SOFIE FLORA: what changed
SOFIE FLORA
Largest movements
- Cash +€15,339
up €15,339 (+1,039%), from €1,476 to €16,815
mainly Net result for the year (+€27,605) and Other debts (+€19,995)
- Receivables within one year +€13,407
up €13,407 (+52.5%), from €25,556 to €38,964
of which Other amounts receivable: +€8,251
- Tangible fixed assets -€5,990
down €5,990 (-23.3%), from €25,667 to €19,677
- Deferred charges and accrued income -€948
down €948 (-89.2%), from €1,063 to €115
- Other debts +€19,995
up €19,995 (+26,659%), from €75 to €20,070
- Profit (loss) carried forward +€7,652
no longer reported in 2025 (was -€7,652)
- Short-term financial debts -€6,500
down €6,500 (-29.5%), from €22,000 to €15,500
- Tax, wage and social debts +€1,518
up €1,518 (+9.0%), from €16,813 to €18,330
of which Taxes: +€2,497
- Trade debts -€857
down €857 (-10.4%), from €8,268 to €7,410
- Gross operating margin +€4,496
up €4,496 (+5.4%), from €82,584 to €87,081
- Taxes +€4,451
up €4,451 (+70.5%), from €6,310 to €10,760
- Depreciation +€1,707
up €1,707 (+39.8%), from €4,283 to €5,990
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,763 | €75,570 | +€21,808 | +40.6% |
| Fixed assets | 21/28 | €25,667 | €19,677 | -€5,990 | -23.3% |
| Tangible fixed assets | 22/27 | €25,667 | €19,677 | -€5,990 | -23.3% |
| Furniture and vehicles | 24 | €25,667 | €19,677 | -€5,990 | -23.3% |
| Current assets | 29/58 | €28,096 | €55,894 | +€27,798 | +98.9% |
| Amounts receivable within one year | 40/41 | €25,556 | €38,964 | +€13,407 | +52.5% |
| Trade receivables | 40 | €967 | €6,124 | +€5,157 | +533% |
| Other amounts receivable | 41 | €24,589 | €32,840 | +€8,251 | +33.6% |
| Cash at bank and in hand | 54/58 | €1,476 | €16,815 | +€15,339 | +1,039% |
| Deferred charges and accrued income | 490/1 | €1,063 | €115 | -€948 | -89.2% |
| Total equity and liabilities | 10/49 | €53,763 | €75,570 | +€21,808 | +40.6% |
| Equity | 10/15 | €6,608 | €14,260 | +€7,652 | +116% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,652 | - | +€7,652 | |
| Amounts payable | 17/49 | €47,155 | €61,310 | +€14,155 | +30.0% |
| Amounts payable within one year | 42/48 | €47,155 | €61,310 | +€14,155 | +30.0% |
| Financial debts | 43 | €22,000 | €15,500 | -€6,500 | -29.5% |
| Credit institutions | 430/8 | €22,000 | €15,500 | -€6,500 | -29.5% |
| Trade debts | 44 | €8,268 | €7,410 | -€857 | -10.4% |
| Suppliers | 440/4 | €8,268 | €7,410 | -€857 | -10.4% |
| Taxes, remuneration and social security | 45 | €16,813 | €18,330 | +€1,518 | +9.0% |
| Taxes | 450/3 | €9,277 | €11,773 | +€2,497 | +26.9% |
| Remuneration and social security | 454/9 | €7,536 | €6,557 | -€979 | -13.0% |
| Other amounts payable | 47/48 | €75 | €20,070 | +€19,995 | +26,659% |
| Remuneration, social security and pensions | 62 | €40,833 | €41,127 | +€294 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,283 | €5,990 | +€1,707 | +39.8% |
| Other operating charges | 640/8 | €2,002 | €1,389 | -€614 | -30.6% |
| Non-recurring operating charges | 66A | €14,507 | - | -€14,507 | |
| Gross operating margin | 9900 | €82,584 | €87,081 | +€4,496 | +5.4% |
| Operating profit (loss) | 9901 | €20,959 | €38,575 | +€17,616 | +84.1% |
| Financial income | 75/76B | €25 | €48 | +€24 | +95.4% |
| Recurring financial income | 75 | €25 | €48 | +€24 | +95.4% |
| Financial charges | 65/66B | €702 | €258 | -€444 | -63.2% |
| Recurring financial charges | 65 | €702 | €258 | -€444 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | €20,281 | €38,365 | +€18,084 | +89.2% |
| Income taxes | 67/77 | €6,310 | €10,760 | +€4,451 | +70.5% |
| Profit (loss) for the period | 9904 | €13,972 | €27,605 | +€13,633 | +97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,972 | €27,605 | +€13,633 | +97.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.