Sofie Vinck Consulting: 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 Vinck Consulting
Largest movements
- Receivables within one year +€32,002
up €32,002 (+181%), from €17,697 to €49,699
of which Other amounts receivable: +€27,753
- Cash +€6,520
up €6,520 (+48.6%), from €13,407 to €19,927
mainly Net result for the year (+€27,592) and Tax, wage and social debts (+€12,401)
- Tangible fixed assets +€1,947
up €1,947 (+28.7%), from €6,779 to €8,726
of which Plant, machinery and equipment: +€2,901
- Deferred charges and accrued income -€1,171
no longer reported in 2025 (was €1,171)
- Reserves +€27,592
up €27,592 (+129%), from €21,447 to €49,039
- Tax, wage and social debts +€12,401
up €12,401 (+94.7%), from €13,096 to €25,497
- Gross operating margin +€9,396
up €9,396 (+30.6%), from €30,694 to €40,090
- Taxes +€2,284
up €2,284 (+36.8%), from €6,213 to €8,497
- Depreciation +€1,709
up €1,709 (+336%), from €509 to €2,218
- Financial income +€1,006
up €1,006 (+491%), from €205 to €1,211
- Financial charges +€482
up €482 (+43.1%), from €1,120 to €1,602
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 | €39,054 | €78,352 | +€39,298 | +101% |
| Fixed assets | 21/28 | €6,779 | €8,726 | +€1,947 | +28.7% |
| Tangible fixed assets | 22/27 | €6,779 | €8,726 | +€1,947 | +28.7% |
| Plant, machinery and equipment | 23 | €2,818 | €5,719 | +€2,901 | +103% |
| Furniture and vehicles | 24 | €3,961 | €3,007 | -€954 | -24.1% |
| Current assets | 29/58 | €32,275 | €69,626 | +€37,351 | +116% |
| Amounts receivable within one year | 40/41 | €17,697 | €49,699 | +€32,002 | +181% |
| Trade receivables | 40 | €11,459 | €15,707 | +€4,249 | +37.1% |
| Other amounts receivable | 41 | €6,239 | €33,992 | +€27,753 | +445% |
| Cash at bank and in hand | 54/58 | €13,407 | €19,927 | +€6,520 | +48.6% |
| Deferred charges and accrued income | 490/1 | €1,171 | - | -€1,171 | |
| Total equity and liabilities | 10/49 | €39,054 | €78,352 | +€39,298 | +101% |
| Equity | 10/15 | €23,447 | €51,039 | +€27,592 | +118% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €21,447 | €49,039 | +€27,592 | +129% |
| Distributable reserves | 133 | €21,447 | €49,039 | +€27,592 | +129% |
| Amounts payable | 17/49 | €15,607 | €27,313 | +€11,706 | +75.0% |
| Amounts payable within one year | 42/48 | €15,607 | €27,313 | +€11,706 | +75.0% |
| Trade debts | 44 | €2,511 | €1,817 | -€695 | -27.7% |
| Suppliers | 440/4 | €2,511 | €1,817 | -€695 | -27.7% |
| Taxes, remuneration and social security | 45 | €13,096 | €25,497 | +€12,401 | +94.7% |
| Taxes | 450/3 | €13,096 | €25,497 | +€12,401 | +94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €509 | €2,218 | +€1,709 | +336% |
| Other operating charges | 640/8 | €1,610 | €1,392 | -€218 | -13.6% |
| Gross operating margin | 9900 | €30,694 | €40,090 | +€9,396 | +30.6% |
| Operating profit (loss) | 9901 | €28,575 | €36,480 | +€7,905 | +27.7% |
| Financial income | 75/76B | €205 | €1,211 | +€1,006 | +491% |
| Recurring financial income | 75 | €205 | €1,211 | +€1,006 | +491% |
| Financial charges | 65/66B | €1,120 | €1,602 | +€482 | +43.1% |
| Recurring financial charges | 65 | €1,120 | €1,602 | +€482 | +43.1% |
| Profit (loss) for the period before taxes | 9903 | €27,661 | €36,089 | +€8,429 | +30.5% |
| Income taxes | 67/77 | €6,213 | €8,497 | +€2,284 | +36.8% |
| Profit (loss) for the period | 9904 | €21,447 | €27,592 | +€6,145 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,447 | €27,592 | +€6,145 | +28.7% |
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 13 October 2026 via checked.be.