SORTIMO: 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.
What changed
SORTIMO
NACE 95.313, Repair and fitting of specific motor vehicle parts
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€911,719
2024 · €833,541+€78,178
Equity
€3.2m
2024 · €3.2m+€11,719
Cash
€1.1m
2024 · €565,047+€570,827
Balance sheet total
€5.1m
2024 · €4.4m+€753,353
Largest movements
Assets
- Cash +€570,827
up €570,827 (+101.0%), from €565,047 to €1.1m
mainly Net result for the year (+€911,719) and Trade debts (+€589,536)
- Receivables within one year +€165,484
up €165,484 (+6.7%), from €2.5m to €2.6m
of which Trade receivables: +€141,671
Equity and liabilities
- Trade debts +€589,536
up €589,536 (+135.9%), from €433,812 to €1.0m
of which Bills of exchange payable: +€531,946
- Tax, wage and social debts +€103,737
up €103,737 (+14.3%), from €724,546 to €828,283
of which Remuneration and social security: +€85,078
Income statement
- Turnover +€885,521
up €885,521 (+5.2%), from €17.1m to €18.0m
- Goods and materials +€573,350
up €573,350 (+5.4%), from €10.6m to €11.1m
of which Purchases: +€771,068
- Staff costs +€549,304
up €549,304 (+17.2%), from €3.2m to €3.7m
- Financial income +€198,178
up €198,178 (+159.0%), from €124,615 to €322,794
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.
Result 2024
€833,541
Turnover
+€885,521
Other operating income
+€11,209
Goods and materials
-€573,350
Services and other goods
+€120,919
Staff costs
-€549,304
Depreciation
-€13,419
Other operating charges
+€16,116
Other operating items
-€4,267
Financial income
+€198,178
Financial charges
+€11,019
Taxes
-€24,444
Result 2025
€911,719
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.
From operations
+€1.5m
Investment
-€25,137
Financing
-€900,000
Cash 2024
€565,047
From operations (derived)
+€1.5m
Net result for the year
+€911,719
Depreciation
+€51,792
Stocks and contracts
-€47,610
Receivables within one year
-€165,484
Deferred charges and accrued income
+€3,913
Trade debts
+€589,536
Tax, wage and social debts
+€103,737
Advances received
-€562
Accrued charges and deferred income
+€48,923
Investment (derived)
-€25,137
Investment in fixed assets (net)
-€25,137
Financing
-€900,000
Contributions, distributions and other
-€900,000
Cash 2025
€1.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,370,067 | €5,123,420 | +€753,353 | +17.2% |
| Fixed assets | 21/28 | €165,390 | €138,735 | -€26,655 | -16.1% |
| Tangible fixed assets | 22/27 | €165,390 | €138,235 | -€27,155 | -16.4% |
| Plant, machinery and equipment | 23 | €35,428 | €33,764 | -€1,664 | -4.7% |
| Furniture and vehicles | 24 | €76,610 | €61,323 | -€15,287 | -20.0% |
| Other tangible fixed assets | 26 | €53,352 | €43,147 | -€10,204 | -19.1% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Other financial fixed assets | 284/8 | - | €500 | +€500 | |
| Amounts receivable and cash guarantees | 285/8 | - | €500 | +€500 | |
| Current assets | 29/58 | €4,204,677 | €4,984,685 | +€780,008 | +18.6% |
| Stocks and contracts in progress | 3 | €1,134,198 | €1,181,808 | +€47,610 | +4.2% |
| Stocks | 30/36 | €1,134,198 | €1,181,808 | +€47,610 | +4.2% |
| Raw materials and consumables | 30/31 | €17,559 | €16,203 | -€1,357 | -7.7% |
| Work in progress | 32 | €144 | €0 | -€144 | -100.0% |
| Goods purchased for resale | 34 | €1,116,494 | €1,165,605 | +€49,111 | +4.4% |
| Amounts receivable within one year | 40/41 | €2,472,633 | €2,638,117 | +€165,484 | +6.7% |
| Trade receivables | 40 | €2,463,204 | €2,604,875 | +€141,671 | +5.8% |
| Other amounts receivable | 41 | €9,429 | €33,242 | +€23,813 | +252.5% |
| Cash at bank and in hand | 54/58 | €565,047 | €1,135,874 | +€570,827 | +101.0% |
| Deferred charges and accrued income | 490/1 | €32,799 | €28,886 | -€3,913 | -11.9% |
| Total equity and liabilities | 10/49 | €4,370,067 | €5,123,420 | +€753,353 | +17.2% |
| Equity | 10/15 | €3,158,206 | €3,169,925 | +€11,719 | +0.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,048,206 | €3,059,925 | +€11,719 | +0.4% |
| Amounts payable | 17/49 | €1,211,861 | €1,953,496 | +€741,634 | +61.2% |
| Amounts payable within one year | 42/48 | €1,158,920 | €1,851,631 | +€692,711 | +59.8% |
| Trade debts | 44 | €433,812 | €1,023,348 | +€589,536 | +135.9% |
| Suppliers | 440/4 | €178,334 | €235,925 | +€57,591 | +32.3% |
| Bills of exchange payable | 441 | €255,478 | €787,423 | +€531,946 | +208.2% |
| Advances received on contracts in progress | 46 | €562 | €0 | -€562 | -100.0% |
| Taxes, remuneration and social security | 45 | €724,546 | €828,283 | +€103,737 | +14.3% |
| Taxes | 450/3 | €260,106 | €278,765 | +€18,660 | +7.2% |
| Remuneration and social security | 454/9 | €464,440 | €549,518 | +€85,078 | +18.3% |
| Accrued charges and deferred income | 492/3 | €52,941 | €101,864 | +€48,923 | +92.4% |
| Operating income | 70/76A | €17,129,373 | €18,027,472 | +€898,099 | +5.2% |
| Turnover | 70 | €17,099,865 | €17,985,386 | +€885,521 | +5.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€19,201 | -€1,501 | +€17,700 | +92.2% |
| Other operating income | 74 | €24,878 | €36,087 | +€11,209 | +45.1% |
| Non-recurring operating income | 76A | €23,832 | €7,500 | -€16,332 | -68.5% |
| Operating charges | 60/66A | €16,058,009 | €17,062,683 | +€1.0m | +6.3% |
| Goods for resale, raw materials and consumables | 60 | €10,561,426 | €11,134,776 | +€573,350 | +5.4% |
| Purchases | 600/8 | €10,412,819 | €11,183,887 | +€771,068 | +7.4% |
| Change in stocks: decrease (increase) | 609 | €148,607 | -€49,111 | -€197,718 | |
| Services and other goods | 61 | €2,208,239 | €2,087,320 | -€120,919 | -5.5% |
| Remuneration, social security and pensions | 62 | €3,196,474 | €3,745,778 | +€549,304 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,373 | €51,792 | +€13,419 | +35.0% |
| Other operating charges | 640/8 | €52,536 | €36,419 | -€16,116 | -30.7% |
| Non-recurring operating charges | 66A | €963 | €6,598 | +€5,635 | +585.5% |
| Operating profit (loss) | 9901 | €1,071,364 | €964,789 | -€106,576 | -9.9% |
| Financial income | 75/76B | €124,615 | €322,794 | +€198,178 | +159.0% |
| Recurring financial income | 75 | €124,615 | €322,794 | +€198,178 | +159.0% |
| Other financial income | 752/9 | €124,615 | €322,794 | +€198,178 | +159.0% |
| Financial charges | 65/66B | €44,442 | €33,423 | -€11,019 | -24.8% |
| Recurring financial charges | 65 | €44,442 | €33,423 | -€11,019 | -24.8% |
| Debt charges | 650 | €18,303 | €21,180 | +€2,877 | +15.7% |
| Other financial charges | 652/9 | €26,139 | €12,244 | -€13,896 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €1,151,538 | €1,254,160 | +€102,622 | +8.9% |
| Income taxes | 67/77 | €317,997 | €342,441 | +€24,444 | +7.7% |
| Taxes | 670/3 | €325,000 | €375,000 | +€50,000 | +15.4% |
| Tax adjustments and reversals of tax provisions | 77 | €7,003 | €32,559 | +€25,556 | +364.9% |
| Profit (loss) for the period | 9904 | €833,541 | €911,719 | +€78,178 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €833,541 | €911,719 | +€78,178 | +9.4% |
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 3 October 2026 via checked.be.