Sofie Souvereyns: 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 Souvereyns
Largest movements
- Cash +€23,105
up €23,105 (+82.6%), from €27,984 to €51,089
mainly Net result for the year (+€52,214) and Other debts (+€40,714)
- Receivables within one year +€1,034
up €1,034 (+7.9%), from €13,141 to €14,175
of which Trade receivables: +€1,174
- Tangible fixed assets -€897
down €897 (-51.0%), from €1,759 to €862
- Other debts +€40,714
up €40,714 (+3,247%), from €1,254 to €41,968
- Reserves -€19,786
down €19,786 (-59.2%), from €33,424 to €13,638
- Tax, wage and social debts +€2,329
up €2,329 (+29.7%), from €7,847 to €10,176
- Gross operating margin +€23,857
up €23,857 (+53.2%), from €44,848 to €68,705
- Taxes +€4,467
up €4,467 (+48.9%), from €9,135 to €13,602
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.
Derived cash bridge
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 | €44,626 | €68,057 | +€23,431 | +52.5% |
| Fixed assets | 21/28 | €1,759 | €862 | -€897 | -51.0% |
| Tangible fixed assets | 22/27 | €1,759 | €862 | -€897 | -51.0% |
| Plant, machinery and equipment | 23 | €1,759 | €862 | -€897 | -51.0% |
| Current assets | 29/58 | €42,867 | €67,195 | +€24,328 | +56.8% |
| Amounts receivable within one year | 40/41 | €13,141 | €14,175 | +€1,034 | +7.9% |
| Trade receivables | 40 | €10,336 | €11,510 | +€1,174 | +11.4% |
| Other amounts receivable | 41 | €2,805 | €2,665 | -€140 | -5.0% |
| Cash at bank and in hand | 54/58 | €27,984 | €51,089 | +€23,105 | +82.6% |
| Deferred charges and accrued income | 490/1 | €1,742 | €1,930 | +€189 | +10.8% |
| Total equity and liabilities | 10/49 | €44,626 | €68,057 | +€23,431 | +52.5% |
| Equity | 10/15 | €34,924 | €15,138 | -€19,786 | -56.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €33,424 | €13,638 | -€19,786 | -59.2% |
| Distributable reserves | 133 | €33,424 | €13,638 | -€19,786 | -59.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,702 | €52,919 | +€43,217 | +445% |
| Amounts payable within one year | 42/48 | €9,702 | €52,919 | +€43,217 | +445% |
| Trade debts | 44 | €601 | €775 | +€173 | +28.9% |
| Suppliers | 440/4 | €601 | €775 | +€173 | +28.9% |
| Taxes, remuneration and social security | 45 | €7,847 | €10,176 | +€2,329 | +29.7% |
| Taxes | 450/3 | €7,847 | €10,176 | +€2,329 | +29.7% |
| Other amounts payable | 47/48 | €1,254 | €41,968 | +€40,714 | +3,247% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €897 | €897 | -€0 | 0.0% |
| Other operating charges | 640/8 | €667 | €661 | -€6 | -0.9% |
| Gross operating margin | 9900 | €44,848 | €68,705 | +€23,857 | +53.2% |
| Operating profit (loss) | 9901 | €43,283 | €67,147 | +€23,864 | +55.1% |
| Financial charges | 65/66B | €1,183 | €1,330 | +€147 | +12.4% |
| Recurring financial charges | 65 | €1,183 | €1,330 | +€147 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €42,100 | €65,816 | +€23,716 | +56.3% |
| Income taxes | 67/77 | €9,135 | €13,602 | +€4,467 | +48.9% |
| Profit (loss) for the period | 9904 | €32,965 | €52,214 | +€19,249 | +58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,965 | €52,214 | +€19,249 | +58.4% |
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 20 October 2026 via checked.be.