"SOPHIC": what changed
Two fiscal 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.
"SOPHIC"
Largest movements
- Cash +€50,013
up €50,013 (+1309.3%), from €3,820 to €53,832
mainly Stocks and contracts (+€24,925) and Tax, wage and social debts (+€8,635)
- Stocks and contracts -€24,925
down €24,925 (-29.4%), from €84,649 to €59,724
- Tangible fixed assets -€2,288
down €2,288 (-30.2%), from €7,584 to €5,296
of which Plant, machinery and equipment: -€1,752
- Tax, wage and social debts +€8,635
up €8,635 (+362.8%), from €2,380 to €11,015
- Other debts +€7,478
up €7,478 (+8.4%), from €88,548 to €96,026
- Profit (loss) carried forward +€6,361
up €6,361 (+46.1%), from -€13,789 to -€7,428
- Gross operating margin +€17,618
up €17,618 (+125.7%), from €14,020 to €31,638
- Write-downs +€11,355
up €11,355 (+99.2%), from €11,450 to €22,805
- Financial income -€505
down €505 (-19.1%), from €2,644 to €2,139
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.
Cash bridge derived
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 | €100,445 | €121,906 | +€21,461 | +21.4% |
| Fixed assets | 21/28 | €7,584 | €5,296 | -€2,288 | -30.2% |
| Tangible fixed assets | 22/27 | €7,584 | €5,296 | -€2,288 | -30.2% |
| Plant, machinery and equipment | 23 | €4,531 | €2,779 | -€1,752 | -38.7% |
| Furniture and vehicles | 24 | €171 | - | -€171 | |
| Other tangible fixed assets | 26 | €2,882 | €2,517 | -€365 | -12.7% |
| Current assets | 29/58 | €92,861 | €116,609 | +€23,749 | +25.6% |
| Stocks and contracts in progress | 3 | €84,649 | €59,724 | -€24,925 | -29.4% |
| Stocks | 30/36 | €84,649 | €59,724 | -€24,925 | -29.4% |
| Amounts receivable within one year | 40/41 | €179 | - | -€179 | |
| Trade receivables | 40 | €179 | - | -€179 | |
| Cash at bank and in hand | 54/58 | €3,820 | €53,832 | +€50,013 | +1309.3% |
| Deferred charges and accrued income | 490/1 | €4,213 | €3,053 | -€1,160 | -27.5% |
| Total equity and liabilities | 10/49 | €100,445 | €121,906 | +€21,461 | +21.4% |
| Equity | 10/15 | €6,212 | €12,572 | +€6,361 | +102.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,789 | -€7,428 | +€6,361 | +46.1% |
| Amounts payable | 17/49 | €94,233 | €109,333 | +€15,100 | +16.0% |
| Amounts payable within one year | 42/48 | €94,092 | €109,192 | +€15,100 | +16.0% |
| Trade debts | 44 | €3,163 | €2,151 | -€1,013 | -32.0% |
| Suppliers | 440/4 | €3,163 | €2,151 | -€1,013 | -32.0% |
| Taxes, remuneration and social security | 45 | €2,380 | €11,015 | +€8,635 | +362.8% |
| Taxes | 450/3 | €2,380 | €11,015 | +€8,635 | +362.8% |
| Other amounts payable | 47/48 | €88,548 | €96,026 | +€7,478 | +8.4% |
| Accrued charges and deferred income | 492/3 | €141 | €141 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,377 | €2,288 | -€89 | -3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,450 | €22,805 | +€11,355 | +99.2% |
| Other operating charges | 640/8 | €390 | €275 | -€115 | -29.5% |
| Gross operating margin | 9900 | €14,020 | €31,638 | +€17,618 | +125.7% |
| Operating profit (loss) | 9901 | -€196 | €6,271 | +€6,467 | |
| Financial income | 75/76B | €2,644 | €2,139 | -€505 | -19.1% |
| Recurring financial income | 75 | €2,644 | €2,139 | -€505 | -19.1% |
| Financial charges | 65/66B | €1,785 | €1,876 | +€91 | +5.1% |
| Recurring financial charges | 65 | €1,785 | €1,876 | +€91 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €662 | €6,533 | +€5,871 | +886.9% |
| Income taxes | 67/77 | €179 | €172 | -€7 | -3.7% |
| Profit (loss) for the period | 9904 | €483 | €6,361 | +€5,877 | +1216.3% |
| Profit (loss) for the period to be appropriated | 9905 | €483 | €6,361 | +€5,877 | +1216.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.