PRHOM SOPHA: what changed
PRHOM SOPHA
Largest movements
- Cash +€42,694
up €42,694 (+94.0%), from €45,411 to €88,105
mainly Trade debts (+€30,326) and Other debts (+€16,250)
- Receivables within one year +€22,604
up €22,604 (+81.8%), from €27,621 to €50,225
of which Trade receivables: +€22,076
- Stocks and contracts -€7,000
down €7,000 (-32.6%), from €21,465 to €14,465
- Tangible fixed assets -€4,348
down €4,348 (-6.0%), from €72,358 to €68,010
of which Plant, machinery and equipment: -€9,862
- Trade debts +€30,326
up €30,326 (+158%), from €19,227 to €49,553
- Debts after one year -€22,831
down €22,831 (-33.8%), from €67,620 to €44,789
- Other debts +€16,250
up €16,250 (+23.4%), from €69,322 to €85,572
- Profit (loss) carried forward +€15,185
up €15,185 (+37.0%), from -€41,064 to -€25,879
- Tax, wage and social debts +€12,911
up €12,911 (+68.7%), from €18,781 to €31,692
of which Taxes: +€10,647
- Gross operating margin +€43,002
up €43,002 (+34.3%), from €125,294 to €168,296
- Staff costs +€28,866
up €28,866 (+29.5%), from €97,842 to €126,708
- Financial charges +€1,707
up €1,707 (+26.0%), from €6,570 to €8,277
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 | €167,012 | €220,958 | +€53,946 | +32.3% |
| Fixed assets | 21/28 | €72,358 | €68,010 | -€4,348 | -6.0% |
| Tangible fixed assets | 22/27 | €72,358 | €68,010 | -€4,348 | -6.0% |
| Plant, machinery and equipment | 23 | €58,438 | €48,576 | -€9,862 | -16.9% |
| Furniture and vehicles | 24 | €6,630 | €12,904 | +€6,274 | +94.6% |
| Other tangible fixed assets | 26 | €7,290 | €6,530 | -€760 | -10.4% |
| Current assets | 29/58 | €94,654 | €152,948 | +€58,294 | +61.6% |
| Stocks and contracts in progress | 3 | €21,465 | €14,465 | -€7,000 | -32.6% |
| Stocks | 30/36 | €21,465 | €14,465 | -€7,000 | -32.6% |
| Amounts receivable within one year | 40/41 | €27,621 | €50,225 | +€22,604 | +81.8% |
| Trade receivables | 40 | €27,061 | €49,137 | +€22,076 | +81.6% |
| Other amounts receivable | 41 | €560 | €1,088 | +€528 | +94.3% |
| Cash at bank and in hand | 54/58 | €45,411 | €88,105 | +€42,694 | +94.0% |
| Deferred charges and accrued income | 490/1 | €157 | €153 | -€4 | -2.5% |
| Total equity and liabilities | 10/49 | €167,012 | €220,958 | +€53,946 | +32.3% |
| Equity | 10/15 | -€28,664 | -€13,479 | +€15,185 | +53.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,064 | -€25,879 | +€15,185 | +37.0% |
| Amounts payable | 17/49 | €195,676 | €234,437 | +€38,761 | +19.8% |
| Amounts payable after more than one year | 17 | €67,620 | €44,789 | -€22,831 | -33.8% |
| Financial debts | 170/4 | €67,620 | €44,789 | -€22,831 | -33.8% |
| Amounts payable within one year | 42/48 | €128,056 | €189,648 | +€61,592 | +48.1% |
| Current portion of amounts payable after more than one year | 42 | €20,726 | €22,831 | +€2,105 | +10.2% |
| Trade debts | 44 | €19,227 | €49,553 | +€30,326 | +158% |
| Suppliers | 440/4 | €19,227 | €49,553 | +€30,326 | +158% |
| Taxes, remuneration and social security | 45 | €18,781 | €31,692 | +€12,911 | +68.7% |
| Taxes | 450/3 | €6,396 | €17,043 | +€10,647 | +166% |
| Remuneration and social security | 454/9 | €12,385 | €14,649 | +€2,264 | +18.3% |
| Other amounts payable | 47/48 | €69,322 | €85,572 | +€16,250 | +23.4% |
| Remuneration, social security and pensions | 62 | €97,842 | €126,708 | +€28,866 | +29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,910 | €14,723 | +€813 | +5.8% |
| Other operating charges | 640/8 | €2,055 | €3,197 | +€1,142 | +55.6% |
| Gross operating margin | 9900 | €125,294 | €168,296 | +€43,002 | +34.3% |
| Operating profit (loss) | 9901 | €11,487 | €23,668 | +€12,181 | +106% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €6,570 | €8,277 | +€1,707 | +26.0% |
| Recurring financial charges | 65 | €6,570 | €8,277 | +€1,707 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €4,917 | €15,408 | +€10,491 | +213% |
| Income taxes | 67/77 | €241 | €224 | -€17 | -7.1% |
| Profit (loss) for the period | 9904 | €4,676 | €15,184 | +€10,508 | +225% |
| Profit (loss) for the period to be appropriated | 9905 | €4,676 | €15,184 | +€10,508 | +225% |
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 4 November 2026 via checked.be.