Sofie Charlier: 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 Charlier
Largest movements
- Cash -€55,988
down €55,988 (-39.2%), from €142,770 to €86,783
mainly Contributions, distributions and other (-€210,333) and Investment in fixed assets (net) (-€3,690)
- Reserves -€136,018
down €136,018 (-96.9%), from €140,333 to €4,315
- Other debts +€74,903
up €74,903 (+290433.9%), from €26 to €74,929
- Tax, wage and social debts +€6,839
up €6,839 (+52.6%), from €13,006 to €19,845
- Gross operating margin +€16,859
up €16,859 (+19.4%), from €87,111 to €103,970
- Taxes +€3,630
up €3,630 (+21.2%), from €17,131 to €20,761
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 | €161,221 | €105,330 | -€55,890 | -34.7% |
| Fixed assets | 21/28 | €17,847 | €16,426 | -€1,421 | -8.0% |
| Tangible fixed assets | 22/27 | €17,847 | €16,426 | -€1,421 | -8.0% |
| Furniture and vehicles | 24 | €6,124 | €6,187 | +€63 | +1.0% |
| Other tangible fixed assets | 26 | €11,723 | €10,239 | -€1,484 | -12.7% |
| Current assets | 29/58 | €143,374 | €88,904 | -€54,469 | -38.0% |
| Amounts receivable within one year | 40/41 | €0 | €31 | +€31 | |
| Trade receivables | 40 | €0 | €31 | +€31 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €142,770 | €86,783 | -€55,988 | -39.2% |
| Deferred charges and accrued income | 490/1 | €603 | €2,091 | +€1,488 | +246.6% |
| Total equity and liabilities | 10/49 | €161,221 | €105,330 | -€55,890 | -34.7% |
| Equity | 10/15 | €143,333 | €7,315 | -€136,018 | -94.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €140,333 | €4,315 | -€136,018 | -96.9% |
| Distributable reserves | 133 | €140,333 | €4,315 | -€136,018 | -96.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,888 | €98,016 | +€80,128 | +448.0% |
| Amounts payable within one year | 42/48 | €17,888 | €98,016 | +€80,128 | +448.0% |
| Financial debts | 43 | €169 | €0 | -€169 | -100.0% |
| Credit institutions | 430/8 | €169 | €0 | -€169 | -100.0% |
| Trade debts | 44 | €4,687 | €3,242 | -€1,444 | -30.8% |
| Suppliers | 440/4 | €4,687 | €3,242 | -€1,444 | -30.8% |
| Taxes, remuneration and social security | 45 | €13,006 | €19,845 | +€6,839 | +52.6% |
| Taxes | 450/3 | €13,006 | €19,845 | +€6,839 | +52.6% |
| Other amounts payable | 47/48 | €26 | €74,929 | +€74,903 | +290433.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,346 | €5,111 | +€766 | +17.6% |
| Other operating charges | 640/8 | €536 | €890 | +€355 | +66.2% |
| Gross operating margin | 9900 | €87,111 | €103,970 | +€16,859 | +19.4% |
| Operating profit (loss) | 9901 | €82,230 | €97,968 | +€15,739 | +19.1% |
| Financial income | 75/76B | €13 | €25 | +€12 | +91.5% |
| Recurring financial income | 75 | €13 | €25 | +€12 | +91.5% |
| Financial charges | 65/66B | €2,929 | €2,918 | -€12 | -0.4% |
| Recurring financial charges | 65 | €2,929 | €2,918 | -€12 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €79,313 | €95,076 | +€15,762 | +19.9% |
| Income taxes | 67/77 | €17,131 | €20,761 | +€3,630 | +21.2% |
| Profit (loss) for the period | 9904 | €62,182 | €74,315 | +€12,133 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €62,182 | €74,315 | +€12,133 | +19.5% |
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 6 October 2026 via checked.be.