SOFIE DELRUE: 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 DELRUE
Largest movements
- Cash +€14,960
up €14,960 (+54.3%), from €27,543 to €42,503
mainly Net result for the year (+€11,724) and Tax, wage and social debts (+€3,278)
- Receivables within one year -€1,376
down €1,376 (-54.2%), from €2,538 to €1,162
- Tangible fixed assets +€1,076
up €1,076 (+81.7%), from €1,318 to €2,394
- Deferred charges and accrued income -€1,058
down €1,058 (-75.3%), from €1,406 to €348
- Intangible fixed assets -€839
down €839 (-50.0%), from €1,678 to €839
- Reserves +€10,124
up €10,124 (+254.2%), from €3,983 to €14,107
- Tax, wage and social debts +€3,278
up €3,278 (+42.6%), from €7,691 to €10,968
of which Taxes: +€1,788
- Trade debts -€1,100
down €1,100 (-82.1%), from €1,340 to €240
- Accrued charges and deferred income +€511
new in 2024: €511
- Gross operating margin +€12,094
up €12,094 (+167.2%), from €7,235 to €19,329
- Taxes +€3,741
up €3,741 (+267.4%), from €1,399 to €5,139
- Depreciation -€741
down €741 (-28.0%), from €2,645 to €1,905
- Other operating charges +€451
up €451 (+237.5%), from €190 to €641
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,939 | €47,474 | +€12,535 | +35.9% |
| Formation expenses | 20 | €456 | €228 | -€228 | -50.0% |
| Fixed assets | 21/28 | €2,996 | €3,233 | +€237 | +7.9% |
| Intangible fixed assets | 21 | €1,678 | €839 | -€839 | -50.0% |
| Tangible fixed assets | 22/27 | €1,318 | €2,394 | +€1,076 | +81.7% |
| Furniture and vehicles | 24 | €1,318 | €2,394 | +€1,076 | +81.7% |
| Current assets | 29/58 | €31,487 | €44,013 | +€12,526 | +39.8% |
| Amounts receivable within one year | 40/41 | €2,538 | €1,162 | -€1,376 | -54.2% |
| Trade receivables | 40 | €2,538 | €1,162 | -€1,376 | -54.2% |
| Cash at bank and in hand | 54/58 | €27,543 | €42,503 | +€14,960 | +54.3% |
| Deferred charges and accrued income | 490/1 | €1,406 | €348 | -€1,058 | -75.3% |
| Total equity and liabilities | 10/49 | €34,939 | €47,474 | +€12,535 | +35.9% |
| Equity | 10/15 | €23,983 | €34,107 | +€10,124 | +42.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,983 | €14,107 | +€10,124 | +254.2% |
| Distributable reserves | 133 | €3,983 | €14,107 | +€10,124 | +254.2% |
| Amounts payable | 17/49 | €10,956 | €13,367 | +€2,411 | +22.0% |
| Amounts payable within one year | 42/48 | €10,956 | €12,857 | +€1,900 | +17.3% |
| Trade debts | 44 | €1,340 | €240 | -€1,100 | -82.1% |
| Suppliers | 440/4 | €1,340 | €240 | -€1,100 | -82.1% |
| Taxes, remuneration and social security | 45 | €7,691 | €10,968 | +€3,278 | +42.6% |
| Taxes | 450/3 | €5,331 | €7,118 | +€1,788 | +33.5% |
| Remuneration and social security | 454/9 | €2,360 | €3,850 | +€1,490 | +63.1% |
| Other amounts payable | 47/48 | €1,926 | €1,649 | -€277 | -14.4% |
| Accrued charges and deferred income | 492/3 | - | €511 | +€511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,645 | €1,905 | -€741 | -28.0% |
| Other operating charges | 640/8 | €190 | €641 | +€451 | +237.5% |
| Gross operating margin | 9900 | €7,235 | €19,329 | +€12,094 | +167.2% |
| Operating profit (loss) | 9901 | €4,400 | €16,783 | +€12,383 | +281.5% |
| Financial income | 75/76B | €141 | €202 | +€61 | +43.4% |
| Recurring financial income | 75 | €141 | €202 | +€61 | +43.4% |
| Financial charges | 65/66B | €138 | €121 | -€17 | -12.4% |
| Recurring financial charges | 65 | €138 | €121 | -€17 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €4,402 | €16,863 | +€12,461 | +283.1% |
| Income taxes | 67/77 | €1,399 | €5,139 | +€3,741 | +267.4% |
| Profit (loss) for the period | 9904 | €3,003 | €11,724 | +€8,721 | +290.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,003 | €11,724 | +€8,721 | +290.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.