SOFIE VAN BEECK: 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 VAN BEECK
Largest movements
- Tangible fixed assets -€3,154
down €3,154 (-3.3%), from €94,327 to €91,173
of which Land and buildings: -€4,173
- Cash -€1,178
down €1,178 (-14.0%), from €8,433 to €7,256
mainly Other debts (-€6,937) and Current portion of long-term debt (-€6,636)
- Reserves +€9,880
up €9,880 (+13.5%), from €73,272 to €83,152
- Other debts -€6,937
down €6,937 (-41.2%), from €16,845 to €9,908
- Current portion of long-term debt -€6,636
no longer reported in 2025 (was €6,636)
- Gross operating margin -€9,806
down €9,806 (-29.0%), from €33,826 to €24,020
- Taxes -€2,863
down €2,863 (-35.0%), from €8,173 to €5,311
- Financial charges -€1,228
down €1,228 (-27.0%), from €4,546 to €3,319
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 | €104,995 | €99,991 | -€5,004 | -4.8% |
| Fixed assets | 21/28 | €94,327 | €91,173 | -€3,154 | -3.3% |
| Tangible fixed assets | 22/27 | €94,327 | €91,173 | -€3,154 | -3.3% |
| Land and buildings | 22 | €94,327 | €90,154 | -€4,173 | -4.4% |
| Plant, machinery and equipment | 23 | - | €1,019 | +€1,019 | |
| Current assets | 29/58 | €10,668 | €8,818 | -€1,849 | -17.3% |
| Amounts receivable within one year | 40/41 | €2,234 | €1,189 | -€1,045 | -46.8% |
| Other amounts receivable | 41 | €2,234 | €1,189 | -€1,045 | -46.8% |
| Cash at bank and in hand | 54/58 | €8,433 | €7,256 | -€1,178 | -14.0% |
| Deferred charges and accrued income | 490/1 | - | €373 | +€373 | |
| Total equity and liabilities | 10/49 | €104,995 | €99,991 | -€5,004 | -4.8% |
| Equity | 10/15 | €79,650 | €89,532 | +€9,882 | +12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €73,272 | €83,152 | +€9,880 | +13.5% |
| Distributable reserves | 133 | €73,272 | €83,152 | +€9,880 | +13.5% |
| Profit (loss) carried forward | 14 | €178 | €180 | +€2 | +1.1% |
| Amounts payable | 17/49 | €25,345 | €10,459 | -€14,886 | -58.7% |
| Amounts payable within one year | 42/48 | €25,345 | €10,459 | -€14,886 | -58.7% |
| Current portion of amounts payable after more than one year | 42 | €6,636 | - | -€6,636 | |
| Trade debts | 44 | €836 | €378 | -€458 | -54.8% |
| Suppliers | 440/4 | €836 | €378 | -€458 | -54.8% |
| Taxes, remuneration and social security | 45 | €1,028 | €173 | -€855 | -83.1% |
| Taxes | 450/3 | €1,028 | €173 | -€855 | -83.1% |
| Other amounts payable | 47/48 | €16,845 | €9,908 | -€6,937 | -41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,189 | €4,375 | +€186 | +4.4% |
| Other operating charges | 640/8 | €1,100 | €1,134 | +€34 | +3.1% |
| Gross operating margin | 9900 | €33,826 | €24,020 | -€9,806 | -29.0% |
| Operating profit (loss) | 9901 | €28,537 | €18,511 | -€10,026 | -35.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,546 | €3,319 | -€1,228 | -27.0% |
| Recurring financial charges | 65 | €4,546 | €3,319 | -€1,228 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €23,990 | €15,193 | -€8,798 | -36.7% |
| Income taxes | 67/77 | €8,173 | €5,311 | -€2,863 | -35.0% |
| Profit (loss) for the period | 9904 | €15,817 | €9,882 | -€5,935 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,817 | €9,882 | -€5,935 | -37.5% |
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 19 October 2026 via checked.be.