SOFIE ANN PERTRY: what changed
SOFIE ANN PERTRY
Largest movements
- Tangible fixed assets -€59,047
down €59,047 (-11.1%), from €532,412 to €473,365
- Receivables within one year +€23,775
up €23,775 (+71.2%), from €33,370 to €57,145
of which Other amounts receivable: +€24,216
- Current investments +€20,000
up €20,000 (+17.7%), from €113,050 to €133,050
- Cash +€16,041
up €16,041 (+55.5%), from €28,884 to €44,925
mainly Depreciation (+€59,047) and Net result for the year (+€47,720)
- Reserves +€47,720
up €47,720 (+15.4%), from €310,378 to €358,099
of which Distributable reserves: +€47,720
- Debts after one year -€38,107
down €38,107 (-11.9%), from €319,812 to €281,705
- Tax, wage and social debts -€7,284
down €7,284 (-36.9%), from €19,730 to €12,446
of which Taxes: -€7,146
- Gross operating margin -€17,559
down €17,559 (-10.2%), from €171,914 to €154,354
- Taxes -€3,472
down €3,472 (-13.7%), from €25,287 to €21,815
- Other operating charges +€2,575
up €2,575 (+53.4%), from €4,827 to €7,402
- Financial charges -€2,070
down €2,070 (-20.1%), from €10,316 to €8,247
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 | €710,595 | €711,476 | +€881 | +0.1% |
| Fixed assets | 21/28 | €532,562 | €473,515 | -€59,047 | -11.1% |
| Tangible fixed assets | 22/27 | €532,412 | €473,365 | -€59,047 | -11.1% |
| Land and buildings | 22 | €428,839 | €401,416 | -€27,423 | -6.4% |
| Plant, machinery and equipment | 23 | €21,972 | €12,498 | -€9,475 | -43.1% |
| Furniture and vehicles | 24 | €81,600 | €59,450 | -€22,149 | -27.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €178,034 | €237,961 | +€59,928 | +33.7% |
| Amounts receivable within one year | 40/41 | €33,370 | €57,145 | +€23,775 | +71.2% |
| Trade receivables | 40 | €587 | €146 | -€441 | -75.1% |
| Other amounts receivable | 41 | €32,783 | €56,999 | +€24,216 | +73.9% |
| Current investments | 50/53 | €113,050 | €133,050 | +€20,000 | +17.7% |
| Cash at bank and in hand | 54/58 | €28,884 | €44,925 | +€16,041 | +55.5% |
| Deferred charges and accrued income | 490/1 | €2,730 | €2,842 | +€111 | +4.1% |
| Total equity and liabilities | 10/49 | €710,595 | €711,476 | +€881 | +0.1% |
| Equity | 10/15 | €328,978 | €376,699 | +€47,720 | +14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €310,378 | €358,099 | +€47,720 | +15.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €308,518 | €356,239 | +€47,720 | +15.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €381,617 | €334,777 | -€46,840 | -12.3% |
| Amounts payable after more than one year | 17 | €319,812 | €281,705 | -€38,107 | -11.9% |
| Financial debts | 170/4 | €319,812 | €281,705 | -€38,107 | -11.9% |
| Amounts payable within one year | 42/48 | €61,805 | €53,072 | -€8,733 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €40,065 | €38,107 | -€1,958 | -4.9% |
| Trade debts | 44 | €2,010 | €2,519 | +€509 | +25.3% |
| Suppliers | 440/4 | €2,010 | €2,519 | +€509 | +25.3% |
| Taxes, remuneration and social security | 45 | €19,730 | €12,446 | -€7,284 | -36.9% |
| Taxes | 450/3 | €17,664 | €10,518 | -€7,146 | -40.5% |
| Remuneration and social security | 454/9 | €2,066 | €1,928 | -€139 | -6.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €9,260 | €10,158 | +€898 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,039 | €59,047 | +€8 | 0.0% |
| Other operating charges | 640/8 | €4,827 | €7,402 | +€2,575 | +53.4% |
| Gross operating margin | 9900 | €171,914 | €154,354 | -€17,559 | -10.2% |
| Operating profit (loss) | 9901 | €98,788 | €77,747 | -€21,041 | -21.3% |
| Financial income | 75/76B | €0 | €35 | +€35 | |
| Recurring financial income | 75 | €0 | €35 | +€35 | |
| Financial charges | 65/66B | €10,316 | €8,247 | -€2,070 | -20.1% |
| Recurring financial charges | 65 | €10,316 | €8,247 | -€2,070 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €88,471 | €69,536 | -€18,936 | -21.4% |
| Income taxes | 67/77 | €25,287 | €21,815 | -€3,472 | -13.7% |
| Profit (loss) for the period | 9904 | €63,184 | €47,720 | -€15,463 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,184 | €47,720 | -€15,463 | -24.5% |
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 5 November 2026 via checked.be.