SOFIE CLAES CONSULTING: 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 CLAES CONSULTING
Largest movements
- Cash +€22,622
up €22,622 (+23.2%), from €97,533 to €120,155
mainly Other debts (+€27,075) and Net result for the year (+€25,452)
- Tangible fixed assets -€20,952
down €20,952 (-15.3%), from €136,908 to €115,956
of which Land and buildings: -€19,539
- Debts after one year -€35,097
down €35,097 (-31.8%), from €110,336 to €75,239
of which Financial debts: -€37,497
- Other debts +€27,075
up €27,075 (+90.5%), from €29,925 to €57,000
- Current portion of long-term debt +€23,922
up €23,922 (+214.1%), from €11,175 to €35,097
- Reserves -€14,548
down €14,548 (-6.8%), from €213,305 to €198,757
of which Distributable reserves: -€14,548
- Financial charges +€11,475
up €11,475 (+190.7%), from €6,018 to €17,494
- Gross operating margin -€5,872
down €5,872 (-6.2%), from €94,620 to €88,748
- Depreciation -€1,860
down €1,860 (-8.2%), from €22,811 to €20,952
- Taxes -€1,740
down €1,740 (-10.6%), from €16,374 to €14,635
- Other operating charges +€1,238
up €1,238 (+85.5%), from €1,447 to €2,685
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 | €412,362 | €414,899 | +€2,537 | +0.6% |
| Fixed assets | 21/28 | €136,908 | €115,956 | -€20,952 | -15.3% |
| Tangible fixed assets | 22/27 | €136,908 | €115,956 | -€20,952 | -15.3% |
| Land and buildings | 22 | €134,060 | €114,522 | -€19,539 | -14.6% |
| Furniture and vehicles | 24 | €2,847 | €1,435 | -€1,413 | -49.6% |
| Current assets | 29/58 | €275,454 | €298,943 | +€23,488 | +8.5% |
| Amounts receivable within one year | 40/41 | €177,921 | €176,504 | -€1,417 | -0.8% |
| Trade receivables | 40 | €9,113 | - | -€9,113 | |
| Other amounts receivable | 41 | €168,808 | €176,504 | +€7,695 | +4.6% |
| Cash at bank and in hand | 54/58 | €97,533 | €120,155 | +€22,622 | +23.2% |
| Deferred charges and accrued income | 490/1 | - | €2,283 | +€2,283 | |
| Total equity and liabilities | 10/49 | €412,362 | €414,899 | +€2,537 | +0.6% |
| Equity | 10/15 | €225,705 | €211,157 | -€14,548 | -6.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €213,305 | €198,757 | -€14,548 | -6.8% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €210,305 | €195,757 | -€14,548 | -6.9% |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €176,657 | €193,742 | +€17,085 | +9.7% |
| Amounts payable after more than one year | 17 | €110,336 | €75,239 | -€35,097 | -31.8% |
| Financial debts | 170/4 | €110,336 | €72,839 | -€37,497 | -34.0% |
| Other amounts payable | 178/9 | - | €2,400 | +€2,400 | |
| Amounts payable within one year | 42/48 | €66,321 | €118,503 | +€52,182 | +78.7% |
| Current portion of amounts payable after more than one year | 42 | €11,175 | €35,097 | +€23,922 | +214.1% |
| Trade debts | 44 | €459 | €4,058 | +€3,599 | +783.3% |
| Suppliers | 440/4 | €459 | €4,058 | +€3,599 | +783.3% |
| Taxes, remuneration and social security | 45 | €24,761 | €22,347 | -€2,414 | -9.7% |
| Taxes | 450/3 | €24,761 | €7,921 | -€16,841 | -68.0% |
| Remuneration and social security | 454/9 | - | €14,427 | +€14,427 | |
| Other amounts payable | 47/48 | €29,925 | €57,000 | +€27,075 | +90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,811 | €20,952 | -€1,860 | -8.2% |
| Other operating charges | 640/8 | €1,447 | €2,685 | +€1,238 | +85.5% |
| Non-recurring operating charges | 66A | - | €7,531 | +€7,531 | |
| Gross operating margin | 9900 | €94,620 | €88,748 | -€5,872 | -6.2% |
| Operating profit (loss) | 9901 | €70,361 | €57,580 | -€12,781 | -18.2% |
| Financial income | 75/76B | €69 | - | -€69 | |
| Recurring financial income | 75 | €69 | - | -€69 | |
| Financial charges | 65/66B | €6,018 | €17,494 | +€11,475 | +190.7% |
| Recurring financial charges | 65 | €6,018 | €17,494 | +€11,475 | +190.7% |
| Profit (loss) for the period before taxes | 9903 | €64,412 | €40,087 | -€24,325 | -37.8% |
| Income taxes | 67/77 | €16,374 | €14,635 | -€1,740 | -10.6% |
| Profit (loss) for the period | 9904 | €48,037 | €25,452 | -€22,586 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,037 | €25,452 | -€22,586 | -47.0% |
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 9 October 2026 via checked.be.