SOPHIE LEFEVRE CONSULTING: what changed
SOPHIE LEFEVRE CONSULTING
Largest movements
- Current investments +€160,372
up €160,372 (+133%), from €120,860 to €281,232
- Cash -€44,270
down €44,270 (-46.6%), from €95,014 to €50,745
mainly Current investments (-€160,372) and Trade debts (-€4,952)
- Tangible fixed assets -€3,678
no longer reported in 2025 (was €3,678)
- Profit (loss) carried forward +€96,528
up €96,528 (+8,767%), from €1,101 to €97,629
- Other debts +€17,678
up €17,678 (+54.1%), from €32,701 to €50,379
- Trade debts -€4,952
down €4,952 (-96.4%), from €5,138 to €186
- Gross operating margin +€7,282
up €7,282 (+5.7%), from €127,573 to €134,855
- Financial income +€3,764
up €3,764 (+306%), from €1,229 to €4,992
- Depreciation -€3,171
down €3,171 (-46.3%), from €6,849 to €3,678
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,392 | €333,308 | +€112,916 | +51.2% |
| Fixed assets | 21/28 | €3,678 | - | -€3,678 | |
| Tangible fixed assets | 22/27 | €3,678 | - | -€3,678 | |
| Furniture and vehicles | 24 | €3,678 | - | -€3,678 | |
| Current assets | 29/58 | €216,714 | €333,308 | +€116,594 | +53.8% |
| Current investments | 50/53 | €120,860 | €281,232 | +€160,372 | +133% |
| Cash at bank and in hand | 54/58 | €95,014 | €50,745 | -€44,270 | -46.6% |
| Deferred charges and accrued income | 490/1 | €840 | €1,332 | +€491 | +58.5% |
| Total equity and liabilities | 10/49 | €220,392 | €333,308 | +€112,916 | +51.2% |
| Equity | 10/15 | €135,101 | €231,629 | +€96,528 | +71.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €133,000 | €133,000 | = | 0.0% |
| Distributable reserves | 133 | €133,000 | €133,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,101 | €97,629 | +€96,528 | +8,767% |
| Amounts payable | 17/49 | €85,291 | €101,678 | +€16,387 | +19.2% |
| Amounts payable within one year | 42/48 | €83,443 | €97,043 | +€13,601 | +16.3% |
| Trade debts | 44 | €5,138 | €186 | -€4,952 | -96.4% |
| Suppliers | 440/4 | €5,138 | €186 | -€4,952 | -96.4% |
| Taxes, remuneration and social security | 45 | €45,604 | €46,478 | +€875 | +1.9% |
| Taxes | 450/3 | €45,604 | €46,478 | +€875 | +1.9% |
| Other amounts payable | 47/48 | €32,701 | €50,379 | +€17,678 | +54.1% |
| Accrued charges and deferred income | 492/3 | €1,849 | €4,635 | +€2,787 | +151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,849 | €3,678 | -€3,171 | -46.3% |
| Other operating charges | 640/8 | €672 | €1,326 | +€654 | +97.2% |
| Gross operating margin | 9900 | €127,573 | €134,855 | +€7,282 | +5.7% |
| Operating profit (loss) | 9901 | €120,052 | €129,851 | +€9,799 | +8.2% |
| Financial income | 75/76B | €1,229 | €4,992 | +€3,764 | +306% |
| Recurring financial income | 75 | €1,229 | €4,992 | +€3,764 | +306% |
| Financial charges | 65/66B | €1,977 | €2,911 | +€934 | +47.3% |
| Recurring financial charges | 65 | €1,977 | €2,911 | +€934 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | €119,303 | €131,932 | +€12,629 | +10.6% |
| Income taxes | 67/77 | €35,095 | €35,404 | +€309 | +0.9% |
| Profit (loss) for the period | 9904 | €84,208 | €96,528 | +€12,320 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €84,208 | €96,528 | +€12,320 | +14.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.