SOFIE ARYS: 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.
SOFIE ARYS
Largest movements
- Receivables within one year -€12,829
down €12,829 (-42.0%), from €30,543 to €17,714
of which Other amounts receivable: -€8,852
- Cash +€5,792
up €5,792 (+44.5%), from €13,023 to €18,816
mainly Net result for the year (+€17,797) and Receivables within one year (+€12,829)
- Tangible fixed assets +€2,724
up €2,724, from €0 to €2,724
- Deferred charges and accrued income +€1,618
up €1,618 (+423.1%), from €382 to €2,001
- Current investments +€1,503
new in 2025: €1,503
- Tax, wage and social debts -€5,367
down €5,367 (-39.0%), from €13,762 to €8,395
of which Taxes: -€5,367
- Trade debts +€3,038
up €3,038 (+121.9%), from €2,492 to €5,530
- Reserves +€1,130
up €1,130 (+6.3%), from €18,025 to €19,155
- Gross operating margin +€22,319
up €22,319 (+584.3%), from €3,820 to €26,138
- Taxes +€4,192
up €4,192 (+224.5%), from €1,868 to €6,060
- Other operating charges -€1,023
down €1,023 (-60.4%), from €1,695 to €672
- Financial income -€840
down €840 (-90.1%), from €932 to €92
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 | €43,949 | €42,758 | -€1,191 | -2.7% |
| Fixed assets | 21/28 | €0 | €2,724 | +€2,724 | |
| Tangible fixed assets | 22/27 | €0 | €2,724 | +€2,724 | |
| Furniture and vehicles | 24 | €0 | €2,724 | +€2,724 | |
| Current assets | 29/58 | €43,949 | €40,034 | -€3,915 | -8.9% |
| Amounts receivable within one year | 40/41 | €30,543 | €17,714 | -€12,829 | -42.0% |
| Trade receivables | 40 | €7,146 | €3,169 | -€3,977 | -55.7% |
| Other amounts receivable | 41 | €23,397 | €14,545 | -€8,852 | -37.8% |
| Current investments | 50/53 | - | €1,503 | +€1,503 | |
| Cash at bank and in hand | 54/58 | €13,023 | €18,816 | +€5,792 | +44.5% |
| Deferred charges and accrued income | 490/1 | €382 | €2,001 | +€1,618 | +423.1% |
| Total equity and liabilities | 10/49 | €43,949 | €42,758 | -€1,191 | -2.7% |
| Equity | 10/15 | €21,025 | €22,155 | +€1,130 | +5.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,025 | €19,155 | +€1,130 | +6.3% |
| Distributable reserves | 133 | €18,025 | €19,155 | +€1,130 | +6.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,924 | €20,603 | -€2,320 | -10.1% |
| Amounts payable after more than one year | 17 | €3,913 | €4,191 | +€278 | +7.1% |
| Financial debts | 170/4 | €3,913 | €4,191 | +€278 | +7.1% |
| Amounts payable within one year | 42/48 | €18,623 | €16,412 | -€2,211 | -11.9% |
| Financial debts | 43 | €2,369 | €2,487 | +€117 | +5.0% |
| Credit institutions | 430/8 | €2,369 | €2,487 | +€117 | +5.0% |
| Trade debts | 44 | €2,492 | €5,530 | +€3,038 | +121.9% |
| Suppliers | 440/4 | €2,492 | €5,530 | +€3,038 | +121.9% |
| Taxes, remuneration and social security | 45 | €13,762 | €8,395 | -€5,367 | -39.0% |
| Taxes | 450/3 | €12,062 | €6,695 | -€5,367 | -44.5% |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Remuneration, social security and pensions | 62 | €12 | €0 | -€12 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115 | €105 | -€10 | -8.6% |
| Other operating charges | 640/8 | €1,695 | €672 | -€1,023 | -60.4% |
| Gross operating margin | 9900 | €3,820 | €26,138 | +€22,319 | +584.3% |
| Operating profit (loss) | 9901 | €1,998 | €25,361 | +€23,364 | +1169.6% |
| Financial income | 75/76B | €932 | €92 | -€840 | -90.1% |
| Recurring financial income | 75 | €932 | €92 | -€840 | -90.1% |
| Financial charges | 65/66B | €1,757 | €1,597 | -€161 | -9.1% |
| Recurring financial charges | 65 | €1,757 | €1,597 | -€161 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €1,173 | €23,857 | +€22,684 | +1934.4% |
| Income taxes | 67/77 | €1,868 | €6,060 | +€4,192 | +224.5% |
| Profit (loss) for the period | 9904 | -€695 | €17,797 | +€18,492 | |
| Profit (loss) for the period to be appropriated | 9905 | -€695 | €17,797 | +€18,492 |
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.