SOFIE VOS: 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 VOS
Largest movements
- Cash -€12,373
down €12,373 (-30.9%), from €40,059 to €27,686
mainly Debts after one year (-€10,163) and Current investments (-€10,000)
- Tangible fixed assets -€10,431
down €10,431 (-23.0%), from €45,350 to €34,920
- Current investments +€10,000
new in 2025: €10,000
- Deferred charges and accrued income +€2,361
up €2,361 (+39.0%), from €6,046 to €8,406
- Receivables within one year +€1,968
new in 2025: €1,968
- Debts after one year -€10,163
down €10,163 (-27.5%), from €36,901 to €26,737
- Reserves +€10,132
up €10,132 (+47.0%), from €21,541 to €31,673
- Tax, wage and social debts -€6,924
down €6,924 (-60.3%), from €11,474 to €4,550
- Other debts -€2,139
down €2,139 (-42.8%), from €5,002 to €2,863
- Gross operating margin -€17,958
down €17,958 (-36.9%), from €48,653 to €30,695
- Taxes -€5,516
down €5,516 (-54.5%), from €10,114 to €4,599
- Depreciation +€3,628
up €3,628 (+53.3%), from €6,803 to €10,431
- Financial charges +€720
up €720 (+49.9%), from €1,442 to €2,161
- Other operating charges +€606
up €606 (+482.4%), from €126 to €732
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 | €91,455 | €82,980 | -€8,474 | -9.3% |
| Fixed assets | 21/28 | €45,350 | €34,920 | -€10,431 | -23.0% |
| Tangible fixed assets | 22/27 | €45,350 | €34,920 | -€10,431 | -23.0% |
| Furniture and vehicles | 24 | €45,350 | €34,920 | -€10,431 | -23.0% |
| Current assets | 29/58 | €46,105 | €48,061 | +€1,956 | +4.2% |
| Amounts receivable within one year | 40/41 | - | €1,968 | +€1,968 | |
| Other amounts receivable | 41 | - | €1,968 | +€1,968 | |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €40,059 | €27,686 | -€12,373 | -30.9% |
| Deferred charges and accrued income | 490/1 | €6,046 | €8,406 | +€2,361 | +39.0% |
| Total equity and liabilities | 10/49 | €91,455 | €82,980 | -€8,474 | -9.3% |
| Equity | 10/15 | €26,541 | €36,673 | +€10,132 | +38.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,541 | €31,673 | +€10,132 | +47.0% |
| Distributable reserves | 133 | €21,541 | €31,673 | +€10,132 | +47.0% |
| Amounts payable | 17/49 | €64,913 | €46,307 | -€18,606 | -28.7% |
| Amounts payable after more than one year | 17 | €36,901 | €26,737 | -€10,163 | -27.5% |
| Financial debts | 170/4 | €36,901 | €26,737 | -€10,163 | -27.5% |
| Amounts payable within one year | 42/48 | €28,012 | €19,570 | -€8,443 | -30.1% |
| Current portion of amounts payable after more than one year | 42 | €9,673 | €10,163 | +€490 | +5.1% |
| Trade debts | 44 | €1,862 | €1,993 | +€131 | +7.0% |
| Suppliers | 440/4 | €1,862 | €1,993 | +€131 | +7.0% |
| Taxes, remuneration and social security | 45 | €11,474 | €4,550 | -€6,924 | -60.3% |
| Taxes | 450/3 | €11,474 | €4,550 | -€6,924 | -60.3% |
| Other amounts payable | 47/48 | €5,002 | €2,863 | -€2,139 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,803 | €10,431 | +€3,628 | +53.3% |
| Other operating charges | 640/8 | €126 | €732 | +€606 | +482.4% |
| Non-recurring operating charges | 66A | €2,486 | - | -€2,486 | |
| Gross operating margin | 9900 | €48,653 | €30,695 | -€17,958 | -36.9% |
| Operating profit (loss) | 9901 | €39,240 | €19,532 | -€19,707 | -50.2% |
| Financial income | 75/76B | €0 | €223 | +€223 | +2228400.0% |
| Recurring financial income | 75 | €0 | €223 | +€223 | +2228400.0% |
| Financial charges | 65/66B | €1,442 | €2,161 | +€720 | +49.9% |
| Recurring financial charges | 65 | €1,442 | €2,161 | +€720 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | €37,798 | €17,594 | -€20,204 | -53.5% |
| Income taxes | 67/77 | €10,114 | €4,599 | -€5,516 | -54.5% |
| Profit (loss) for the period | 9904 | €27,683 | €12,995 | -€14,689 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,683 | €12,995 | -€14,689 | -53.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.