SOPHIA 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.
SOPHIA Management
Largest movements
- Tangible fixed assets +€28,279
up €28,279 (+130%), from €21,725 to €50,004
- Other debts +€25,967
new in 2025: €25,967
- Tax, wage and social debts +€15,165
up €15,165 (+3,033%), from €500 to €15,665
- Profit (loss) carried forward -€11,967
down €11,967 (-53.9%), from €22,198 to €10,231
- Gross operating margin -€12,676
down €12,676 (-61.1%), from €20,754 to €8,078
- Taxes +€1,758
up €1,758 (+352%), from €500 to €2,258
- Depreciation -€1,222
down €1,222 (-6.9%), from €17,722 to €16,500
- Staff costs -€275
no longer reported in 2025 (was €275)
- Other operating charges +€250
up €250 (+25.9%), from €964 to €1,214
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,035 | €152,126 | +€29,091 | +23.6% |
| Fixed assets | 21/28 | €22,088 | €50,367 | +€28,279 | +128% |
| Tangible fixed assets | 22/27 | €21,725 | €50,004 | +€28,279 | +130% |
| Furniture and vehicles | 24 | €21,725 | €50,004 | +€28,279 | +130% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €100,946 | €101,759 | +€813 | +0.8% |
| Amounts receivable within one year | 40/41 | €100,946 | €101,759 | +€813 | +0.8% |
| Trade receivables | 40 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 41 | €85,946 | €101,759 | +€15,813 | +18.4% |
| Total equity and liabilities | 10/49 | €123,035 | €152,126 | +€29,091 | +23.6% |
| Equity | 10/15 | €122,198 | €110,231 | -€11,967 | -9.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Contributions outside capital | 11 | €100,000 | - | -€100,000 | |
| Other | 1109/19 | €100,000 | - | -€100,000 | |
| Profit (loss) carried forward | 14 | €22,198 | €10,231 | -€11,967 | -53.9% |
| Amounts payable | 17/49 | €837 | €41,895 | +€41,059 | +4,908% |
| Amounts payable within one year | 42/48 | €837 | €41,895 | +€41,059 | +4,908% |
| Trade debts | 44 | €337 | €263 | -€74 | -21.9% |
| Suppliers | 440/4 | €337 | €263 | -€74 | -21.9% |
| Taxes, remuneration and social security | 45 | €500 | €15,665 | +€15,165 | +3,033% |
| Taxes | 450/3 | €500 | €15,665 | +€15,165 | +3,033% |
| Other amounts payable | 47/48 | - | €25,967 | +€25,967 | |
| Remuneration, social security and pensions | 62 | €275 | - | -€275 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,722 | €16,500 | -€1,222 | -6.9% |
| Other operating charges | 640/8 | €964 | €1,214 | +€250 | +25.9% |
| Gross operating margin | 9900 | €20,754 | €8,078 | -€12,676 | -61.1% |
| Operating profit (loss) | 9901 | €1,793 | -€9,635 | -€11,429 | |
| Financial charges | 65/66B | €106 | €74 | -€32 | -30.3% |
| Recurring financial charges | 65 | €106 | €74 | -€32 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €1,687 | -€9,709 | -€11,397 | |
| Income taxes | 67/77 | €500 | €2,258 | +€1,758 | +352% |
| Profit (loss) for the period | 9904 | €1,187 | -€11,967 | -€13,155 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,187 | -€11,967 | -€13,155 |
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.