MPR SOFIA: what changed
Two financial 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.
MPR SOFIA
Largest movements
- Cash +€90,124
up €90,124 (+76.7%), from €117,542 to €207,665
mainly Net result for the year (+€149,526) and Depreciation (+€23,343)
- Receivables within one year +€76,919
up €76,919 (+95.1%), from €80,883 to €157,802
of which Other amounts receivable: +€49,703
- Tangible fixed assets -€18,995
down €18,995 (-39.2%), from €48,506 to €29,511
of which Furniture and vehicles: -€20,870
- Profit (loss) carried forward +€149,526
up €149,526 (+103.5%), from €144,494 to €294,020
- Debts after one year -€12,248
down €12,248 (-28.8%), from €42,468 to €30,220
- Tax, wage and social debts +€8,964
up €8,964 (+21.1%), from €42,411 to €51,375
- Gross operating margin +€13,043
up €13,043 (+6.3%), from €207,159 to €220,202
- Depreciation +€4,858
up €4,858 (+26.3%), from €18,484 to €23,343
- Taxes +€2,218
up €2,218 (+5.2%), from €42,411 to €44,629
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 | €246,930 | €394,978 | +€148,048 | +60.0% |
| Fixed assets | 21/28 | €48,506 | €29,511 | -€18,995 | -39.2% |
| Tangible fixed assets | 22/27 | €48,506 | €29,511 | -€18,995 | -39.2% |
| Plant, machinery and equipment | 23 | - | €1,875 | +€1,875 | |
| Furniture and vehicles | 24 | €48,506 | €27,636 | -€20,870 | -43.0% |
| Current assets | 29/58 | €198,425 | €365,467 | +€167,042 | +84.2% |
| Amounts receivable within one year | 40/41 | €80,883 | €157,802 | +€76,919 | +95.1% |
| Trade receivables | 40 | €80,106 | €107,321 | +€27,216 | +34.0% |
| Other amounts receivable | 41 | €777 | €50,480 | +€49,703 | +6394.5% |
| Cash at bank and in hand | 54/58 | €117,542 | €207,665 | +€90,124 | +76.7% |
| Total equity and liabilities | 10/49 | €246,930 | €394,978 | +€148,048 | +60.0% |
| Equity | 10/15 | €147,494 | €297,020 | +€149,526 | +101.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,494 | €294,020 | +€149,526 | +103.5% |
| Amounts payable | 17/49 | €99,437 | €97,958 | -€1,479 | -1.5% |
| Amounts payable after more than one year | 17 | €42,468 | €30,220 | -€12,248 | -28.8% |
| Financial debts | 170/4 | €42,468 | €30,220 | -€12,248 | -28.8% |
| Amounts payable within one year | 42/48 | €56,968 | €64,342 | +€7,374 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €11,845 | €12,248 | +€403 | +3.4% |
| Trade debts | 44 | €2,712 | €719 | -€1,993 | -73.5% |
| Suppliers | 440/4 | €2,712 | €719 | -€1,993 | -73.5% |
| Taxes, remuneration and social security | 45 | €42,411 | €51,375 | +€8,964 | +21.1% |
| Taxes | 450/3 | €42,411 | €51,375 | +€8,964 | +21.1% |
| Accrued charges and deferred income | 492/3 | - | €3,395 | +€3,395 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,484 | €23,343 | +€4,858 | +26.3% |
| Other operating charges | 640/8 | - | €885 | +€885 | |
| Gross operating margin | 9900 | €207,159 | €220,202 | +€13,043 | +6.3% |
| Operating profit (loss) | 9901 | €188,675 | €195,974 | +€7,300 | +3.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,770 | €1,820 | +€50 | +2.8% |
| Recurring financial charges | 65 | €1,770 | €1,820 | +€50 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €186,905 | €194,155 | +€7,250 | +3.9% |
| Income taxes | 67/77 | €42,411 | €44,629 | +€2,218 | +5.2% |
| Profit (loss) for the period | 9904 | €144,494 | €149,526 | +€5,033 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €144,494 | €149,526 | +€5,033 | +3.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.