SOFIE BRYS: 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 BRYS
Largest movements
- Receivables within one year +€29,000
up €29,000 (+1115.4%), from €2,600 to €31,600
of which Other amounts receivable: +€20,000
- Cash -€12,947
down €12,947 (-45.9%), from €28,187 to €15,240
mainly Receivables within one year (-€29,000) and Deferred charges and accrued income (-€6,102)
- Deferred charges and accrued income +€6,102
up €6,102 (+213.4%), from €2,860 to €8,962
- Tangible fixed assets -€4,510
down €4,510 (-69.0%), from €6,532 to €2,022
of which Furniture and vehicles: -€3,273
- Profit (loss) carried forward +€18,393
up €18,393 (+163.2%), from €11,272 to €29,665
- Tax, wage and social debts +€7,141
up €7,141 (+3570.6%), from €200 to €7,341
- Other debts -€3,857
down €3,857 (-45.5%), from €8,471 to €4,614
- Current portion of long-term debt -€3,598
no longer reported in 2025 (was €3,598)
- Gross operating margin +€22,971
up €22,971 (+272.3%), from €8,435 to €31,405
- Taxes +€6,821
up €6,821 (+1380.5%), from €494 to €7,316
- Depreciation -€4,832
down €4,832 (-51.7%), from €9,342 to €4,510
- Other operating charges +€316
up €316 (+43.2%), from €732 to €1,049
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 | €40,178 | €57,823 | +€17,645 | +43.9% |
| Fixed assets | 21/28 | €6,532 | €2,022 | -€4,510 | -69.0% |
| Tangible fixed assets | 22/27 | €6,532 | €2,022 | -€4,510 | -69.0% |
| Plant, machinery and equipment | 23 | €3,258 | €2,022 | -€1,237 | -38.0% |
| Furniture and vehicles | 24 | €3,273 | - | -€3,273 | |
| Current assets | 29/58 | €33,647 | €55,802 | +€22,155 | +65.8% |
| Amounts receivable within one year | 40/41 | €2,600 | €31,600 | +€29,000 | +1115.4% |
| Trade receivables | 40 | - | €9,000 | +€9,000 | |
| Other amounts receivable | 41 | €2,600 | €22,600 | +€20,000 | +769.2% |
| Cash at bank and in hand | 54/58 | €28,187 | €15,240 | -€12,947 | -45.9% |
| Deferred charges and accrued income | 490/1 | €2,860 | €8,962 | +€6,102 | +213.4% |
| Total equity and liabilities | 10/49 | €40,178 | €57,823 | +€17,645 | +43.9% |
| Equity | 10/15 | €22,972 | €41,365 | +€18,393 | +80.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €10,200 | €10,200 | = | 0.0% |
| Distributable reserves | 133 | €10,200 | €10,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,272 | €29,665 | +€18,393 | +163.2% |
| Amounts payable | 17/49 | €17,206 | €16,459 | -€748 | -4.3% |
| Amounts payable within one year | 42/48 | €17,206 | €16,459 | -€748 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €3,598 | - | -€3,598 | |
| Trade debts | 44 | €4,938 | €4,504 | -€434 | -8.8% |
| Suppliers | 440/4 | €4,938 | €4,504 | -€434 | -8.8% |
| Taxes, remuneration and social security | 45 | €200 | €7,341 | +€7,141 | +3570.6% |
| Taxes | 450/3 | €200 | €7,341 | +€7,141 | +3570.6% |
| Other amounts payable | 47/48 | €8,471 | €4,614 | -€3,857 | -45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,342 | €4,510 | -€4,832 | -51.7% |
| Other operating charges | 640/8 | €732 | €1,049 | +€316 | +43.2% |
| Gross operating margin | 9900 | €8,435 | €31,405 | +€22,971 | +272.3% |
| Operating profit (loss) | 9901 | -€1,640 | €25,847 | +€27,486 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €311 | €138 | -€172 | -55.5% |
| Recurring financial charges | 65 | €311 | €138 | -€172 | -55.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,951 | €25,708 | +€27,659 | |
| Income taxes | 67/77 | €494 | €7,316 | +€6,821 | +1380.5% |
| Profit (loss) for the period | 9904 | -€2,445 | €18,393 | +€20,837 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,445 | €18,393 | +€20,837 |
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 28 September 2026 via checked.be.