,908 | -€357 | -10.9% |
| Other operating charges | 640/8 | €792 | €826 | +€34 | +4.2% |
| Gross operating margin | 9900 | €17,382 | €5,599 | -€11,783 | -67.8% |
| Operating profit (loss) | 9901 | €13,325 | €1,866 | -€11,460 | -86.0% |
| Financial income | 75/76B | €26 | €0 | -€26 | -99.9% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -99.9% |
| Financial charges | 65/66B | €466 | €728 | +€261 | +56.0% |
| Recurring financial charges | 65 | €466 | €728 | +€261 | +56.0% |
| Profit (loss) for the period before taxes | 9903 | €12,885 | €1,138 | -€11,747 | -91.2% |
| Income taxes | 67/77 | €3,559 | €307 | -€3,252 | -91.4% |
| Profit (loss) for the period | 9904 | €9,326 | €831 | -€8,495 | -91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,326 | €831 | -€8,495 | -91.1% |
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 1 November 2026 via checked.be.