Sofie Moors: 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 Moors
Largest movements
- Receivables within one year +€111,951
up €111,951 (+48.5%), from €230,956 to €342,906
of which Other amounts receivable: +€111,951
- Cash -€46,427
down €46,427 (-42.8%), from €108,427 to €62,000
mainly Contributions, distributions and other (-€908,835) and Receivables within one year (-€111,951)
- Tangible fixed assets +€26,650
up €26,650 (+12.0%), from €221,649 to €248,299
of which Furniture and vehicles: +€50,543
- Deferred charges and accrued income -€12,146
down €12,146 (-45.0%), from €26,999 to €14,853
- Other debts +€480,631
up €480,631 (+88677.3%), from €542 to €481,173
- Reserves -€375,819
down €375,819 (-100.0%), from €375,819 to €0
- Debts after one year -€30,675
down €30,675 (-23.6%), from €130,148 to €99,474
- Gross operating margin +€213,170
up €213,170 (+40.2%), from €529,983 to €743,153
- Taxes +€49,557
up €49,557 (+40.6%), from €122,175 to €171,732
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 | €588,031 | €668,058 | +€80,027 | +13.6% |
| Fixed assets | 21/28 | €221,649 | €248,299 | +€26,650 | +12.0% |
| Tangible fixed assets | 22/27 | €221,649 | €248,299 | +€26,650 | +12.0% |
| Plant, machinery and equipment | 23 | - | €2,144 | +€2,144 | |
| Furniture and vehicles | 24 | - | €50,543 | +€50,543 | |
| Leasing and similar rights | 25 | €23,252 | €20,336 | -€2,915 | -12.5% |
| Other tangible fixed assets | 26 | €198,397 | €175,275 | -€23,122 | -11.7% |
| Current assets | 29/58 | €366,382 | €419,759 | +€53,377 | +14.6% |
| Amounts receivable within one year | 40/41 | €230,956 | €342,906 | +€111,951 | +48.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €230,956 | €342,906 | +€111,951 | +48.5% |
| Cash at bank and in hand | 54/58 | €108,427 | €62,000 | -€46,427 | -42.8% |
| Deferred charges and accrued income | 490/1 | €26,999 | €14,853 | -€12,146 | -45.0% |
| Total equity and liabilities | 10/49 | €588,031 | €668,058 | +€80,027 | +13.6% |
| Equity | 10/15 | €394,419 | €18,600 | -€375,819 | -95.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €375,819 | €0 | -€375,819 | -100.0% |
| Distributable reserves | 133 | €375,819 | €0 | -€375,819 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €193,612 | €649,458 | +€455,845 | +235.4% |
| Amounts payable after more than one year | 17 | €130,148 | €99,474 | -€30,675 | -23.6% |
| Financial debts | 170/4 | €130,148 | €99,474 | -€30,675 | -23.6% |
| Amounts payable within one year | 42/48 | €62,640 | €549,159 | +€486,520 | +776.7% |
| Current portion of amounts payable after more than one year | 42 | €29,863 | €30,675 | +€812 | +2.7% |
| Trade debts | 44 | €973 | €998 | +€25 | +2.6% |
| Suppliers | 440/4 | €973 | €998 | +€25 | +2.6% |
| Taxes, remuneration and social security | 45 | €31,262 | €36,314 | +€5,052 | +16.2% |
| Taxes | 450/3 | €31,262 | €36,314 | +€5,052 | +16.2% |
| Other amounts payable | 47/48 | €542 | €481,173 | +€480,631 | +88677.3% |
| Accrued charges and deferred income | 492/3 | €824 | €824 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,652 | €33,431 | +€5,779 | +20.9% |
| Other operating charges | 640/8 | €2,468 | €2,178 | -€290 | -11.7% |
| Gross operating margin | 9900 | €529,983 | €743,153 | +€213,170 | +40.2% |
| Operating profit (loss) | 9901 | €499,863 | €707,544 | +€207,681 | +41.5% |
| Financial income | 75/76B | €3,044 | €1,403 | -€1,642 | -53.9% |
| Recurring financial income | 75 | €3,044 | €1,403 | -€1,642 | -53.9% |
| Financial charges | 65/66B | €5,073 | €4,198 | -€875 | -17.2% |
| Recurring financial charges | 65 | €5,073 | €4,198 | -€875 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €497,834 | €704,748 | +€206,914 | +41.6% |
| Income taxes | 67/77 | €122,175 | €171,732 | +€49,557 | +40.6% |
| Profit (loss) for the period | 9904 | €375,659 | €533,016 | +€157,357 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €375,659 | €533,016 | +€157,357 | +41.9% |
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 30 September 2026 via checked.be.