SOFIE NAESSENS ARCHITECT: 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 NAESSENS ARCHITECT
Largest movements
- Receivables within one year +€100,418
up €100,418 (+248.3%), from €40,444 to €140,862
of which Trade receivables: +€100,535
- Intangible fixed assets +€90,000
new in 2025: €90,000
- Cash +€36,599
up €36,599 (+3659.9%), from €1,000 to €37,599
mainly Trade debts (+€96,028) and Other debts (+€79,589)
- Tangible fixed assets +€2,767
new in 2025: €2,767
of which Plant, machinery and equipment: +€1,600
- Trade debts +€96,028
up €96,028 (+850.1%), from €11,296 to €107,324
- Other debts +€79,589
up €79,589 (+1227.1%), from €6,486 to €86,075
- Reserves +€28,654
up €28,654 (+173.8%), from €16,491 to €45,145
- Tax, wage and social debts +€25,470
up €25,470 (+412.7%), from €6,171 to €31,641
- Gross operating margin +€28,967
up €28,967 (+124.6%), from €23,249 to €52,216
- Depreciation +€10,983
new in 2025: €10,983
- Taxes +€5,301
up €5,301 (+85.9%), from €6,171 to €11,472
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 | €41,444 | €271,228 | +€229,784 | +554.4% |
| Fixed assets | 21/28 | - | €92,767 | +€92,767 | |
| Intangible fixed assets | 21 | - | €90,000 | +€90,000 | |
| Tangible fixed assets | 22/27 | - | €2,767 | +€2,767 | |
| Plant, machinery and equipment | 23 | - | €1,600 | +€1,600 | |
| Furniture and vehicles | 24 | - | €1,167 | +€1,167 | |
| Current assets | 29/58 | €41,444 | €178,461 | +€137,017 | +330.6% |
| Amounts receivable within one year | 40/41 | €40,444 | €140,862 | +€100,418 | +248.3% |
| Trade receivables | 40 | €40,075 | €140,610 | +€100,535 | +250.9% |
| Other amounts receivable | 41 | €369 | €252 | -€117 | -31.8% |
| Cash at bank and in hand | 54/58 | €1,000 | €37,599 | +€36,599 | +3659.9% |
| Total equity and liabilities | 10/49 | €41,444 | €271,228 | +€229,784 | +554.4% |
| Equity | 10/15 | €17,491 | €46,145 | +€28,654 | +163.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,491 | €45,145 | +€28,654 | +173.8% |
| Distributable reserves | 133 | €16,491 | €45,145 | +€28,654 | +173.8% |
| Amounts payable | 17/49 | €23,953 | €225,083 | +€201,130 | +839.7% |
| Amounts payable within one year | 42/48 | €23,953 | €225,040 | +€201,087 | +839.5% |
| Trade debts | 44 | €11,296 | €107,324 | +€96,028 | +850.1% |
| Suppliers | 440/4 | €11,296 | €107,324 | +€96,028 | +850.1% |
| Taxes, remuneration and social security | 45 | €6,171 | €31,641 | +€25,470 | +412.7% |
| Taxes | 450/3 | €6,171 | €31,641 | +€25,470 | +412.7% |
| Other amounts payable | 47/48 | €6,486 | €86,075 | +€79,589 | +1227.1% |
| Accrued charges and deferred income | 492/3 | - | €43 | +€43 | |
| Remuneration, social security and pensions | 62 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,983 | +€10,983 | |
| Other operating charges | 640/8 | €387 | €792 | +€404 | +104.3% |
| Gross operating margin | 9900 | €23,249 | €52,216 | +€28,967 | +124.6% |
| Operating profit (loss) | 9901 | €22,662 | €40,441 | +€17,779 | +78.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €316 | +€316 | |
| Recurring financial charges | 65 | - | €316 | +€316 | |
| Profit (loss) for the period before taxes | 9903 | €22,662 | €40,126 | +€17,464 | +77.1% |
| Income taxes | 67/77 | €6,171 | €11,472 | +€5,301 | +85.9% |
| Profit (loss) for the period | 9904 | €16,491 | €28,654 | +€12,163 | +73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,491 | €28,654 | +€12,163 | +73.8% |
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 4 October 2026 via checked.be.