CLUBHUIS 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.
CLUBHUIS SOFIE
Largest movements
- Intangible fixed assets -€12,369
down €12,369 (-15.3%), from €80,655 to €68,286
- Receivables within one year -€11,741
down €11,741 (-91.6%), from €12,813 to €1,072
- Cash +€11,131
up €11,131 (+183%), from €6,083 to €17,214
mainly Depreciation (+€15,099) and Receivables within one year (+€11,741)
- Tangible fixed assets -€2,730
down €2,730 (-22.5%), from €12,105 to €9,376
of which Plant, machinery and equipment: -€2,866
- Stocks and contracts +€1,333
up €1,333 (+24.3%), from €5,488 to €6,821
- Debts after one year -€12,390
down €12,390 (-16.5%), from €74,962 to €62,572
- Profit (loss) carried forward -€11,076
down €11,076 (-332%), from -€3,334 to -€14,410
- Current portion of long-term debt +€7,352
up €7,352 (+146%), from €5,038 to €12,390
- Other debts +€1,661
up €1,661 (+11.1%), from €15,000 to €16,661
- Depreciation +€7,860
up €7,860 (+109%), from €7,239 to €15,099
- Gross operating margin +€5,482
up €5,482 (+46.8%), from €11,713 to €17,195
- Staff costs +€4,243
up €4,243 (+69.3%), from €6,120 to €10,364
- Financial charges +€1,680
up €1,680 (+127%), from €1,325 to €3,005
- Financial income +€425
up €425 (+2,335%), from €18 to €444
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 | €122,966 | €107,892 | -€15,074 | -12.3% |
| Fixed assets | 21/28 | €95,761 | €80,662 | -€15,099 | -15.8% |
| Intangible fixed assets | 21 | €80,655 | €68,286 | -€12,369 | -15.3% |
| Tangible fixed assets | 22/27 | €12,105 | €9,376 | -€2,730 | -22.5% |
| Plant, machinery and equipment | 23 | €12,105 | €9,240 | -€2,866 | -23.7% |
| Furniture and vehicles | 24 | - | €136 | +€136 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €27,205 | €27,230 | +€25 | +0.1% |
| Stocks and contracts in progress | 3 | €5,488 | €6,821 | +€1,333 | +24.3% |
| Stocks | 30/36 | €5,488 | €6,821 | +€1,333 | +24.3% |
| Amounts receivable within one year | 40/41 | €12,813 | €1,072 | -€11,741 | -91.6% |
| Trade receivables | 40 | €12,813 | €1,072 | -€11,741 | -91.6% |
| Cash at bank and in hand | 54/58 | €6,083 | €17,214 | +€11,131 | +183% |
| Deferred charges and accrued income | 490/1 | €2,821 | €2,124 | -€698 | -24.7% |
| Total equity and liabilities | 10/49 | €122,966 | €107,892 | -€15,074 | -12.3% |
| Equity | 10/15 | €11,666 | €590 | -€11,076 | -94.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,334 | -€14,410 | -€11,076 | -332% |
| Amounts payable | 17/49 | €111,300 | €107,302 | -€3,998 | -3.6% |
| Amounts payable after more than one year | 17 | €74,962 | €62,572 | -€12,390 | -16.5% |
| Financial debts | 170/4 | €74,962 | €62,572 | -€12,390 | -16.5% |
| Amounts payable within one year | 42/48 | €36,337 | €44,730 | +€8,392 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €5,038 | €12,390 | +€7,352 | +146% |
| Trade debts | 44 | €9,212 | €9,695 | +€483 | +5.2% |
| Suppliers | 440/4 | €9,212 | €9,695 | +€483 | +5.2% |
| Taxes, remuneration and social security | 45 | €7,088 | €5,984 | -€1,104 | -15.6% |
| Taxes | 450/3 | €1,118 | €410 | -€709 | -63.4% |
| Remuneration and social security | 454/9 | €5,969 | €5,575 | -€395 | -6.6% |
| Other amounts payable | 47/48 | €15,000 | €16,661 | +€1,661 | +11.1% |
| Remuneration, social security and pensions | 62 | €6,120 | €10,364 | +€4,243 | +69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,239 | €15,099 | +€7,860 | +109% |
| Other operating charges | 640/8 | €380 | €213 | -€167 | -43.9% |
| Gross operating margin | 9900 | €11,713 | €17,195 | +€5,482 | +46.8% |
| Operating profit (loss) | 9901 | -€2,027 | -€8,481 | -€6,455 | -319% |
| Financial income | 75/76B | €18 | €444 | +€425 | +2,335% |
| Recurring financial income | 75 | €18 | €444 | +€425 | +2,335% |
| Financial charges | 65/66B | €1,325 | €3,005 | +€1,680 | +127% |
| Recurring financial charges | 65 | €1,325 | €3,005 | +€1,680 | +127% |
| Profit (loss) for the period before taxes | 9903 | -€3,334 | -€11,043 | -€7,709 | -231% |
| Income taxes | 67/77 | - | €33 | +€33 | |
| Profit (loss) for the period | 9904 | -€3,334 | -€11,076 | -€7,743 | -232% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,334 | -€11,076 | -€7,743 | -232% |
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 20 October 2026 via checked.be.