SOFIE PUTTEMAN 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 PUTTEMAN ARCHITECT
Largest movements
- Cash -€45,038
down €45,038 (-27.9%), from €161,349 to €116,311
mainly Contributions, distributions and other (-€33,000) and Receivables within one year (-€30,272)
- Receivables within one year +€30,272
up €30,272 (+23.1%), from €130,912 to €161,184
of which Other amounts receivable: +€58,112
- Reserves -€16,961
down €16,961 (-6.7%), from €251,771 to €234,810
- Other debts +€16,196
up €16,196 (+96.4%), from €16,804 to €33,000
- Trade debts -€7,689
down €7,689 (-94.3%), from €8,158 to €469
- Tax, wage and social debts -€6,314
down €6,314 (-84.4%), from €7,480 to €1,165
- Financial income +€5,269
up €5,269 (+330.6%), from €1,594 to €6,863
- Taxes +€4,759
up €4,759 (+647.0%), from €736 to €5,495
- Write-downs +€2,412
up €2,412, from -€2,412 to €0
- Depreciation -€650
down €650 (-32.7%), from €1,985 to €1,335
- Gross operating margin +€636
up €636 (+3.8%), from €16,526 to €17,163
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 | €304,008 | €288,045 | -€15,964 | -5.3% |
| Fixed assets | 21/28 | €11,748 | €10,412 | -€1,335 | -11.4% |
| Tangible fixed assets | 22/27 | €11,748 | €10,412 | -€1,335 | -11.4% |
| Other tangible fixed assets | 26 | €11,748 | €10,412 | -€1,335 | -11.4% |
| Current assets | 29/58 | €292,261 | €277,632 | -€14,628 | -5.0% |
| Amounts receivable within one year | 40/41 | €130,912 | €161,184 | +€30,272 | +23.1% |
| Trade receivables | 40 | €28,509 | €669 | -€27,840 | -97.7% |
| Other amounts receivable | 41 | €102,403 | €160,515 | +€58,112 | +56.7% |
| Cash at bank and in hand | 54/58 | €161,349 | €116,311 | -€45,038 | -27.9% |
| Deferred charges and accrued income | 490/1 | €0 | €137 | +€137 | |
| Total equity and liabilities | 10/49 | €304,008 | €288,045 | -€15,964 | -5.3% |
| Equity | 10/15 | €270,371 | €253,410 | -€16,961 | -6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €251,771 | €234,810 | -€16,961 | -6.7% |
| Distributable reserves | 133 | €251,771 | €234,810 | -€16,961 | -6.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,637 | €34,634 | +€997 | +3.0% |
| Amounts payable within one year | 42/48 | €32,441 | €34,634 | +€2,193 | +6.8% |
| Trade debts | 44 | €8,158 | €469 | -€7,689 | -94.3% |
| Suppliers | 440/4 | €8,158 | €469 | -€7,689 | -94.3% |
| Taxes, remuneration and social security | 45 | €7,480 | €1,165 | -€6,314 | -84.4% |
| Taxes | 450/3 | €7,480 | €1,165 | -€6,314 | -84.4% |
| Other amounts payable | 47/48 | €16,804 | €33,000 | +€16,196 | +96.4% |
| Accrued charges and deferred income | 492/3 | €1,196 | €0 | -€1,196 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,985 | €1,335 | -€650 | -32.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,412 | €0 | +€2,412 | |
| Other operating charges | 640/8 | €561 | €128 | -€433 | -77.2% |
| Non-recurring operating charges | 66A | €0 | €568 | +€568 | |
| Gross operating margin | 9900 | €16,526 | €17,163 | +€636 | +3.8% |
| Operating profit (loss) | 9901 | €16,392 | €15,132 | -€1,260 | -7.7% |
| Financial income | 75/76B | €1,594 | €6,863 | +€5,269 | +330.6% |
| Recurring financial income | 75 | €1,594 | €6,863 | +€5,269 | +330.6% |
| Financial charges | 65/66B | €550 | €461 | -€89 | -16.2% |
| Recurring financial charges | 65 | €550 | €461 | -€89 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €17,436 | €21,534 | +€4,098 | +23.5% |
| Income taxes | 67/77 | €736 | €5,495 | +€4,759 | +647.0% |
| Profit (loss) for the period | 9904 | €16,700 | €16,039 | -€661 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,700 | €16,039 | -€661 | -4.0% |
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 6 October 2026 via checked.be.