SophArth: 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.
SophArth
Largest movements
- Cash +€41,771
up €41,771 (+21.6%), from €192,959 to €234,730
mainly Net result for the year (+€69,070) and Trade debts (+€4,097)
- Receivables within one year +€26,385
up €26,385 (+14.9%), from €177,464 to €203,850
of which Other amounts receivable: +€38,860
- Reserves +€69,070
up €69,070 (+23.1%), from €298,746 to €367,816
- Tax, wage and social debts -€5,011
down €5,011 (-15.4%), from €32,612 to €27,601
- Gross operating margin -€23,490
down €23,490 (-20.2%), from €116,101 to €92,612
- Taxes -€5,011
down €5,011 (-15.4%), from €32,612 to €27,601
- Financial charges -€2,964
down €2,964 (-79.8%), from €3,713 to €749
- Financial income +€1,762
up €1,762 (+47.9%), from €3,678 to €5,440
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 | €371,893 | €440,050 | +€68,157 | +18.3% |
| Fixed assets | 21/28 | €1,470 | €1,470 | = | 0.0% |
| Financial fixed assets | 28 | €1,470 | €1,470 | = | 0.0% |
| Current assets | 29/58 | €370,423 | €438,580 | +€68,157 | +18.4% |
| Amounts receivable within one year | 40/41 | €177,464 | €203,850 | +€26,385 | +14.9% |
| Trade receivables | 40 | €55,280 | €42,805 | -€12,475 | -22.6% |
| Other amounts receivable | 41 | €122,185 | €161,045 | +€38,860 | +31.8% |
| Cash at bank and in hand | 54/58 | €192,959 | €234,730 | +€41,771 | +21.6% |
| Total equity and liabilities | 10/49 | €371,893 | €440,050 | +€68,157 | +18.3% |
| Equity | 10/15 | €301,246 | €370,316 | +€69,070 | +22.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €298,746 | €367,816 | +€69,070 | +23.1% |
| Distributable reserves | 133 | €298,746 | €367,816 | +€69,070 | +23.1% |
| Amounts payable | 17/49 | €70,647 | €69,733 | -€914 | -1.3% |
| Amounts payable within one year | 42/48 | €70,647 | €69,733 | -€914 | -1.3% |
| Trade debts | 44 | €38,035 | €42,132 | +€4,097 | +10.8% |
| Suppliers | 440/4 | €38,035 | €42,132 | +€4,097 | +10.8% |
| Taxes, remuneration and social security | 45 | €32,612 | €27,601 | -€5,011 | -15.4% |
| Taxes | 450/3 | €32,612 | €27,601 | -€5,011 | -15.4% |
| Other operating charges | 640/8 | €367 | €632 | +€265 | +72.2% |
| Gross operating margin | 9900 | €116,101 | €92,612 | -€23,490 | -20.2% |
| Operating profit (loss) | 9901 | €115,735 | €91,980 | -€23,755 | -20.5% |
| Financial income | 75/76B | €3,678 | €5,440 | +€1,762 | +47.9% |
| Recurring financial income | 75 | €3,678 | €5,440 | +€1,762 | +47.9% |
| Financial charges | 65/66B | €3,713 | €749 | -€2,964 | -79.8% |
| Recurring financial charges | 65 | €3,713 | €749 | -€2,964 | -79.8% |
| Profit (loss) for the period before taxes | 9903 | €115,699 | €96,671 | -€19,028 | -16.4% |
| Income taxes | 67/77 | €32,612 | €27,601 | -€5,011 | -15.4% |
| Profit (loss) for the period | 9904 | €83,088 | €69,070 | -€14,018 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,088 | €69,070 | -€14,018 | -16.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.