Via 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.
Via Sofie
Largest movements
- Cash +€27,733
up €27,733 (+36.0%), from €77,048 to €104,781
mainly Net result for the year (+€93,113) and Other debts (+€58,323)
- Receivables within one year -€8,475
down €8,475 (-20.4%), from €41,575 to €33,100
of which Other amounts receivable: -€9,148
- Intangible fixed assets -€2,826
down €2,826 (-35.4%), from €7,990 to €5,164
- Other debts +€58,323
up €58,323 (+76.3%), from €76,472 to €134,795
- Reserves -€50,765
down €50,765 (-100.0%), from €50,765 to €0
- Tax, wage and social debts +€10,161
up €10,161 (+356.5%), from €2,850 to €13,011
- Gross operating margin +€54,407
up €54,407 (+76.9%), from €70,771 to €125,178
- Taxes +€12,798
up €12,798 (+92.2%), from €13,877 to €26,675
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 | €134,296 | €151,887 | +€17,591 | +13.1% |
| Fixed assets | 21/28 | €13,196 | €11,241 | -€1,955 | -14.8% |
| Intangible fixed assets | 21 | €7,990 | €5,164 | -€2,826 | -35.4% |
| Tangible fixed assets | 22/27 | €5,206 | €6,077 | +€871 | +16.7% |
| Plant, machinery and equipment | 23 | €1,933 | €3,181 | +€1,248 | +64.5% |
| Furniture and vehicles | 24 | €3,272 | €2,896 | -€377 | -11.5% |
| Current assets | 29/58 | €121,100 | €140,646 | +€19,547 | +16.1% |
| Amounts receivable within one year | 40/41 | €41,575 | €33,100 | -€8,475 | -20.4% |
| Trade receivables | 40 | €32,427 | €33,100 | +€673 | +2.1% |
| Other amounts receivable | 41 | €9,148 | €0 | -€9,148 | -100.0% |
| Cash at bank and in hand | 54/58 | €77,048 | €104,781 | +€27,733 | +36.0% |
| Deferred charges and accrued income | 490/1 | €2,477 | €2,765 | +€288 | +11.6% |
| Total equity and liabilities | 10/49 | €134,296 | €151,887 | +€17,591 | +13.1% |
| Equity | 10/15 | €52,765 | €2,000 | -€50,765 | -96.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €50,765 | €0 | -€50,765 | -100.0% |
| Distributable reserves | 133 | €50,765 | €0 | -€50,765 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €81,531 | €149,887 | +€68,356 | +83.8% |
| Amounts payable within one year | 42/48 | €81,531 | €149,887 | +€68,356 | +83.8% |
| Financial debts | 43 | €153 | €149 | -€4 | -2.9% |
| Credit institutions | 430/8 | €153 | €149 | -€4 | -2.9% |
| Trade debts | 44 | €2,056 | €1,932 | -€124 | -6.0% |
| Suppliers | 440/4 | €2,056 | €1,932 | -€124 | -6.0% |
| Taxes, remuneration and social security | 45 | €2,850 | €13,011 | +€10,161 | +356.5% |
| Taxes | 450/3 | €2,850 | €13,011 | +€10,161 | +356.5% |
| Other amounts payable | 47/48 | €76,472 | €134,795 | +€58,323 | +76.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,384 | €3,477 | +€93 | +2.7% |
| Other operating charges | 640/8 | €1,018 | €820 | -€198 | -19.4% |
| Gross operating margin | 9900 | €70,771 | €125,178 | +€54,407 | +76.9% |
| Operating profit (loss) | 9901 | €66,370 | €120,881 | +€54,512 | +82.1% |
| Financial income | 75/76B | €235 | €402 | +€167 | +70.8% |
| Recurring financial income | 75 | €235 | €402 | +€167 | +70.8% |
| Financial charges | 65/66B | €1,963 | €1,496 | -€468 | -23.8% |
| Recurring financial charges | 65 | €1,963 | €1,496 | -€468 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €64,642 | €119,787 | +€55,146 | +85.3% |
| Income taxes | 67/77 | €13,877 | €26,675 | +€12,798 | +92.2% |
| Profit (loss) for the period | 9904 | €50,765 | €93,113 | +€42,348 | +83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,765 | €93,113 | +€42,348 | +83.4% |
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 8 October 2026 via checked.be.