Sofie Ninite: 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 Ninite
Largest movements
- Receivables within one year +€21,562
up €21,562 (+79.5%), from €27,104 to €48,666
- Deferred charges and accrued income +€3,004
up €3,004 (+22.2%), from €13,552 to €16,555
- Cash +€1,449
up €1,449 (+10.8%), from €13,399 to €14,848
mainly Net result for the year (+€25,285) and Trade debts (+€729)
- Profit (loss) carried forward +€25,285
up €25,285 (+60.1%), from €42,076 to €67,360
- Gross operating margin -€6,747
down €6,747 (-16.1%), from €41,936 to €35,189
- Financial income +€1,088
up €1,088 (+118.2%), from €920 to €2,008
- Taxes -€658
down €658 (-7.3%), from €8,980 to €8,322
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 | €54,056 | €80,069 | +€26,014 | +48.1% |
| Current assets | 29/58 | €54,056 | €80,069 | +€26,014 | +48.1% |
| Amounts receivable within one year | 40/41 | €27,104 | €48,666 | +€21,562 | +79.5% |
| Other amounts receivable | 41 | €27,104 | €48,666 | +€21,562 | +79.5% |
| Cash at bank and in hand | 54/58 | €13,399 | €14,848 | +€1,449 | +10.8% |
| Deferred charges and accrued income | 490/1 | €13,552 | €16,555 | +€3,004 | +22.2% |
| Total equity and liabilities | 10/49 | €54,056 | €80,069 | +€26,014 | +48.1% |
| Equity | 10/15 | €45,076 | €70,360 | +€25,285 | +56.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,076 | €67,360 | +€25,285 | +60.1% |
| Amounts payable | 17/49 | €8,980 | €9,709 | +€729 | +8.1% |
| Amounts payable within one year | 42/48 | €8,980 | €9,709 | +€729 | +8.1% |
| Trade debts | 44 | - | €729 | +€729 | |
| Suppliers | 440/4 | - | €729 | +€729 | |
| Taxes, remuneration and social security | 45 | €8,980 | €8,980 | = | 0.0% |
| Taxes | 450/3 | €8,980 | €8,980 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €309 | +€309 | |
| Other operating charges | 640/8 | €754 | €854 | +€100 | +13.3% |
| Gross operating margin | 9900 | €41,936 | €35,189 | -€6,747 | -16.1% |
| Operating profit (loss) | 9901 | €41,181 | €34,025 | -€7,156 | -17.4% |
| Financial income | 75/76B | €920 | €2,008 | +€1,088 | +118.2% |
| Recurring financial income | 75 | €920 | €2,008 | +€1,088 | +118.2% |
| Financial charges | 65/66B | €2,232 | €2,426 | +€194 | +8.7% |
| Recurring financial charges | 65 | €2,232 | €2,426 | +€194 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €39,869 | €33,607 | -€6,262 | -15.7% |
| Income taxes | 67/77 | €8,980 | €8,322 | -€658 | -7.3% |
| Profit (loss) for the period | 9904 | €30,889 | €25,285 | -€5,605 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,889 | €25,285 | -€5,605 | -18.1% |
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 11 October 2026 via checked.be.