Sophie: 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.
Sophie
Largest movements
- Cash +€61,440
up €61,440 (+37.0%), from €165,976 to €227,416
mainly Other debts (+€74,251) and Net result for the year (+€69,298)
- Other debts +€74,251
up €74,251 (+49.2%), from €150,979 to €225,230
- Tax, wage and social debts -€15,711
down €15,711 (-56.6%), from €27,755 to €12,044
- Taxes +€4,388
up €4,388 (+19.8%), from €22,175 to €26,562
- Financial income -€2,720
down €2,720 (-81.3%), from €3,346 to €627
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 | €202,941 | €261,613 | +€58,672 | +28.9% |
| Fixed assets | 21/28 | €12,689 | €11,936 | -€753 | -5.9% |
| Tangible fixed assets | 22/27 | €12,689 | €11,936 | -€753 | -5.9% |
| Land and buildings | 22 | €6,300 | €6,300 | = | 0.0% |
| Furniture and vehicles | 24 | €6,389 | €5,636 | -€753 | -11.8% |
| Current assets | 29/58 | €190,252 | €249,678 | +€59,426 | +31.2% |
| Amounts receivable within one year | 40/41 | €15,551 | €15,125 | -€426 | -2.7% |
| Trade receivables | 40 | €15,509 | €15,125 | -€384 | -2.5% |
| Other amounts receivable | 41 | €42 | - | -€42 | |
| Cash at bank and in hand | 54/58 | €165,976 | €227,416 | +€61,440 | +37.0% |
| Deferred charges and accrued income | 490/1 | €8,725 | €7,137 | -€1,588 | -18.2% |
| Total equity and liabilities | 10/49 | €202,941 | €261,613 | +€58,672 | +28.9% |
| Equity | 10/15 | €23,625 | €22,923 | -€702 | -3.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €22,625 | €21,923 | -€702 | -3.1% |
| Distributable reserves | 133 | €22,625 | €21,923 | -€702 | -3.1% |
| Amounts payable | 17/49 | €179,316 | €238,691 | +€59,374 | +33.1% |
| Amounts payable within one year | 42/48 | €179,316 | €238,691 | +€59,374 | +33.1% |
| Trade debts | 44 | €583 | €1,417 | +€834 | +143% |
| Suppliers | 440/4 | €583 | €1,417 | +€834 | +143% |
| Taxes, remuneration and social security | 45 | €27,755 | €12,044 | -€15,711 | -56.6% |
| Taxes | 450/3 | €27,755 | €12,044 | -€15,711 | -56.6% |
| Other amounts payable | 47/48 | €150,979 | €225,230 | +€74,251 | +49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,320 | €2,151 | +€831 | +63.0% |
| Other operating charges | 640/8 | €1,349 | €1,302 | -€47 | -3.4% |
| Gross operating margin | 9900 | €99,495 | €99,654 | +€159 | +0.2% |
| Operating profit (loss) | 9901 | €96,827 | €96,201 | -€625 | -0.6% |
| Financial income | 75/76B | €3,346 | €627 | -€2,720 | -81.3% |
| Recurring financial income | 75 | €3,346 | €627 | -€2,720 | -81.3% |
| Financial charges | 65/66B | €1,106 | €968 | -€138 | -12.5% |
| Recurring financial charges | 65 | €1,106 | €968 | -€138 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €99,067 | €95,860 | -€3,207 | -3.2% |
| Income taxes | 67/77 | €22,175 | €26,562 | +€4,388 | +19.8% |
| Profit (loss) for the period | 9904 | €76,892 | €69,298 | -€7,595 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,892 | €69,298 | -€7,595 | -9.9% |
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 14 October 2026 via checked.be.