VANPRAET 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.
VANPRAET SOFIE
Largest movements
- Current investments +€13,004
new in 2025: €13,004
- Tangible fixed assets -€10,951
down €10,951 (-26.0%), from €42,082 to €31,130
of which Leasing and similar rights: -€10,059
- Deferred charges and accrued income +€1,596
up €1,596 (+13.2%), from €12,066 to €13,661
- Other debts +€21,325
new in 2025: €21,325
- Profit (loss) carried forward -€13,401
no longer reported in 2025 (was €13,401)
- Debts after one year -€7,332
down €7,332 (-25.6%), from €28,626 to €21,294
of which Financial debts: -€6,669
- Tax, wage and social debts +€2,498
up €2,498 (+75.3%), from €3,319 to €5,817
of which Taxes: +€3,707
- Gross operating margin +€8,566
up €8,566 (+42.1%), from €20,368 to €28,934
- Taxes +€1,910
up €1,910 (+133.0%), from €1,436 to €3,346
- Financial charges -€413
down €413 (-16.3%), from €2,528 to €2,115
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 | €55,465 | €58,730 | +€3,264 | +5.9% |
| Formation expenses | 20 | €575 | €295 | -€280 | -48.7% |
| Fixed assets | 21/28 | €42,082 | €31,130 | -€10,951 | -26.0% |
| Tangible fixed assets | 22/27 | €42,082 | €31,130 | -€10,951 | -26.0% |
| Plant, machinery and equipment | 23 | €1,925 | €1,412 | -€513 | -26.6% |
| Furniture and vehicles | 24 | €996 | €616 | -€380 | -38.1% |
| Leasing and similar rights | 25 | €39,160 | €29,102 | -€10,059 | -25.7% |
| Current assets | 29/58 | €12,809 | €27,305 | +€14,496 | +113.2% |
| Current investments | 50/53 | - | €13,004 | +€13,004 | |
| Cash at bank and in hand | 54/58 | €743 | €640 | -€104 | -13.9% |
| Deferred charges and accrued income | 490/1 | €12,066 | €13,661 | +€1,596 | +13.2% |
| Total equity and liabilities | 10/49 | €55,465 | €58,730 | +€3,264 | +5.9% |
| Equity | 10/15 | €16,401 | €3,000 | -€13,401 | -81.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,401 | - | -€13,401 | |
| Amounts payable | 17/49 | €39,064 | €55,730 | +€16,666 | +42.7% |
| Amounts payable after more than one year | 17 | €28,626 | €21,294 | -€7,332 | -25.6% |
| Financial debts | 170/4 | €27,259 | €20,591 | -€6,669 | -24.5% |
| Other amounts payable | 178/9 | €1,367 | €704 | -€663 | -48.5% |
| Amounts payable within one year | 42/48 | €10,425 | €34,423 | +€23,998 | +230.2% |
| Current portion of amounts payable after more than one year | 42 | €6,253 | €6,668 | +€415 | +6.6% |
| Trade debts | 44 | €853 | €612 | -€241 | -28.3% |
| Suppliers | 440/4 | €853 | €612 | -€241 | -28.3% |
| Taxes, remuneration and social security | 45 | €3,319 | €5,817 | +€2,498 | +75.3% |
| Taxes | 450/3 | €901 | €4,608 | +€3,707 | +411.5% |
| Remuneration and social security | 454/9 | €2,418 | €1,209 | -€1,209 | -50.0% |
| Other amounts payable | 47/48 | - | €21,325 | +€21,325 | |
| Accrued charges and deferred income | 492/3 | €13 | €13 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,231 | €11,231 | -€0 | 0.0% |
| Other operating charges | 640/8 | €572 | €558 | -€14 | -2.4% |
| Gross operating margin | 9900 | €20,368 | €28,934 | +€8,566 | +42.1% |
| Operating profit (loss) | 9901 | €8,565 | €17,144 | +€8,580 | +100.2% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €2,528 | €2,115 | -€413 | -16.3% |
| Recurring financial charges | 65 | €2,528 | €2,115 | -€413 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €6,037 | €15,033 | +€8,997 | +149.0% |
| Income taxes | 67/77 | €1,436 | €3,346 | +€1,910 | +133.0% |
| Profit (loss) for the period | 9904 | €4,601 | €11,687 | +€7,086 | +154.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,601 | €11,687 | +€7,086 | +154.0% |
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 8 October 2026 via checked.be.