SOFIE ANN PERTRY: 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.
SOFIE ANN PERTRY
Largest movements
- Tangible fixed assets -€59,047
down €59,047 (-11.1%), from €532,412 to €473,365
- Receivables within one year +€23,775
up €23,775 (+71.2%), from €33,370 to €57,145
of which Other amounts receivable: +€24,216
- Current investments +€20,000
up €20,000 (+17.7%), from €113,050 to €133,050
- Cash +€16,041
up €16,041 (+55.5%), from €28,884 to €44,925
mainly Depreciation (+€59,047) and Net result for the year (+€47,720)
- Reserves +€47,720
up €47,720 (+15.4%), from €310,378 to €358,099
of which Distributable reserves: +€47,720
- Debts after one year -€38,107
down €38,107 (-11.9%), from €319,812 to €281,705
- Tax, wage and social debts -€7,284
down €7,284 (-36.9%), from €19,730 to €12,446
of which Taxes: -€7,146
- Gross operating margin -€17,559
down €17,559 (-10.2%), from €171,914 to €154,354
- Taxes -€3,472
down €3,472 (-13.7%), from €25,287 to €21,815
- Other operating charges +€2,575
up €2,575 (+53.4%), from €4,827 to €7,402
- Financial charges -€2,070
down €2,070 (-20.1%), from €10,316 to €8,247
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 | €710,595 | €711,476 | +€881 | +0.1% |
| Fixed assets | 21/28 | €532,562 | €473,515 | -€59,047 | -11.1% |
| Tangible fixed assets | 22/27 | €532,412 | €473,365 | -€59,047 | -11.1% |
| Land and buildings | 22 | €428,839 | €401,416 | -€27,423 | -6.4% |
| Plant, machinery and equipment | 23 | €21,972 | €12,498 | -€9,475 | -43.1% |
| Furniture and vehicles | 24 | €81,600 | €59,450 | -€22,149 | -27.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €178,034 | €237,961 | +€59,928 | +33.7% |
| Amounts receivable within one year | 40/41 | €33,370 | €57,145 | +€23,775 | +71.2% |
| Trade receivables | 40 | €587 | €146 | -€441 | -75.1% |
| Other amounts receivable | 41 | €32,783 | €56,999 | +€24,216 | +73.9% |
| Current investments | 50/53 | €113,050 | €133,050 | +€20,000 | +17.7% |
| Cash at bank and in hand | 54/58 | €28,884 | €44,925 | +€16,041 | +55.5% |
| Deferred charges and accrued income | 490/1 | €2,730 | €2,842 | +€111 | +4.1% |
| Total equity and liabilities | 10/49 | €710,595 | €711,476 | +€881 | +0.1% |
| Equity | 10/15 | €328,978 | €376,699 | +€47,720 | +14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €310,378 | €358,099 | +€47,720 | +15.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €308,518 | €356,239 | +€47,720 | +15.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €381,617 | €334,777 | -€46,840 | -12.3% |
| Amounts payable after more than one year | 17 | €319,812 | €281,705 | -€38,107 | -11.9% |
| Financial debts | 170/4 | €319,812 | €281,705 | -€38,107 | -11.9% |
| Amounts payable within one year | 42/48 | €61,805 | €53,072 | -€8,733 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €40,065 | €38,107 | -€1,958 | -4.9% |
| Trade debts | 44 | €2,010 | €2,519 | +€509 | +25.3% |
| Suppliers | 440/4 | €2,010 | €2,519 | +€509 | +25.3% |
| Taxes, remuneration and social security | 45 | €19,730 | €12,446 | -€7,284 | -36.9% |
| Taxes | 450/3 | €17,664 | €10,518 | -€7,146 | -40.5% |
| Remuneration and social security | 454/9 | €2,066 | €1,928 | -€139 | -6.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €9,260 | €10,158 | +€898 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,039 | €59,047 | +€8 | 0.0% |
| Other operating charges | 640/8 | €4,827 | €7,402 | +€2,575 | +53.4% |
| Gross operating margin | 9900 | €171,914 | €154,354 | -€17,559 | -10.2% |
| Operating profit (loss) | 9901 | €98,788 | €77,747 | -€21,041 | -21.3% |
| Financial income | 75/76B | €0 | €35 | +€35 | |
| Recurring financial income | 75 | €0 | €35 | +€35 | |
| Financial charges | 65/66B | €10,316 | €8,247 | -€2,070 | -20.1% |
| Recurring financial charges | 65 | €10,316 | €8,247 | -€2,070 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €88,471 | €69,536 | -€18,936 | -21.4% |
| Income taxes | 67/77 | €25,287 | €21,815 | -€3,472 | -13.7% |
| Profit (loss) for the period | 9904 | €63,184 | €47,720 | -€15,463 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,184 | €47,720 | -€15,463 | -24.5% |
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 16 October 2026 via checked.be.