LES MAISONS DE SOFIA: 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.
LES MAISONS DE SOFIA
Largest movements
- Cash +€114,941
up €114,941 (+83.0%), from €138,508 to €253,449
mainly Net result for the year (+€170,400) and Debts after one year (+€55,084)
- Tangible fixed assets +€112,066
up €112,066 (+823.8%), from €13,603 to €125,669
of which Land and buildings: +€115,860
- Stocks and contracts +€9,047
new in 2025: €9,047
- Profit (loss) carried forward +€170,400
up €170,400 (+202.7%), from €84,073 to €254,473
- Debts after one year +€55,084
new in 2025: €55,084
- Tax, wage and social debts +€41,373
up €41,373 (+151.4%), from €27,334 to €68,706
of which Taxes: +€22,440
- Trade debts -€32,004
down €32,004 (-92.5%), from €34,607 to €2,603
- Other debts +€5,639
up €5,639 (+97.6%), from €5,775 to €11,414
- Turnover +€1.1m
new in 2025: €1.1m
- Purchases and services +€652,157
new in 2025: €652,157
- Gross operating margin +€286,340
up €286,340 (+174.5%), from €164,137 to €450,476
- Staff costs +€152,643
up €152,643 (+292.6%), from €52,161 to €204,804
- Taxes +€32,251
up €32,251 (+133.4%), from €24,174 to €56,426
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 | €159,285 | €397,642 | +€238,357 | +149.6% |
| Fixed assets | 21/28 | €14,603 | €126,669 | +€112,066 | +767.4% |
| Tangible fixed assets | 22/27 | €13,603 | €125,669 | +€112,066 | +823.8% |
| Land and buildings | 22 | - | €115,860 | +€115,860 | |
| Plant, machinery and equipment | 23 | €2,170 | €7,485 | +€5,315 | +245.0% |
| Furniture and vehicles | 24 | €11,433 | €2,324 | -€9,109 | -79.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €144,682 | €270,973 | +€126,291 | +87.3% |
| Stocks and contracts in progress | 3 | - | €9,047 | +€9,047 | |
| Stocks | 30/36 | - | €9,047 | +€9,047 | |
| Amounts receivable within one year | 40/41 | €19 | €1,954 | +€1,935 | +10203.7% |
| Trade receivables | 40 | €19 | €1,946 | +€1,927 | +10163.7% |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €138,508 | €253,449 | +€114,941 | +83.0% |
| Deferred charges and accrued income | 490/1 | €6,155 | €6,523 | +€368 | +6.0% |
| Total equity and liabilities | 10/49 | €159,285 | €397,642 | +€238,357 | +149.6% |
| Equity | 10/15 | €86,573 | €256,973 | +€170,400 | +196.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | - | €2,500 | +€2,500 | |
| Other | 1109/19 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | €84,073 | €254,473 | +€170,400 | +202.7% |
| Amounts payable | 17/49 | €72,711 | €140,669 | +€67,957 | +93.5% |
| Amounts payable after more than one year | 17 | - | €55,084 | +€55,084 | |
| Financial debts | 170/4 | - | €55,084 | +€55,084 | |
| Amounts payable within one year | 42/48 | €67,716 | €85,584 | +€17,869 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | - | €2,861 | +€2,861 | |
| Trade debts | 44 | €34,607 | €2,603 | -€32,004 | -92.5% |
| Suppliers | 440/4 | €34,607 | €2,603 | -€32,004 | -92.5% |
| Taxes, remuneration and social security | 45 | €27,334 | €68,706 | +€41,373 | +151.4% |
| Taxes | 450/3 | €27,111 | €49,551 | +€22,440 | +82.8% |
| Remuneration and social security | 454/9 | €223 | €19,155 | +€18,932 | +8491.7% |
| Other amounts payable | 47/48 | €5,775 | €11,414 | +€5,639 | +97.6% |
| Accrued charges and deferred income | 492/3 | €4,996 | - | -€4,996 | |
| Turnover | 70 | - | €1,102,633 | +€1.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €652,157 | +€652,157 | |
| Remuneration, social security and pensions | 62 | €52,161 | €204,804 | +€152,643 | +292.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,214 | €4,718 | +€3,505 | +288.8% |
| Other operating charges | 640/8 | €128 | €8,375 | +€8,247 | +6468.3% |
| Non-recurring operating charges | 66A | €1,771 | €3,754 | +€1,984 | +112.0% |
| Gross operating margin | 9900 | €164,137 | €450,476 | +€286,340 | +174.5% |
| Operating profit (loss) | 9901 | €108,864 | €228,825 | +€119,961 | +110.2% |
| Financial income | 75/76B | - | €574 | +€574 | |
| Recurring financial income | 75 | - | €574 | +€574 | |
| Financial charges | 65/66B | €90 | €2,573 | +€2,483 | +2759.0% |
| Recurring financial charges | 65 | €90 | €2,573 | +€2,483 | +2759.0% |
| Profit (loss) for the period before taxes | 9903 | €108,774 | €226,826 | +€118,052 | +108.5% |
| Income taxes | 67/77 | €24,174 | €56,426 | +€32,251 | +133.4% |
| Profit (loss) for the period | 9904 | €84,599 | €170,400 | +€85,801 | +101.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,599 | €170,400 | +€85,801 | +101.4% |
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 4 October 2026 via checked.be.