SOPHARIS: 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.
SOPHARIS
Largest movements
- Stocks and contracts -€207,196
down €207,196 (-58.0%), from €357,323 to €150,127
- Receivables within one year +€35,122
up €35,122 (+37.2%), from €94,466 to €129,589
of which Trade receivables: +€80,612
- Tangible fixed assets -€21,145
down €21,145 (-16.0%), from €132,521 to €111,376
of which Land and buildings: -€13,148
- Other debts -€247,567
down €247,567 (-70.6%), from €350,482 to €102,914
- Tax, wage and social debts +€58,255
up €58,255 (+78,596%), from €74 to €58,330
- Trade debts -€18,842
down €18,842 (-59.9%), from €31,447 to €12,605
- Profit (loss) carried forward +€6,951
up €6,951 (+5.6%), from -€124,785 to -€117,833
- Gross operating margin +€25,577
up €25,577 (+395%), from €6,475 to €32,051
- Depreciation +€3,537
up €3,537 (+20.1%), from €17,607 to €21,145
- Financial income -€1,764
down €1,764 (-76.9%), from €2,296 to €531
- Financial charges -€942
down €942 (-75.2%), from €1,252 to €310
- Other operating charges +€549
up €549 (+15.1%), from €3,628 to €4,177
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.
Derived cash bridge
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 | €679,512 | €484,992 | -€194,520 | -28.6% |
| Fixed assets | 21/28 | €212,521 | €191,376 | -€21,145 | -9.9% |
| Tangible fixed assets | 22/27 | €132,521 | €111,376 | -€21,145 | -16.0% |
| Land and buildings | 22 | €108,681 | €95,533 | -€13,148 | -12.1% |
| Furniture and vehicles | 24 | €23,840 | €15,843 | -€7,997 | -33.5% |
| Financial fixed assets | 28 | €80,000 | €80,000 | = | 0.0% |
| Current assets | 29/58 | €466,991 | €293,616 | -€173,375 | -37.1% |
| Stocks and contracts in progress | 3 | €357,323 | €150,127 | -€207,196 | -58.0% |
| Stocks | 30/36 | €357,323 | €150,127 | -€207,196 | -58.0% |
| Amounts receivable within one year | 40/41 | €94,466 | €129,589 | +€35,122 | +37.2% |
| Trade receivables | 40 | €15,968 | €96,580 | +€80,612 | +505% |
| Other amounts receivable | 41 | €78,499 | €33,009 | -€45,490 | -57.9% |
| Cash at bank and in hand | 54/58 | €6,477 | €11,203 | +€4,726 | +73.0% |
| Deferred charges and accrued income | 490/1 | €8,724 | €2,697 | -€6,027 | -69.1% |
| Total equity and liabilities | 10/49 | €679,512 | €484,992 | -€194,520 | -28.6% |
| Equity | 10/15 | €37,215 | €44,167 | +€6,951 | +18.7% |
| Contributions | 10/11 | €162,000 | €162,000 | = | 0.0% |
| Capital | 10 | €162,000 | €162,000 | = | 0.0% |
| Issued capital | 100 | €162,000 | €162,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,785 | -€117,833 | +€6,951 | +5.6% |
| Amounts payable | 17/49 | €642,296 | €440,825 | -€201,471 | -31.4% |
| Amounts payable after more than one year | 17 | €260,294 | €260,294 | = | 0.0% |
| Other amounts payable | 178/9 | €260,294 | €260,294 | = | 0.0% |
| Amounts payable within one year | 42/48 | €382,002 | €180,529 | -€201,474 | -52.7% |
| Trade debts | 44 | €31,447 | €12,605 | -€18,842 | -59.9% |
| Suppliers | 440/4 | €31,447 | €12,605 | -€18,842 | -59.9% |
| Advances received on contracts in progress | 46 | - | €6,680 | +€6,680 | |
| Taxes, remuneration and social security | 45 | €74 | €58,330 | +€58,255 | +78,596% |
| Taxes | 450/3 | €74 | €58,330 | +€58,255 | +78,596% |
| Other amounts payable | 47/48 | €350,482 | €102,914 | -€247,567 | -70.6% |
| Accrued charges and deferred income | 492/3 | - | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,607 | €21,145 | +€3,537 | +20.1% |
| Other operating charges | 640/8 | €3,628 | €4,177 | +€549 | +15.1% |
| Gross operating margin | 9900 | €6,475 | €32,051 | +€25,577 | +395% |
| Operating profit (loss) | 9901 | -€14,760 | €6,730 | +€21,491 | |
| Financial income | 75/76B | €2,296 | €531 | -€1,764 | -76.9% |
| Recurring financial income | 75 | €2,296 | €531 | -€1,764 | -76.9% |
| Financial charges | 65/66B | €1,252 | €310 | -€942 | -75.2% |
| Recurring financial charges | 65 | €1,252 | €310 | -€942 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,717 | €6,951 | +€20,668 | |
| Income taxes | 67/77 | €198 | - | -€198 | |
| Profit (loss) for the period | 9904 | -€13,914 | €6,951 | +€20,866 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,914 | €6,951 | +€20,866 |
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 13 October 2026 via checked.be.