SOPHI 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.
SOPHI MANAGEMENT
Largest movements
- Cash +€25,981
up €25,981 (+54.0%), from €48,141 to €74,122
mainly Other debts (+€82,201) and Tax, wage and social debts (+€12,373)
- Tangible fixed assets -€10,946
down €10,946 (-17.5%), from €62,377 to €51,431
of which Furniture and vehicles: -€8,082
- Receivables within one year -€6,926
down €6,926 (-50.4%), from €13,753 to €6,827
of which Other amounts receivable: -€7,951
- Other debts +€82,201
up €82,201 (+675%), from €12,186 to €94,387
- Reserves -€78,829
down €78,829 (-54.5%), from €144,586 to €65,757
- Tax, wage and social debts +€12,373
new in 2025: €12,373
- Current portion of long-term debt -€6,331
no longer reported in 2025 (was €6,331)
- Gross operating margin +€26,871
up €26,871 (+806%), from €3,334 to €30,205
- Taxes +€3,154
up €3,154 (+199%), from €1,586 to €4,740
- Depreciation -€2,267
down €2,267 (-17.2%), from €13,213 to €10,946
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 | €195,078 | €203,183 | +€8,105 | +4.2% |
| Fixed assets | 21/28 | €130,791 | €119,845 | -€10,946 | -8.4% |
| Tangible fixed assets | 22/27 | €62,377 | €51,431 | -€10,946 | -17.5% |
| Land and buildings | 22 | €50,627 | €47,763 | -€2,864 | -5.7% |
| Furniture and vehicles | 24 | €11,750 | €3,667 | -€8,082 | -68.8% |
| Financial fixed assets | 28 | €68,414 | €68,414 | = | 0.0% |
| Current assets | 29/58 | €64,287 | €83,338 | +€19,051 | +29.6% |
| Amounts receivable within one year | 40/41 | €13,753 | €6,827 | -€6,926 | -50.4% |
| Trade receivables | 40 | €5,802 | €6,827 | +€1,025 | +17.7% |
| Other amounts receivable | 41 | €7,951 | - | -€7,951 | |
| Cash at bank and in hand | 54/58 | €48,141 | €74,122 | +€25,981 | +54.0% |
| Deferred charges and accrued income | 490/1 | €2,393 | €2,389 | -€5 | -0.2% |
| Total equity and liabilities | 10/49 | €195,078 | €203,183 | +€8,105 | +4.2% |
| Equity | 10/15 | €90,116 | €11,287 | -€78,829 | -87.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €144,586 | €65,757 | -€78,829 | -54.5% |
| Distributable reserves | 133 | €144,586 | €65,757 | -€78,829 | -54.5% |
| Profit (loss) carried forward | 14 | -€74,930 | -€74,930 | = | 0.0% |
| Amounts payable | 17/49 | €104,962 | €191,896 | +€86,934 | +82.8% |
| Amounts payable after more than one year | 17 | €85,000 | €85,000 | = | 0.0% |
| Financial debts | 170/4 | €85,000 | €85,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,962 | €106,896 | +€86,934 | +436% |
| Current portion of amounts payable after more than one year | 42 | €6,331 | - | -€6,331 | |
| Trade debts | 44 | €1,445 | €136 | -€1,309 | -90.6% |
| Suppliers | 440/4 | €1,445 | €136 | -€1,309 | -90.6% |
| Taxes, remuneration and social security | 45 | - | €12,373 | +€12,373 | |
| Taxes | 450/3 | - | €12,373 | +€12,373 | |
| Other amounts payable | 47/48 | €12,186 | €94,387 | +€82,201 | +675% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,213 | €10,946 | -€2,267 | -17.2% |
| Other operating charges | 640/8 | €1,030 | €983 | -€48 | -4.6% |
| Gross operating margin | 9900 | €3,334 | €30,205 | +€26,871 | +806% |
| Operating profit (loss) | 9901 | -€10,909 | €18,277 | +€29,186 | |
| Financial income | 75/76B | €154 | €219 | +€65 | +42.2% |
| Recurring financial income | 75 | €154 | €219 | +€65 | +42.2% |
| Financial charges | 65/66B | €4,727 | €4,585 | -€142 | -3.0% |
| Recurring financial charges | 65 | €4,727 | €4,585 | -€142 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,482 | €13,911 | +€29,393 | |
| Income taxes | 67/77 | €1,586 | €4,740 | +€3,154 | +199% |
| Profit (loss) for the period | 9904 | -€17,068 | €9,171 | +€26,239 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,068 | €9,171 | +€26,239 |
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 29 October 2026 via checked.be.