Sofie Op de Beeck: 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 Op de Beeck
Largest movements
- Tangible fixed assets +€44,830
up €44,830 (+5991.3%), from €748 to €45,578
of which Furniture and vehicles: +€32,023
- Cash -€14,961
down €14,961 (-60.1%), from €24,884 to €9,923
mainly Investment in fixed assets (net) (-€47,899) and Deferred charges and accrued income (-€1,172)
- Deferred charges and accrued income +€1,172
up €1,172 (+181.6%), from €645 to €1,817
- Debts after one year +€19,068
new in 2025: €19,068
- Trade debts +€4,832
up €4,832 (+4026.3%), from €120 to €4,952
- Current portion of long-term debt +€4,762
new in 2025: €4,762
- Other debts +€1,295
up €1,295 (+23.3%), from €5,554 to €6,849
- Gross operating margin -€20,547
down €20,547 (-76.9%), from €26,722 to €6,175
- Taxes -€4,716
down €4,716 (-80.6%), from €5,849 to €1,133
- Depreciation +€2,917
up €2,917 (+1921.9%), from €152 to €3,068
- Other operating charges +€366
up €366 (+61.6%), from €594 to €961
- Financial charges +€267
up €267 (+131.9%), from €203 to €470
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 | €35,354 | €65,854 | +€30,500 | +86.3% |
| Fixed assets | 21/28 | €748 | €45,578 | +€44,830 | +5991.3% |
| Tangible fixed assets | 22/27 | €748 | €45,578 | +€44,830 | +5991.3% |
| Plant, machinery and equipment | 23 | - | €5,152 | +€5,152 | |
| Furniture and vehicles | 24 | €748 | €32,771 | +€32,023 | +4279.7% |
| Other tangible fixed assets | 26 | - | €7,656 | +€7,656 | |
| Current assets | 29/58 | €34,606 | €20,275 | -€14,330 | -41.4% |
| Amounts receivable within one year | 40/41 | €9,076 | €8,536 | -€541 | -6.0% |
| Trade receivables | 40 | €8,963 | €5,555 | -€3,408 | -38.0% |
| Other amounts receivable | 41 | €113 | €2,980 | +€2,867 | +2532.7% |
| Cash at bank and in hand | 54/58 | €24,884 | €9,923 | -€14,961 | -60.1% |
| Deferred charges and accrued income | 490/1 | €645 | €1,817 | +€1,172 | +181.6% |
| Total equity and liabilities | 10/49 | €35,354 | €65,854 | +€30,500 | +86.3% |
| Equity | 10/15 | €29,680 | €30,224 | +€543 | +1.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €27,680 | €28,224 | +€543 | +2.0% |
| Distributable reserves | 133 | €27,680 | €28,224 | +€543 | +2.0% |
| Amounts payable | 17/49 | €5,674 | €35,630 | +€29,957 | +528.0% |
| Amounts payable after more than one year | 17 | - | €19,068 | +€19,068 | |
| Financial debts | 170/4 | - | €19,068 | +€19,068 | |
| Amounts payable within one year | 42/48 | €5,674 | €16,563 | +€10,889 | +191.9% |
| Current portion of amounts payable after more than one year | 42 | - | €4,762 | +€4,762 | |
| Trade debts | 44 | €120 | €4,952 | +€4,832 | +4026.3% |
| Suppliers | 440/4 | €120 | €4,952 | +€4,832 | +4026.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,554 | €6,849 | +€1,295 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152 | €3,068 | +€2,917 | +1921.9% |
| Other operating charges | 640/8 | €594 | €961 | +€366 | +61.6% |
| Gross operating margin | 9900 | €26,722 | €6,175 | -€20,547 | -76.9% |
| Operating profit (loss) | 9901 | €25,976 | €2,146 | -€23,830 | -91.7% |
| Financial charges | 65/66B | €203 | €470 | +€267 | +131.9% |
| Recurring financial charges | 65 | €203 | €470 | +€267 | +131.9% |
| Profit (loss) for the period before taxes | 9903 | €25,773 | €1,676 | -€24,097 | -93.5% |
| Income taxes | 67/77 | €5,849 | €1,133 | -€4,716 | -80.6% |
| Profit (loss) for the period | 9904 | €19,924 | €543 | -€19,381 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,924 | €543 | -€19,381 | -97.3% |
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 28 September 2026 via checked.be.