Sofie Rosier: 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 Rosier
Largest movements
- Deferred charges and accrued income -€30,557
down €30,557 (-80.9%), from €37,754 to €7,197
- Cash +€25,250
up €25,250 (+25.6%), from €98,683 to €123,934
mainly Net result for the year (+€127,421) and Deferred charges and accrued income (+€30,557)
- Tangible fixed assets -€5,313
down €5,313 (-69.1%), from €7,684 to €2,371
- Profit (loss) carried forward -€12,579
down €12,579 (-8.8%), from €142,842 to €130,263
- Trade debts +€2,983
up €2,983 (+118.5%), from €2,516 to €5,499
- Gross operating margin -€18,271
down €18,271 (-9.6%), from €189,732 to €171,462
- Taxes -€4,679
down €4,679 (-11.2%), from €41,700 to €37,021
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 | €157,422 | €146,802 | -€10,620 | -6.7% |
| Fixed assets | 21/28 | €7,684 | €2,371 | -€5,313 | -69.1% |
| Tangible fixed assets | 22/27 | €7,684 | €2,371 | -€5,313 | -69.1% |
| Furniture and vehicles | 24 | €7,684 | €2,371 | -€5,313 | -69.1% |
| Current assets | 29/58 | €149,738 | €144,431 | -€5,307 | -3.5% |
| Amounts receivable within one year | 40/41 | €13,300 | €13,300 | = | 0.0% |
| Other amounts receivable | 41 | €13,300 | €13,300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €98,683 | €123,934 | +€25,250 | +25.6% |
| Deferred charges and accrued income | 490/1 | €37,754 | €7,197 | -€30,557 | -80.9% |
| Total equity and liabilities | 10/49 | €157,422 | €146,802 | -€10,620 | -6.7% |
| Equity | 10/15 | €148,842 | €136,263 | -€12,579 | -8.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,842 | €130,263 | -€12,579 | -8.8% |
| Amounts payable | 17/49 | €8,580 | €10,539 | +€1,959 | +22.8% |
| Amounts payable within one year | 42/48 | €7,476 | €10,539 | +€3,063 | +41.0% |
| Trade debts | 44 | €2,516 | €5,499 | +€2,983 | +118.5% |
| Suppliers | 440/4 | €2,516 | €5,499 | +€2,983 | +118.5% |
| Taxes, remuneration and social security | 45 | €1,296 | €2,021 | +€725 | +55.9% |
| Taxes | 450/3 | €1,296 | €2,021 | +€725 | +55.9% |
| Other amounts payable | 47/48 | €3,663 | €3,019 | -€644 | -17.6% |
| Accrued charges and deferred income | 492/3 | €1,104 | - | -€1,104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,455 | €5,313 | -€142 | -2.6% |
| Other operating charges | 640/8 | €992 | €1,581 | +€588 | +59.3% |
| Gross operating margin | 9900 | €189,732 | €171,462 | -€18,271 | -9.6% |
| Operating profit (loss) | 9901 | €183,285 | €164,568 | -€18,717 | -10.2% |
| Financial charges | 65/66B | €129 | €126 | -€3 | -2.6% |
| Recurring financial charges | 65 | €129 | €126 | -€3 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €183,156 | €164,442 | -€18,714 | -10.2% |
| Income taxes | 67/77 | €41,700 | €37,021 | -€4,679 | -11.2% |
| Profit (loss) for the period | 9904 | €141,456 | €127,421 | -€14,035 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €141,456 | €127,421 | -€14,035 | -9.9% |
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 7 October 2026 via checked.be.