SOPHIA: 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.
SOPHIA
Largest movements
- Cash +€304
up €304 (+40.9%), from €743 to €1,047
mainly Other debts (+€484)
- Other debts +€484
up €484 (+2.0%), from €23,710 to €24,194
- Profit (loss) carried forward -€180
down €180 (-0.2%), from -€84,940 to -€85,120
- Financial income +€5
new in 2025: €5
- Other operating charges +€2
up €2 (+1.7%), from €118 to €120
- Gross operating margin -€1
down €1 (-1.6%), from -€64 to -€65
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 | €743 | €1,047 | +€304 | +40.9% |
| Current assets | 29/58 | €743 | €1,047 | +€304 | +40.9% |
| Cash at bank and in hand | 54/58 | €743 | €1,047 | +€304 | +40.9% |
| Total equity and liabilities | 10/49 | €743 | €1,047 | +€304 | +40.9% |
| Equity | 10/15 | -€22,967 | -€23,147 | -€180 | -0.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,940 | -€85,120 | -€180 | -0.2% |
| Amounts payable | 17/49 | €23,710 | €24,194 | +€484 | +2.0% |
| Amounts payable within one year | 42/48 | €23,710 | €24,194 | +€484 | +2.0% |
| Other amounts payable | 47/48 | €23,710 | €24,194 | +€484 | +2.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€64 | -€65 | -€1 | -1.6% |
| Operating profit (loss) | 9901 | -€182 | -€185 | -€3 | -1.6% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Profit (loss) for the period before taxes | 9903 | -€182 | -€180 | +€2 | +1.1% |
| Profit (loss) for the period | 9904 | -€182 | -€180 | +€2 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€182 | -€180 | +€2 | +1.1% |
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 19 October 2026 via checked.be.