SOFIE BEYEN ARCHITECTEN: 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 BEYEN ARCHITECTEN
Largest movements
- Receivables within one year +€33,645
up €33,645 (+77.9%), from €43,168 to €76,813
of which Trade receivables: +€21,373
- Cash +€25,333
up €25,333 (+72.0%), from €35,198 to €60,531
mainly Other debts (+€109,218) and Net result for the year (+€62,463)
- Current investments +€12,000
up €12,000 (+2.3%), from €528,000 to €540,000
- Tangible fixed assets -€7,990
down €7,990 (-44.3%), from €18,026 to €10,036
of which Furniture and vehicles: -€7,608
- Other debts +€109,218
new in 2025: €109,218
- Reserves -€52,503
down €52,503 (-8.5%), from €614,086 to €561,583
of which Distributable reserves: -€52,503
- Tax, wage and social debts +€7,595
up €7,595 (+244%), from €3,110 to €10,705
of which Taxes: +€7,595
- Gross operating margin +€18,726
up €18,726 (+24.6%), from €76,178 to €94,904
- Financial income -€4,440
down €4,440 (-56.4%), from €7,873 to €3,432
- Taxes +€4,133
up €4,133 (+20.8%), from €19,830 to €23,963
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 | €650,360 | €706,479 | +€56,119 | +8.6% |
| Fixed assets | 21/28 | €18,026 | €10,036 | -€7,990 | -44.3% |
| Tangible fixed assets | 22/27 | €18,026 | €10,036 | -€7,990 | -44.3% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €5,242 | €4,860 | -€382 | -7.3% |
| Furniture and vehicles | 24 | €12,784 | €5,176 | -€7,608 | -59.5% |
| Current assets | 29/58 | €632,335 | €696,443 | +€64,109 | +10.1% |
| Amounts receivable after more than one year | 29 | €25,000 | €18,384 | -€6,616 | -26.5% |
| Other amounts receivable | 291 | €25,000 | €18,384 | -€6,616 | -26.5% |
| Amounts receivable within one year | 40/41 | €43,168 | €76,813 | +€33,645 | +77.9% |
| Trade receivables | 40 | €12,457 | €33,830 | +€21,373 | +172% |
| Other amounts receivable | 41 | €30,711 | €42,982 | +€12,271 | +40.0% |
| Current investments | 50/53 | €528,000 | €540,000 | +€12,000 | +2.3% |
| Cash at bank and in hand | 54/58 | €35,198 | €60,531 | +€25,333 | +72.0% |
| Deferred charges and accrued income | 490/1 | €969 | €716 | -€253 | -26.1% |
| Total equity and liabilities | 10/49 | €650,360 | €706,479 | +€56,119 | +8.6% |
| Equity | 10/15 | €632,686 | €580,183 | -€52,503 | -8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €614,086 | €561,583 | -€52,503 | -8.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €614,086 | €561,583 | -€52,503 | -8.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,674 | €126,296 | +€108,622 | +615% |
| Amounts payable after more than one year | 17 | €1,740 | €0 | -€1,740 | -100% |
| Financial debts | 170/4 | €1,740 | €0 | -€1,740 | -100% |
| Amounts payable within one year | 42/48 | €15,934 | €126,296 | +€110,362 | +693% |
| Current portion of amounts payable after more than one year | 42 | €5,168 | €1,740 | -€3,428 | -66.3% |
| Financial debts | 43 | €2,989 | €3,108 | +€120 | +4.0% |
| Credit institutions | 430/8 | €2,989 | €3,108 | +€120 | +4.0% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €4,668 | €1,525 | -€3,142 | -67.3% |
| Suppliers | 440/4 | €4,668 | €1,525 | -€3,142 | -67.3% |
| Taxes, remuneration and social security | 45 | €3,110 | €10,705 | +€7,595 | +244% |
| Taxes | 450/3 | €3,110 | €10,705 | +€7,595 | +244% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €109,218 | +€109,218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,029 | €10,366 | -€664 | -6.0% |
| Other operating charges | 640/8 | €853 | €773 | -€80 | -9.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €76,178 | €94,904 | +€18,726 | +24.6% |
| Operating profit (loss) | 9901 | €64,295 | €83,765 | +€19,469 | +30.3% |
| Financial income | 75/76B | €7,873 | €3,432 | -€4,440 | -56.4% |
| Recurring financial income | 75 | €7,873 | €3,432 | -€4,440 | -56.4% |
| Financial charges | 65/66B | €1,457 | €772 | -€686 | -47.0% |
| Recurring financial charges | 65 | €1,457 | €772 | -€686 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €70,711 | €86,426 | +€15,715 | +22.2% |
| Income taxes | 67/77 | €19,830 | €23,963 | +€4,133 | +20.8% |
| Profit (loss) for the period | 9904 | €50,881 | €62,463 | +€11,582 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,881 | €62,463 | +€11,582 | +22.8% |
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 14 October 2026 via checked.be.