SOPHIBUS: 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.
What changed
SOPHIBUS
NACE 49.310, Scheduled passenger transport by road
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€493,746
2024 · €830,847-€337,101
Equity
€5.1m
2024 · €4.9m+€248,746
Cash
€4,706
2024 · €610+€4,096
Balance sheet total
€6.7m
2024 · €11.4m-€4.6m
Largest movements
Assets
- Receivables within one year -€4.5m
down €4.5m (-45.0%), from €10.0m to €5.5m
of which Other amounts receivable: -€4.5m
- Tangible fixed assets -€226,593
down €226,593 (-17.7%), from €1.3m to €1.1m
of which Leasing and similar rights: -€263,741
Equity and liabilities
- Other debts -€4.8m
down €4.8m (-95.1%), from €5.0m to €245,000
- Reserves +€246,600
up €246,600 (+5.2%), from €4.7m to €5.0m
of which Distributable reserves: +€245,000
- Debts after one year -€238,888
down €238,888 (-30.8%), from €775,461 to €536,573
Income statement
- Financial income -€166,057
down €166,057 (-47.3%), from €350,718 to €184,662
- Services and other goods +€145,439
up €145,439 (+26.0%), from €558,357 to €703,796
- Turnover -€118,956
down €118,956 (-2.2%), from €5.4m to €5.3m
- Taxes -€108,797
down €108,797 (-39.1%), from €278,375 to €169,578
of which Taxes: -€107,708
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.
Result 2024
€830,847
Turnover
-€118,956
Other operating income
+€32,150
Goods and materials
-€16,517
Services and other goods
-€145,439
Staff costs
-€24,441
Depreciation
+€35,724
Write-downs
-€4,796
Other operating charges
-€7,344
Other operating items
-€24,033
Financial income
-€166,057
Financial charges
-€6,188
Taxes
+€108,797
Result 2025
€493,746
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€641,596
Investment
-€155,844
Financing
-€481,656
Cash 2024
€610
From operations (derived)
+€641,596
Net result for the year
+€493,746
Depreciation
+€382,437
Stocks and contracts
+€12,970
Receivables within one year
+€4.5m
Deferred charges and accrued income
-€85,241
Trade debts
+€88,748
Tax, wage and social debts
+€18,147
Smaller working-capital items
+€5,403
Other debts
-€4.8m
Investment (derived)
-€155,844
Investment in fixed assets (net)
-€155,844
Financing
-€481,656
Debts after one year
-€238,888
Current portion of long-term debt
+€2,655
Short-term financial debts
-€424
Contributions, distributions and other
-€245,000
Cash 2025
€4,706
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,377,925 | €6,747,313 | -€4.6m | -40.7% |
| Fixed assets | 21/28 | €1,282,997 | €1,056,403 | -€226,593 | -17.7% |
| Tangible fixed assets | 22/27 | €1,282,997 | €1,056,403 | -€226,593 | -17.7% |
| Land and buildings | 22 | €116,013 | €110,396 | -€5,616 | -4.8% |
| Plant, machinery and equipment | 23 | €20,550 | €13,145 | -€7,405 | -36.0% |
| Furniture and vehicles | 24 | €265,998 | €316,167 | +€50,168 | +18.9% |
| Leasing and similar rights | 25 | €880,436 | €616,695 | -€263,741 | -30.0% |
| Current assets | 29/58 | €10,094,928 | €5,690,910 | -€4.4m | -43.6% |
| Stocks and contracts in progress | 3 | €91,521 | €78,550 | -€12,970 | -14.2% |
| Stocks | 30/36 | €91,521 | €78,550 | -€12,970 | -14.2% |
| Raw materials and consumables | 30/31 | €91,521 | €78,550 | -€12,970 | -14.2% |
| Amounts receivable within one year | 40/41 | €9,967,235 | €5,486,849 | -€4.5m | -45.0% |
| Trade receivables | 40 | €886,077 | €859,501 | -€26,576 | -3.0% |
| Other amounts receivable | 41 | €9,081,158 | €4,627,348 | -€4.5m | -49.0% |
| Cash at bank and in hand | 54/58 | €610 | €4,706 | +€4,096 | +672% |
| Deferred charges and accrued income | 490/1 | €35,563 | €120,804 | +€85,241 | +240% |
| Total equity and liabilities | 10/49 | €11,377,925 | €6,747,313 | -€4.6m | -40.7% |
| Equity | 10/15 | €4,856,385 | €5,105,131 | +€248,746 | +5.1% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €4,728,062 | €4,974,662 | +€246,600 | +5.2% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,018,562 | €1,020,162 | +€1,600 | +0.2% |
| Distributable reserves | 133 | €3,697,000 | €3,942,000 | +€245,000 | +6.6% |
| Profit (loss) carried forward | 14 | €3,323 | €5,469 | +€2,146 | +64.6% |
| Amounts payable | 17/49 | €6,521,539 | €1,642,182 | -€4.9m | -74.8% |
| Amounts payable after more than one year | 17 | €775,461 | €536,573 | -€238,888 | -30.8% |
| Financial debts | 170/4 | €775,461 | €536,573 | -€238,888 | -30.8% |
| Leasing and similar obligations | 172 | €775,461 | €536,573 | -€238,888 | -30.8% |
| Amounts payable within one year | 42/48 | €5,746,079 | €1,104,389 | -€4.6m | -80.8% |
| Current portion of amounts payable after more than one year | 42 | €236,232 | €238,888 | +€2,655 | +1.1% |
| Financial debts | 43 | €424 | - | -€424 | |
| Credit institutions | 430/8 | €424 | - | -€424 | |
| Trade debts | 44 | €81,325 | €170,073 | +€88,748 | +109% |
| Suppliers | 440/4 | €81,325 | €170,073 | +€88,748 | +109% |
| Advances received on contracts in progress | 46 | €3,083 | €7,266 | +€4,183 | +136% |
| Taxes, remuneration and social security | 45 | €425,014 | €443,162 | +€18,147 | +4.3% |
| Taxes | 450/3 | €103,968 | €141,546 | +€37,578 | +36.1% |
| Remuneration and social security | 454/9 | €321,046 | €301,615 | -€19,431 | -6.1% |
| Other amounts payable | 47/48 | €5,000,000 | €245,000 | -€4.8m | -95.1% |
| Accrued charges and deferred income | 492/3 | - | €1,220 | +€1,220 | |
| Operating income | 70/76A | €5,617,206 | €5,501,240 | -€115,966 | -2.1% |
| Turnover | 70 | €5,435,981 | €5,317,025 | -€118,956 | -2.2% |
| Other operating income | 74 | €151,565 | €183,715 | +€32,150 | +21.2% |
| Non-recurring operating income | 76A | €29,660 | €500 | -€29,160 | -98.3% |
| Operating charges | 60/66A | €4,846,382 | €5,004,069 | +€157,687 | +3.3% |
| Goods for resale, raw materials and consumables | 60 | €1,146,402 | €1,162,919 | +€16,517 | +1.4% |
| Purchases | 600/8 | €1,144,543 | €1,152,393 | +€7,850 | +0.7% |
| Change in stocks: decrease (increase) | 609 | €1,859 | €10,526 | +€8,667 | +466% |
| Services and other goods | 61 | €558,357 | €703,796 | +€145,439 | +26.0% |
| Remuneration, social security and pensions | 62 | €2,707,583 | €2,732,024 | +€24,441 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €418,161 | €382,437 | -€35,724 | -8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,352 | €2,445 | +€4,796 | |
| Other operating charges | 640/8 | €11,375 | €18,720 | +€7,344 | +64.6% |
| Non-recurring operating charges | 66A | €6,856 | €1,729 | -€5,127 | -74.8% |
| Operating profit (loss) | 9901 | €770,823 | €497,170 | -€273,653 | -35.5% |
| Financial income | 75/76B | €350,718 | €184,662 | -€166,057 | -47.3% |
| Recurring financial income | 75 | €350,718 | €184,662 | -€166,057 | -47.3% |
| Income from current assets | 751 | €320,568 | €170,490 | -€150,078 | -46.8% |
| Other financial income | 752/9 | €30,151 | €14,172 | -€15,979 | -53.0% |
| Financial charges | 65/66B | €12,320 | €18,508 | +€6,188 | +50.2% |
| Recurring financial charges | 65 | €12,320 | €18,508 | +€6,188 | +50.2% |
| Debt charges | 650 | €9,973 | €15,787 | +€5,814 | +58.3% |
| Other financial charges | 652/9 | €2,347 | €2,721 | +€374 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €1,109,222 | €663,324 | -€445,898 | -40.2% |
| Income taxes | 67/77 | €278,375 | €169,578 | -€108,797 | -39.1% |
| Taxes | 670/3 | €280,650 | €172,942 | -€107,708 | -38.4% |
| Tax adjustments and reversals of tax provisions | 77 | €2,275 | €3,364 | +€1,089 | +47.9% |
| Profit (loss) for the period | 9904 | €830,847 | €493,746 | -€337,101 | -40.6% |
| Transfer from tax-exempt reserves | 789 | €1,600 | - | -€1,600 | |
| Transfer to tax-exempt reserves | 689 | €1,500 | €1,600 | +€100 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €830,947 | €492,146 | -€338,801 | -40.8% |
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 18 October 2026 via checked.be.