SOFIE'S OFFICE: 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'S OFFICE
Largest movements
- Cash +€14,031
up €14,031 (+74.9%), from €18,741 to €32,772
mainly Net result for the year (+€17,819) and Depreciation (+€7,797)
- Reserves +€17,819
up €17,819 (+49.1%), from €36,306 to €54,125
- Debts after one year -€2,452
down €2,452 (-44.9%), from €5,459 to €3,007
- Current portion of long-term debt -€2,369
down €2,369 (-49.1%), from €4,821 to €2,452
- Trade debts +€2,016
up €2,016 (+296.6%), from €680 to €2,696
- Gross operating margin +€5,102
up €5,102 (+20.1%), from €25,398 to €30,500
- Taxes +€898
up €898 (+24.5%), from €3,658 to €4,556
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 | €52,618 | €67,019 | +€14,400 | +27.4% |
| Fixed assets | 21/28 | €22,004 | €21,931 | -€73 | -0.3% |
| Tangible fixed assets | 22/27 | €22,004 | €21,931 | -€73 | -0.3% |
| Land and buildings | 22 | €10,461 | €15,843 | +€5,382 | +51.5% |
| Furniture and vehicles | 24 | €1,745 | €1,189 | -€556 | -31.9% |
| Leasing and similar rights | 25 | €9,798 | €4,899 | -€4,899 | -50.0% |
| Current assets | 29/58 | €30,614 | €45,088 | +€14,473 | +47.3% |
| Amounts receivable within one year | 40/41 | €11,873 | €12,316 | +€442 | +3.7% |
| Trade receivables | 40 | €7,475 | €9,065 | +€1,590 | +21.3% |
| Other amounts receivable | 41 | €4,398 | €3,251 | -€1,147 | -26.1% |
| Cash at bank and in hand | 54/58 | €18,741 | €32,772 | +€14,031 | +74.9% |
| Total equity and liabilities | 10/49 | €52,618 | €67,019 | +€14,400 | +27.4% |
| Equity | 10/15 | €38,306 | €56,125 | +€17,819 | +46.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €36,306 | €54,125 | +€17,819 | +49.1% |
| Distributable reserves | 133 | €36,306 | €54,125 | +€17,819 | +49.1% |
| Amounts payable | 17/49 | €14,312 | €10,894 | -€3,419 | -23.9% |
| Amounts payable after more than one year | 17 | €5,459 | €3,007 | -€2,452 | -44.9% |
| Financial debts | 170/4 | €5,459 | €3,007 | -€2,452 | -44.9% |
| Amounts payable within one year | 42/48 | €8,853 | €7,886 | -€967 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €4,821 | €2,452 | -€2,369 | -49.1% |
| Trade debts | 44 | €680 | €2,696 | +€2,016 | +296.6% |
| Suppliers | 440/4 | €680 | €2,696 | +€2,016 | +296.6% |
| Taxes, remuneration and social security | 45 | €3,172 | €2,738 | -€434 | -13.7% |
| Taxes | 450/3 | €3,172 | €2,738 | -€434 | -13.7% |
| Other amounts payable | 47/48 | €180 | - | -€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,550 | €7,797 | +€247 | +3.3% |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | €25,398 | €30,500 | +€5,102 | +20.1% |
| Operating profit (loss) | 9901 | €17,732 | €22,577 | +€4,845 | +27.3% |
| Financial charges | 65/66B | €343 | €202 | -€141 | -41.1% |
| Recurring financial charges | 65 | €343 | €202 | -€141 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €17,389 | €22,375 | +€4,986 | +28.7% |
| Income taxes | 67/77 | €3,658 | €4,556 | +€898 | +24.5% |
| Profit (loss) for the period | 9904 | €13,731 | €17,819 | +€4,088 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,731 | €17,819 | +€4,088 | +29.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.