SOPHALERIC: 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.
SOPHALERIC
Largest movements
- Receivables within one year -€32,517
down €32,517 (-72.4%), from €44,916 to €12,399
of which Other amounts receivable: -€37,128
- Cash +€4,244
up €4,244 (+1286.7%), from €330 to €4,574
mainly Receivables within one year (+€32,517) and Trade debts (+€12,476)
- Profit (loss) carried forward -€32,835
down €32,835, from €17,837 to -€14,998
- Trade debts +€12,476
up €12,476 (+68.9%), from €18,108 to €30,584
of which Suppliers: +€6,426
- Tax, wage and social debts -€7,643
down €7,643 (-97.3%), from €7,853 to €210
- Short-term financial debts -€553
down €553 (-66.9%), from €827 to €274
- Gross operating margin -€17,479
down €17,479 (-132.6%), from -€13,185 to -€30,664
- Financial income -€1,300
down €1,300 (-54.4%), from €2,391 to €1,091
- Financial charges +€450
up €450 (+139.1%), from €323 to €773
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 | €46,626 | €18,070 | -€28,556 | -61.2% |
| Fixed assets | 21/28 | €1,337 | €900 | -€437 | -32.7% |
| Tangible fixed assets | 22/27 | €1,337 | €900 | -€437 | -32.7% |
| Plant, machinery and equipment | 23 | €1,337 | €900 | -€437 | -32.7% |
| Current assets | 29/58 | €45,289 | €17,171 | -€28,119 | -62.1% |
| Amounts receivable within one year | 40/41 | €44,916 | €12,399 | -€32,517 | -72.4% |
| Trade receivables | 40 | €4,266 | €8,877 | +€4,610 | +108.1% |
| Other amounts receivable | 41 | €40,650 | €3,522 | -€37,128 | -91.3% |
| Cash at bank and in hand | 54/58 | €330 | €4,574 | +€4,244 | +1286.7% |
| Deferred charges and accrued income | 490/1 | €43 | €198 | +€155 | +356.9% |
| Total equity and liabilities | 10/49 | €46,626 | €18,070 | -€28,556 | -61.2% |
| Equity | 10/15 | €19,837 | -€12,998 | -€32,835 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,837 | -€14,998 | -€32,835 | |
| Amounts payable | 17/49 | €26,789 | €31,068 | +€4,279 | +16.0% |
| Amounts payable within one year | 42/48 | €26,789 | €31,068 | +€4,279 | +16.0% |
| Financial debts | 43 | €827 | €274 | -€553 | -66.9% |
| Credit institutions | 430/8 | €827 | €274 | -€553 | -66.9% |
| Trade debts | 44 | €18,108 | €30,584 | +€12,476 | +68.9% |
| Suppliers | 440/4 | €18,108 | €24,534 | +€6,426 | +35.5% |
| Bills of exchange payable | 441 | - | €6,050 | +€6,050 | |
| Taxes, remuneration and social security | 45 | €7,853 | €210 | -€7,643 | -97.3% |
| Taxes | 450/3 | €7,853 | €210 | -€7,643 | -97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €437 | €437 | = | 0.0% |
| Other operating charges | 640/8 | €735 | €567 | -€168 | -22.9% |
| Non-recurring operating charges | 66A | €767 | €1,276 | +€508 | +66.2% |
| Gross operating margin | 9900 | -€13,185 | -€30,664 | -€17,479 | -132.6% |
| Operating profit (loss) | 9901 | -€15,125 | -€32,943 | -€17,819 | -117.8% |
| Financial income | 75/76B | €2,391 | €1,091 | -€1,300 | -54.4% |
| Recurring financial income | 75 | €2,391 | €1,091 | -€1,300 | -54.4% |
| Financial charges | 65/66B | €323 | €773 | +€450 | +139.1% |
| Recurring financial charges | 65 | €323 | €773 | +€450 | +139.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,057 | -€32,625 | -€19,569 | -149.9% |
| Income taxes | 67/77 | €183 | €210 | +€27 | +14.6% |
| Profit (loss) for the period | 9904 | -€13,240 | -€32,835 | -€19,595 | -148.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,240 | -€32,835 | -€19,595 | -148.0% |
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 9 October 2026 via checked.be.