SOPHARMA MANAGEMENT: 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.
SOPHARMA MANAGEMENT
Largest movements
- Receivables within one year -€7,470
down €7,470 (-11.1%), from €67,465 to €59,995
of which Trade receivables: -€10,122
- Debts after one year -€43,044
down €43,044 (-11.2%), from €383,891 to €340,847
- Reserves +€37,264
up €37,264 (+14.3%), from €260,988 to €298,252
- Tax, wage and social debts -€7,721
down €7,721 (-52.1%), from €14,827 to €7,106
of which Taxes: -€8,821
- Gross operating margin -€14,446
down €14,446 (-19.6%), from €73,825 to €59,379
- Taxes +€799
up €799 (+5.9%), from €13,641 to €14,440
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 | €725,916 | €718,980 | -€6,937 | -1.0% |
| Fixed assets | 21/28 | €650,000 | €650,000 | = | 0.0% |
| Financial fixed assets | 28 | €650,000 | €650,000 | = | 0.0% |
| Current assets | 29/58 | €75,916 | €68,980 | -€6,937 | -9.1% |
| Amounts receivable within one year | 40/41 | €67,465 | €59,995 | -€7,470 | -11.1% |
| Trade receivables | 40 | €21,617 | €11,495 | -€10,122 | -46.8% |
| Other amounts receivable | 41 | €45,848 | €48,500 | +€2,652 | +5.8% |
| Cash at bank and in hand | 54/58 | €8,451 | €8,984 | +€533 | +6.3% |
| Total equity and liabilities | 10/49 | €725,916 | €718,980 | -€6,937 | -1.0% |
| Equity | 10/15 | €267,188 | €304,452 | +€37,264 | +13.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €260,988 | €298,252 | +€37,264 | +14.3% |
| Distributable reserves | 133 | €260,988 | €298,252 | +€37,264 | +14.3% |
| Amounts payable | 17/49 | €458,729 | €414,528 | -€44,201 | -9.6% |
| Amounts payable after more than one year | 17 | €383,891 | €340,847 | -€43,044 | -11.2% |
| Financial debts | 170/4 | €383,891 | €340,847 | -€43,044 | -11.2% |
| Amounts payable within one year | 42/48 | €72,356 | €71,643 | -€713 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €42,614 | €43,044 | +€430 | +1.0% |
| Trade debts | 44 | - | €556 | +€556 | |
| Suppliers | 440/4 | - | €556 | +€556 | |
| Taxes, remuneration and social security | 45 | €14,827 | €7,106 | -€7,721 | -52.1% |
| Taxes | 450/3 | €11,727 | €2,906 | -€8,821 | -75.2% |
| Remuneration and social security | 454/9 | €3,100 | €4,200 | +€1,100 | +35.5% |
| Other amounts payable | 47/48 | €14,915 | €20,937 | +€6,023 | +40.4% |
| Accrued charges and deferred income | 492/3 | €2,482 | €2,038 | -€444 | -17.9% |
| Remuneration, social security and pensions | 62 | - | €394 | +€394 | |
| Other operating charges | 640/8 | €607 | €620 | +€12 | +2.0% |
| Gross operating margin | 9900 | €73,825 | €59,379 | -€14,446 | -19.6% |
| Operating profit (loss) | 9901 | €73,218 | €58,365 | -€14,853 | -20.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,550% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,550% |
| Financial charges | 65/66B | €6,723 | €6,662 | -€61 | -0.9% |
| Recurring financial charges | 65 | €6,723 | €6,662 | -€61 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €66,495 | €51,704 | -€14,792 | -22.2% |
| Income taxes | 67/77 | €13,641 | €14,440 | +€799 | +5.9% |
| Profit (loss) for the period | 9904 | €52,854 | €37,264 | -€15,590 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,854 | €37,264 | -€15,590 | -29.5% |
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 17 October 2026 via checked.be.