SOFIE CONSULTING & ACCOUNTANCY: 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 CONSULTING & ACCOUNTANCY
Largest movements
- Cash +€20,510
up €20,510 (+26.0%), from €78,791 to €99,301
mainly Other debts (+€37,888) and Net result for the year (+€19,983)
- Receivables within one year +€3,550
up €3,550 (+40.4%), from €8,788 to €12,338
of which Trade receivables: +€3,356
- Deferred charges and accrued income +€2,192
up €2,192 (+329%), from €666 to €2,857
- Other debts +€37,888
up €37,888 (+263%), from €14,390 to €52,278
- Profit (loss) carried forward -€21,417
down €21,417 (-88.1%), from €24,297 to €2,880
- Tax, wage and social debts +€5,305
up €5,305 (+74.1%), from €7,155 to €12,461
of which Taxes: +€3,580
- Trade debts +€4,322
up €4,322 (+1,063%), from €407 to €4,729
- Gross operating margin -€6,657
down €6,657 (-19.1%), from €34,808 to €28,151
- Taxes -€3,254
down €3,254 (-32.1%), from €10,129 to €6,875
- Financial income -€490
down €490 (-68.2%), from €718 to €228
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 | €88,749 | €114,849 | +€26,099 | +29.4% |
| Fixed assets | 21/28 | €455 | €302 | -€152 | -33.5% |
| Tangible fixed assets | 22/27 | €455 | €302 | -€152 | -33.5% |
| Plant, machinery and equipment | 23 | €455 | €302 | -€152 | -33.5% |
| Current assets | 29/58 | €88,295 | €114,546 | +€26,251 | +29.7% |
| Amounts receivable after more than one year | 29 | €50 | €50 | = | 0.0% |
| Other amounts receivable | 291 | €50 | €50 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,788 | €12,338 | +€3,550 | +40.4% |
| Trade receivables | 40 | €5,832 | €9,188 | +€3,356 | +57.5% |
| Other amounts receivable | 41 | €2,956 | €3,150 | +€194 | +6.6% |
| Cash at bank and in hand | 54/58 | €78,791 | €99,301 | +€20,510 | +26.0% |
| Deferred charges and accrued income | 490/1 | €666 | €2,857 | +€2,192 | +329% |
| Total equity and liabilities | 10/49 | €88,749 | €114,849 | +€26,099 | +29.4% |
| Equity | 10/15 | €66,797 | €45,380 | -€21,417 | -32.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,297 | €2,880 | -€21,417 | -88.1% |
| Amounts payable | 17/49 | €21,952 | €69,468 | +€47,516 | +216% |
| Amounts payable within one year | 42/48 | €21,952 | €69,468 | +€47,516 | +216% |
| Trade debts | 44 | €407 | €4,729 | +€4,322 | +1,063% |
| Suppliers | 440/4 | €407 | €4,729 | +€4,322 | +1,063% |
| Taxes, remuneration and social security | 45 | €7,155 | €12,461 | +€5,305 | +74.1% |
| Taxes | 450/3 | €7,155 | €10,735 | +€3,580 | +50.0% |
| Remuneration and social security | 454/9 | - | €1,726 | +€1,726 | |
| Other amounts payable | 47/48 | €14,390 | €52,278 | +€37,888 | +263% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152 | €152 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €151 | +€151 | |
| Other operating charges | 640/8 | €688 | €838 | +€150 | +21.8% |
| Non-recurring operating charges | 66A | €515 | - | -€515 | |
| Gross operating margin | 9900 | €34,808 | €28,151 | -€6,657 | -19.1% |
| Operating profit (loss) | 9901 | €33,452 | €27,010 | -€6,443 | -19.3% |
| Financial income | 75/76B | €718 | €228 | -€490 | -68.2% |
| Recurring financial income | 75 | €718 | €228 | -€490 | -68.2% |
| Financial charges | 65/66B | €342 | €380 | +€38 | +11.2% |
| Recurring financial charges | 65 | €342 | €380 | +€38 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €33,829 | €26,858 | -€6,971 | -20.6% |
| Income taxes | 67/77 | €10,129 | €6,875 | -€3,254 | -32.1% |
| Profit (loss) for the period | 9904 | €23,700 | €19,983 | -€3,717 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,700 | €19,983 | -€3,717 | -15.7% |
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 28 October 2026 via checked.be.