VANDEWYER SOFIE: 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.
VANDEWYER SOFIE
Largest movements
- Cash +€74,136
up €74,136 (+69.3%), from €106,982 to €181,118
mainly Net result for the year (+€107,537) and Other debts (+€12,664)
- Receivables within one year +€52,445
up €52,445 (+231.4%), from €22,660 to €75,105
of which Trade receivables: +€47,555
- Tangible fixed assets -€9,503
down €9,503 (-2.2%), from €423,420 to €413,917
- Reserves +€107,537
up €107,537 (+81.9%), from €131,288 to €238,825
- Debts after one year -€21,308
down €21,308 (-5.9%), from €360,003 to €338,695
- Other debts +€12,664
up €12,664 (+311.4%), from €4,067 to €16,732
- Tax, wage and social debts +€11,288
up €11,288 (+32.5%), from €34,715 to €46,003
- Gross operating margin +€57,835
up €57,835 (+54.7%), from €105,749 to €163,584
- Taxes +€13,842
up €13,842 (+83.2%), from €16,640 to €30,482
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 | €555,407 | €671,417 | +€116,011 | +20.9% |
| Fixed assets | 21/28 | €423,420 | €413,917 | -€9,503 | -2.2% |
| Tangible fixed assets | 22/27 | €423,420 | €413,917 | -€9,503 | -2.2% |
| Land and buildings | 22 | €423,420 | €413,917 | -€9,503 | -2.2% |
| Current assets | 29/58 | €131,987 | €257,500 | +€125,514 | +95.1% |
| Amounts receivable within one year | 40/41 | €22,660 | €75,105 | +€52,445 | +231.4% |
| Trade receivables | 40 | €22,660 | €70,215 | +€47,555 | +209.9% |
| Other amounts receivable | 41 | - | €4,889 | +€4,889 | |
| Cash at bank and in hand | 54/58 | €106,982 | €181,118 | +€74,136 | +69.3% |
| Deferred charges and accrued income | 490/1 | €2,345 | €1,278 | -€1,066 | -45.5% |
| Total equity and liabilities | 10/49 | €555,407 | €671,417 | +€116,011 | +20.9% |
| Equity | 10/15 | €134,288 | €241,825 | +€107,537 | +80.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €131,288 | €238,825 | +€107,537 | +81.9% |
| Distributable reserves | 133 | €131,288 | €238,825 | +€107,537 | +81.9% |
| Amounts payable | 17/49 | €421,119 | €429,592 | +€8,473 | +2.0% |
| Amounts payable after more than one year | 17 | €360,003 | €338,695 | -€21,308 | -5.9% |
| Financial debts | 170/4 | €360,003 | €338,695 | -€21,308 | -5.9% |
| Amounts payable within one year | 42/48 | €61,116 | €90,897 | +€29,782 | +48.7% |
| Current portion of amounts payable after more than one year | 42 | €20,438 | €21,308 | +€870 | +4.3% |
| Trade debts | 44 | €1,896 | €6,854 | +€4,958 | +261.6% |
| Suppliers | 440/4 | €1,896 | €6,854 | +€4,958 | +261.6% |
| Taxes, remuneration and social security | 45 | €34,715 | €46,003 | +€11,288 | +32.5% |
| Taxes | 450/3 | €34,715 | €46,003 | +€11,288 | +32.5% |
| Other amounts payable | 47/48 | €4,067 | €16,732 | +€12,664 | +311.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,503 | €9,503 | = | 0.0% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €105,749 | €163,584 | +€57,835 | +54.7% |
| Operating profit (loss) | 9901 | €95,797 | €153,619 | +€57,822 | +60.4% |
| Financial charges | 65/66B | €16,491 | €15,600 | -€891 | -5.4% |
| Recurring financial charges | 65 | €16,491 | €15,600 | -€891 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €79,306 | €138,019 | +€58,713 | +74.0% |
| Income taxes | 67/77 | €16,640 | €30,482 | +€13,842 | +83.2% |
| Profit (loss) for the period | 9904 | €62,666 | €107,537 | +€44,871 | +71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,666 | €107,537 | +€44,871 | +71.6% |
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 5 October 2026 via checked.be.