DR. SOFIE SEVENS: 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.
DR. SOFIE SEVENS
Largest movements
- Cash -€10,542
down €10,542 (-3.9%), from €273,234 to €262,691
mainly Contributions, distributions and other (-€52,241) and Deferred charges and accrued income (-€2,047)
- Reserves -€17,357
down €17,357 (-5.5%), from €314,054 to €296,697
- Trade debts +€7,544
up €7,544 (+104.6%), from €7,210 to €14,754
- Gross operating margin -€15,148
down €15,148 (-18.9%), from €80,317 to €65,170
- Taxes -€3,933
down €3,933 (-21.7%), from €18,157 to €14,224
- Financial income +€1,541
up €1,541 (+58.0%), from €2,658 to €4,199
- Depreciation +€821
up €821 (+41.9%), from €1,959 to €2,780
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 | €347,739 | €337,779 | -€9,960 | -2.9% |
| Fixed assets | 21/28 | €20,009 | €17,229 | -€2,780 | -13.9% |
| Tangible fixed assets | 22/27 | €20,009 | €17,229 | -€2,780 | -13.9% |
| Land and buildings | 22 | €18,915 | €16,664 | -€2,252 | -11.9% |
| Furniture and vehicles | 24 | €1,093 | €565 | -€528 | -48.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €327,730 | €320,550 | -€7,180 | -2.2% |
| Amounts receivable within one year | 40/41 | €9,209 | €10,524 | +€1,316 | +14.3% |
| Other amounts receivable | 41 | €9,209 | €10,524 | +€1,316 | +14.3% |
| Current investments | 50/53 | €43,902 | €43,902 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €273,234 | €262,691 | -€10,542 | -3.9% |
| Deferred charges and accrued income | 490/1 | €1,386 | €3,432 | +€2,047 | +147.7% |
| Total equity and liabilities | 10/49 | €347,739 | €337,779 | -€9,960 | -2.9% |
| Equity | 10/15 | €332,654 | €315,297 | -€17,357 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €314,054 | €296,697 | -€17,357 | -5.5% |
| Distributable reserves | 133 | €314,054 | €296,697 | -€17,357 | -5.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,085 | €22,482 | +€7,397 | +49.0% |
| Amounts payable within one year | 42/48 | €15,085 | €22,482 | +€7,397 | +49.0% |
| Trade debts | 44 | €7,210 | €14,754 | +€7,544 | +104.6% |
| Suppliers | 440/4 | €7,210 | €14,754 | +€7,544 | +104.6% |
| Taxes, remuneration and social security | 45 | €7,354 | €6,339 | -€1,015 | -13.8% |
| Taxes | 450/3 | €4,569 | €3,488 | -€1,080 | -23.6% |
| Remuneration and social security | 454/9 | €2,786 | €2,850 | +€65 | +2.3% |
| Other amounts payable | 47/48 | €521 | €1,389 | +€868 | +166.7% |
| Remuneration, social security and pensions | 62 | €15,964 | €16,367 | +€403 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,959 | €2,780 | +€821 | +41.9% |
| Other operating charges | 640/8 | €898 | €925 | +€27 | +3.0% |
| Gross operating margin | 9900 | €80,317 | €65,170 | -€15,148 | -18.9% |
| Operating profit (loss) | 9901 | €61,497 | €45,098 | -€16,399 | -26.7% |
| Financial income | 75/76B | €2,658 | €4,199 | +€1,541 | +58.0% |
| Recurring financial income | 75 | €2,658 | €4,199 | +€1,541 | +58.0% |
| Financial charges | 65/66B | €311 | €189 | -€122 | -39.3% |
| Recurring financial charges | 65 | €311 | €189 | -€122 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | €63,844 | €49,108 | -€14,736 | -23.1% |
| Income taxes | 67/77 | €18,157 | €14,224 | -€3,933 | -21.7% |
| Profit (loss) for the period | 9904 | €45,687 | €34,884 | -€10,802 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,687 | €34,884 | -€10,802 | -23.6% |
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.