SOFIE VAN RUMST: 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 VAN RUMST
Largest movements
- Cash +€25,031
up €25,031 (+45.4%), from €55,102 to €80,133
mainly Net result for the year (+€21,678) and Depreciation (+€8,097)
- Tangible fixed assets -€8,097
down €8,097 (-20.2%), from €40,179 to €32,081
of which Land and buildings: -€6,516
- Receivables within one year -€3,212
down €3,212 (-15.8%), from €20,347 to €17,135
of which Other amounts receivable: -€2,973
- Reserves +€15,382
up €15,382 (+27.3%), from €56,279 to €71,661
- Debts after one year -€8,557
down €8,557 (-19.3%), from €44,307 to €35,751
- Trade debts +€4,174
up €4,174 (+545.6%), from €765 to €4,939
- Tax, wage and social debts +€3,094
up €3,094 (+68.1%), from €4,541 to €7,635
- Gross operating margin +€3,126
up €3,126 (+7.5%), from €41,415 to €44,540
- Taxes +€1,082
up €1,082 (+10.3%), from €10,507 to €11,588
- Financial charges -€868
down €868 (-32.3%), from €2,684 to €1,816
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 | €115,789 | €129,542 | +€13,753 | +11.9% |
| Fixed assets | 21/28 | €40,179 | €32,081 | -€8,097 | -20.2% |
| Tangible fixed assets | 22/27 | €40,179 | €32,081 | -€8,097 | -20.2% |
| Land and buildings | 22 | €37,042 | €30,526 | -€6,516 | -17.6% |
| Plant, machinery and equipment | 23 | €1,652 | €773 | -€879 | -53.2% |
| Furniture and vehicles | 24 | €1,485 | €783 | -€702 | -47.3% |
| Current assets | 29/58 | €75,610 | €97,461 | +€21,850 | +28.9% |
| Amounts receivable within one year | 40/41 | €20,347 | €17,135 | -€3,212 | -15.8% |
| Trade receivables | 40 | €13,857 | €13,619 | -€239 | -1.7% |
| Other amounts receivable | 41 | €6,489 | €3,516 | -€2,973 | -45.8% |
| Cash at bank and in hand | 54/58 | €55,102 | €80,133 | +€25,031 | +45.4% |
| Deferred charges and accrued income | 490/1 | €162 | €193 | +€32 | +19.6% |
| Total equity and liabilities | 10/49 | €115,789 | €129,542 | +€13,753 | +11.9% |
| Equity | 10/15 | €57,279 | €72,661 | +€15,382 | +26.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €56,279 | €71,661 | +€15,382 | +27.3% |
| Distributable reserves | 133 | €56,279 | €71,661 | +€15,382 | +27.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €58,510 | €56,881 | -€1,629 | -2.8% |
| Amounts payable after more than one year | 17 | €44,307 | €35,751 | -€8,557 | -19.3% |
| Financial debts | 170/4 | €44,307 | €35,751 | -€8,557 | -19.3% |
| Amounts payable within one year | 42/48 | €14,202 | €21,130 | +€6,928 | +48.8% |
| Current portion of amounts payable after more than one year | 42 | €8,260 | €8,557 | +€297 | +3.6% |
| Trade debts | 44 | €765 | €4,939 | +€4,174 | +545.6% |
| Suppliers | 440/4 | €765 | €4,939 | +€4,174 | +545.6% |
| Taxes, remuneration and social security | 45 | €4,541 | €7,635 | +€3,094 | +68.1% |
| Taxes | 450/3 | €4,541 | €7,635 | +€3,094 | +68.1% |
| Other amounts payable | 47/48 | €637 | €0 | -€637 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,119 | €8,097 | -€22 | -0.3% |
| Other operating charges | 640/8 | €1,520 | €1,552 | +€33 | +2.1% |
| Gross operating margin | 9900 | €41,415 | €44,540 | +€3,126 | +7.5% |
| Operating profit (loss) | 9901 | €31,775 | €34,891 | +€3,115 | +9.8% |
| Financial income | 75/76B | €12 | €192 | +€180 | +1496.1% |
| Recurring financial income | 75 | €12 | €192 | +€180 | +1496.1% |
| Financial charges | 65/66B | €2,684 | €1,816 | -€868 | -32.3% |
| Recurring financial charges | 65 | €2,684 | €1,816 | -€868 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €29,103 | €33,266 | +€4,163 | +14.3% |
| Income taxes | 67/77 | €10,507 | €11,588 | +€1,082 | +10.3% |
| Profit (loss) for the period | 9904 | €18,596 | €21,678 | +€3,081 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,596 | €21,678 | +€3,081 | +16.6% |
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 5 October 2026 via checked.be.