Sofie Storme: 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 Storme
Largest movements
- Cash +€97,028
up €97,028 (+258.6%), from €37,520 to €134,548
mainly Current investments (+€55,000) and Net result for the year (+€45,612)
- Current investments -€55,000
no longer reported in 2025 (was €55,000)
- Tangible fixed assets -€5,748
down €5,748 (-7.1%), from €81,077 to €75,329
of which Land and buildings: -€4,500
- Receivables within one year +€3,838
up €3,838 (+28.2%), from €13,629 to €17,467
of which Trade receivables: +€4,624
- Reserves +€30,000
up €30,000 (+47.6%), from €63,000 to €93,000
of which Distributable reserves: +€30,000
- Other debts +€9,273
up €9,273 (+87.3%), from €10,626 to €19,900
- Debts after one year -€5,416
down €5,416 (-7.8%), from €69,339 to €63,923
- Tax, wage and social debts +€3,658
up €3,658 (+73.9%), from €4,950 to €8,608
of which Taxes: +€3,658
- Gross operating margin +€33,769
up €33,769 (+97.3%), from €34,696 to €68,464
- Taxes +€5,677
up €5,677 (+85.4%), from €6,647 to €12,324
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 | €188,992 | €228,885 | +€39,893 | +21.1% |
| Fixed assets | 21/28 | €81,327 | €75,579 | -€5,748 | -7.1% |
| Tangible fixed assets | 22/27 | €81,077 | €75,329 | -€5,748 | -7.1% |
| Land and buildings | 22 | €76,500 | €72,000 | -€4,500 | -5.9% |
| Furniture and vehicles | 24 | €4,577 | €3,329 | -€1,248 | -27.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €107,665 | €153,305 | +€45,640 | +42.4% |
| Amounts receivable within one year | 40/41 | €13,629 | €17,467 | +€3,838 | +28.2% |
| Trade receivables | 40 | €12,843 | €17,467 | +€4,624 | +36.0% |
| Other amounts receivable | 41 | €786 | - | -€786 | |
| Current investments | 50/53 | €55,000 | - | -€55,000 | |
| Cash at bank and in hand | 54/58 | €37,520 | €134,548 | +€97,028 | +258.6% |
| Deferred charges and accrued income | 490/1 | €1,516 | €1,291 | -€225 | -14.8% |
| Total equity and liabilities | 10/49 | €188,992 | €228,885 | +€39,893 | +21.1% |
| Equity | 10/15 | €97,733 | €128,345 | +€30,612 | +31.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €63,000 | €93,000 | +€30,000 | +47.6% |
| Non-distributable reserves | 130/1 | €1,250 | €1,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,250 | €1,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,750 | €31,750 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €60,000 | +€30,000 | +100.0% |
| Profit (loss) carried forward | 14 | €22,233 | €22,845 | +€612 | +2.8% |
| Amounts payable | 17/49 | €91,259 | €100,539 | +€9,281 | +10.2% |
| Amounts payable after more than one year | 17 | €69,339 | €63,923 | -€5,416 | -7.8% |
| Financial debts | 170/4 | €69,339 | €63,923 | -€5,416 | -7.8% |
| Amounts payable within one year | 42/48 | €21,920 | €36,616 | +€14,697 | +67.0% |
| Current portion of amounts payable after more than one year | 42 | €5,309 | €7,516 | +€2,207 | +41.6% |
| Trade debts | 44 | €1,035 | €593 | -€442 | -42.7% |
| Suppliers | 440/4 | €1,035 | €593 | -€442 | -42.7% |
| Taxes, remuneration and social security | 45 | €4,950 | €8,608 | +€3,658 | +73.9% |
| Taxes | 450/3 | €2,500 | €6,158 | +€3,658 | +146.3% |
| Remuneration and social security | 454/9 | €2,450 | €2,450 | = | 0.0% |
| Other amounts payable | 47/48 | €10,626 | €19,900 | +€9,273 | +87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,748 | €5,748 | = | 0.0% |
| Other operating charges | 640/8 | €1,238 | €1,269 | +€31 | +2.5% |
| Non-recurring operating charges | 66A | - | €2,100 | +€2,100 | |
| Gross operating margin | 9900 | €34,696 | €68,464 | +€33,769 | +97.3% |
| Operating profit (loss) | 9901 | €27,710 | €59,347 | +€31,637 | +114.2% |
| Financial income | 75/76B | €38 | €305 | +€268 | +710.5% |
| Recurring financial income | 75 | €38 | €305 | +€268 | +710.5% |
| Financial charges | 65/66B | €1,949 | €1,716 | -€233 | -11.9% |
| Recurring financial charges | 65 | €1,949 | €1,716 | -€233 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €25,799 | €57,936 | +€32,138 | +124.6% |
| Income taxes | 67/77 | €6,647 | €12,324 | +€5,677 | +85.4% |
| Profit (loss) for the period | 9904 | €19,152 | €45,612 | +€26,461 | +138.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,152 | €45,612 | +€26,461 | +138.2% |
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.