RIJSCHOOL 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.
RIJSCHOOL SOFIA
Largest movements
- Tangible fixed assets +€198,834
up €198,834 (+198.4%), from €100,225 to €299,059
of which Land and buildings: +€203,605
- Cash +€22,468
up €22,468 (+75.0%), from €29,950 to €52,418
mainly Debts after one year (+€155,679) and Tax, wage and social debts (+€39,473)
- Receivables within one year +€4,185
new in 2025: €4,185
of which Trade receivables: +€2,480
- Debts after one year +€155,679
new in 2025: €155,679
- Tax, wage and social debts +€39,473
up €39,473 (+104.2%), from €37,891 to €77,364
of which Taxes: +€35,638
- Trade debts +€18,553
up €18,553 (+28.9%), from €64,143 to €82,696
- Profit (loss) carried forward +€18,194
up €18,194 (+228.2%), from €7,973 to €26,167
- Other debts -€6,410
down €6,410 (-29.1%), from €22,000 to €15,590
- Other operating charges +€237,552
up €237,552 (+3684.1%), from €6,448 to €244,000
- Purchases and services -€236,644
down €236,644 (-61.5%), from €385,090 to €148,446
- Gross operating margin +€133,782
up €133,782 (+61.2%), from €218,687 to €352,469
- Staff costs -€105,275
down €105,275 (-57.6%), from €182,849 to €77,574
- Turnover -€97,855
down €97,855 (-16.3%), from €598,770 to €500,915
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 | €137,007 | €362,494 | +€225,487 | +164.6% |
| Fixed assets | 21/28 | €100,225 | €299,059 | +€198,834 | +198.4% |
| Tangible fixed assets | 22/27 | €100,225 | €299,059 | +€198,834 | +198.4% |
| Land and buildings | 22 | €4,537 | €208,142 | +€203,605 | +4487.7% |
| Plant, machinery and equipment | 23 | - | €427 | +€427 | |
| Furniture and vehicles | 24 | €95,688 | €90,490 | -€5,198 | -5.4% |
| Current assets | 29/58 | €36,782 | €63,435 | +€26,653 | +72.5% |
| Amounts receivable within one year | 40/41 | - | €4,185 | +€4,185 | |
| Trade receivables | 40 | - | €2,480 | +€2,480 | |
| Other amounts receivable | 41 | - | €1,705 | +€1,705 | |
| Cash at bank and in hand | 54/58 | €29,950 | €52,418 | +€22,468 | +75.0% |
| Deferred charges and accrued income | 490/1 | €6,832 | €6,832 | = | 0.0% |
| Total equity and liabilities | 10/49 | €137,007 | €362,494 | +€225,487 | +164.6% |
| Equity | 10/15 | €12,973 | €31,167 | +€18,194 | +140.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €7,973 | €26,167 | +€18,194 | +228.2% |
| Amounts payable | 17/49 | €124,034 | €331,328 | +€207,294 | +167.1% |
| Amounts payable after more than one year | 17 | - | €155,679 | +€155,679 | |
| Financial debts | 170/4 | - | €155,679 | +€155,679 | |
| Amounts payable within one year | 42/48 | €124,034 | €175,649 | +€51,615 | +41.6% |
| Trade debts | 44 | €64,143 | €82,696 | +€18,553 | +28.9% |
| Suppliers | 440/4 | €64,143 | €82,696 | +€18,553 | +28.9% |
| Taxes, remuneration and social security | 45 | €37,891 | €77,364 | +€39,473 | +104.2% |
| Taxes | 450/3 | €14,749 | €50,387 | +€35,638 | +241.6% |
| Remuneration and social security | 454/9 | €23,142 | €26,977 | +€3,835 | +16.6% |
| Other amounts payable | 47/48 | €22,000 | €15,590 | -€6,410 | -29.1% |
| Turnover | 70 | €598,770 | €500,915 | -€97,855 | -16.3% |
| Non-recurring operating income | 76A | €5,007 | - | -€5,007 | |
| Goods, raw materials, services and sundry goods | 60/61 | €385,090 | €148,446 | -€236,644 | -61.5% |
| Remuneration, social security and pensions | 62 | €182,849 | €77,574 | -€105,275 | -57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,883 | €7,794 | -€16,089 | -67.4% |
| Other operating charges | 640/8 | €6,448 | €244,000 | +€237,552 | +3684.1% |
| Gross operating margin | 9900 | €218,687 | €352,469 | +€133,782 | +61.2% |
| Operating profit (loss) | 9901 | €5,507 | €23,101 | +€17,594 | +319.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €135 | €1,473 | +€1,338 | +991.1% |
| Recurring financial charges | 65 | €135 | €1,473 | +€1,338 | +991.1% |
| Profit (loss) for the period before taxes | 9903 | €5,372 | €21,629 | +€16,257 | +302.6% |
| Income taxes | 67/77 | €1,096 | €3,435 | +€2,339 | +213.4% |
| Profit (loss) for the period | 9904 | €4,276 | €18,194 | +€13,918 | +325.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,276 | €18,194 | +€13,918 | +325.5% |
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 5 October 2026 via checked.be.