Sofie Callens: 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 Callens
Largest movements
- Cash +€18,238
up €18,238 (+503.6%), from €3,621 to €21,859
mainly Depreciation (+€7,981) and Net result for the year (+€6,276)
- Tangible fixed assets -€6,651
down €6,651 (-18.9%), from €35,165 to €28,514
of which Furniture and vehicles: -€4,599
- Intangible fixed assets -€1,304
down €1,304 (-39.6%), from €3,292 to €1,989
- Profit (loss) carried forward +€6,276
up €6,276, from -€5,789 to €487
- Accrued charges and deferred income +€5,460
new in 2025: €5,460
- Tax, wage and social debts +€4,580
up €4,580 (+97.2%), from €4,712 to €9,292
of which Taxes: +€4,580
- Debts after one year -€3,994
down €3,994 (-10.2%), from €39,046 to €35,052
- Trade debts -€3,178
down €3,178 (-68.9%), from €4,611 to €1,433
- Gross operating margin +€12,405
up €12,405 (+161.7%), from €7,672 to €20,077
- Taxes +€3,157
up €3,157 (+333.8%), from €946 to €4,102
- Other operating charges -€903
down €903 (-53.0%), from €1,705 to €801
- Depreciation +€618
up €618 (+8.4%), from €7,363 to €7,981
- Financial charges -€255
down €255 (-21.7%), from €1,171 to €916
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 | €50,706 | €60,890 | +€10,184 | +20.1% |
| Fixed assets | 21/28 | €38,513 | €30,558 | -€7,955 | -20.7% |
| Intangible fixed assets | 21 | €3,292 | €1,989 | -€1,304 | -39.6% |
| Tangible fixed assets | 22/27 | €35,165 | €28,514 | -€6,651 | -18.9% |
| Land and buildings | 22 | €16,570 | €14,616 | -€1,953 | -11.8% |
| Plant, machinery and equipment | 23 | €342 | €243 | -€99 | -28.9% |
| Furniture and vehicles | 24 | €18,254 | €13,655 | -€4,599 | -25.2% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €12,193 | €30,333 | +€18,139 | +148.8% |
| Amounts receivable within one year | 40/41 | €8,572 | €8,473 | -€98 | -1.1% |
| Trade receivables | 40 | €8,342 | €8,449 | +€107 | +1.3% |
| Other amounts receivable | 41 | €230 | €24 | -€206 | -89.4% |
| Cash at bank and in hand | 54/58 | €3,621 | €21,859 | +€18,238 | +503.6% |
| Total equity and liabilities | 10/49 | €50,706 | €60,890 | +€10,184 | +20.1% |
| Equity | 10/15 | -€1,789 | €4,487 | +€6,276 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,789 | €487 | +€6,276 | |
| Amounts payable | 17/49 | €52,495 | €56,403 | +€3,908 | +7.4% |
| Amounts payable after more than one year | 17 | €39,046 | €35,052 | -€3,994 | -10.2% |
| Financial debts | 170/4 | €39,046 | €35,052 | -€3,994 | -10.2% |
| Amounts payable within one year | 42/48 | €13,449 | €15,890 | +€2,442 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €3,395 | €3,494 | +€99 | +2.9% |
| Trade debts | 44 | €4,611 | €1,433 | -€3,178 | -68.9% |
| Suppliers | 440/4 | €4,611 | €1,433 | -€3,178 | -68.9% |
| Taxes, remuneration and social security | 45 | €4,712 | €9,292 | +€4,580 | +97.2% |
| Taxes | 450/3 | €3,592 | €8,172 | +€4,580 | +127.5% |
| Remuneration and social security | 454/9 | €1,120 | €1,120 | = | 0.0% |
| Other amounts payable | 47/48 | €732 | €1,672 | +€940 | +128.4% |
| Accrued charges and deferred income | 492/3 | - | €5,460 | +€5,460 | |
| Non-recurring operating income | 76A | - | €26 | +€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,363 | €7,981 | +€618 | +8.4% |
| Other operating charges | 640/8 | €1,705 | €801 | -€903 | -53.0% |
| Gross operating margin | 9900 | €7,672 | €20,077 | +€12,405 | +161.7% |
| Operating profit (loss) | 9901 | -€1,395 | €11,295 | +€12,690 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +91.7% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +91.7% |
| Financial charges | 65/66B | €1,171 | €916 | -€255 | -21.7% |
| Recurring financial charges | 65 | €1,171 | €916 | -€255 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,566 | €10,379 | +€12,945 | |
| Income taxes | 67/77 | €946 | €4,102 | +€3,157 | +333.8% |
| Profit (loss) for the period | 9904 | -€3,512 | €6,276 | +€9,788 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,512 | €6,276 | +€9,788 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.