SOPHIE CONCEPT: 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.
SOPHIE CONCEPT
Largest movements
- Tangible fixed assets -€12,994
down €12,994 (-3.1%), from €417,961 to €404,967
- Debts after one year -€9,673
down €9,673 (-2.6%), from €374,564 to €364,891
- Profit (loss) carried forward -€7,134
down €7,134 (-101.6%), from -€7,019 to -€14,153
- Current portion of long-term debt +€5,487
up €5,487 (+61.0%), from €8,998 to €14,485
- Financial charges +€21,689
up €21,689 (+355.2%), from €6,105 to €27,794
- Other operating charges -€3,851
down €3,851 (-80.0%), from €4,815 to €964
- Gross operating margin +€2,430
up €2,430 (+7.6%), from €32,134 to €34,564
- Depreciation -€2,170
down €2,170 (-14.3%), from €15,164 to €12,994
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €422,628 | €412,741 | -€9,888 | -2.3% |
| Fixed assets | 21/28 | €417,961 | €404,967 | -€12,994 | -3.1% |
| Tangible fixed assets | 22/27 | €417,961 | €404,967 | -€12,994 | -3.1% |
| Land and buildings | 22 | €417,961 | €404,967 | -€12,994 | -3.1% |
| Current assets | 29/58 | €4,667 | €7,774 | +€3,106 | +66.6% |
| Amounts receivable within one year | 40/41 | €333 | €333 | = | 0.0% |
| Other amounts receivable | 41 | €333 | €333 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,334 | €4,440 | +€106 | +2.5% |
| Deferred charges and accrued income | 490/1 | - | €3,000 | +€3,000 | |
| Total equity and liabilities | 10/49 | €422,628 | €412,741 | -€9,888 | -2.3% |
| Equity | 10/15 | -€567 | -€7,701 | -€7,134 | -1258.6% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €202 | €202 | = | 0.0% |
| Non-distributable reserves | 130/1 | €202 | €202 | = | 0.0% |
| Reserves not available under the articles | 1311 | €202 | €202 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,019 | -€14,153 | -€7,134 | -101.6% |
| Amounts payable | 17/49 | €423,195 | €420,442 | -€2,754 | -0.7% |
| Amounts payable after more than one year | 17 | €374,564 | €364,891 | -€9,673 | -2.6% |
| Financial debts | 170/4 | €374,564 | €364,891 | -€9,673 | -2.6% |
| Amounts payable within one year | 42/48 | €48,631 | €55,551 | +€6,920 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €8,998 | €14,485 | +€5,487 | +61.0% |
| Trade debts | 44 | €3,536 | €4,968 | +€1,433 | +40.5% |
| Suppliers | 440/4 | €3,536 | €4,968 | +€1,433 | +40.5% |
| Other amounts payable | 47/48 | €36,097 | €36,097 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,164 | €12,994 | -€2,170 | -14.3% |
| Other operating charges | 640/8 | €4,815 | €964 | -€3,851 | -80.0% |
| Gross operating margin | 9900 | €32,134 | €34,564 | +€2,430 | +7.6% |
| Operating profit (loss) | 9901 | €12,155 | €20,606 | +€8,451 | +69.5% |
| Financial income | 75/76B | €137 | €54 | -€83 | -60.3% |
| Recurring financial income | 75 | €137 | €54 | -€83 | -60.3% |
| Financial charges | 65/66B | €6,105 | €27,794 | +€21,689 | +355.2% |
| Recurring financial charges | 65 | €6,105 | €27,794 | +€21,689 | +355.2% |
| Profit (loss) for the period before taxes | 9903 | €6,186 | -€7,134 | -€13,320 | |
| Profit (loss) for the period | 9904 | €6,186 | -€7,134 | -€13,320 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,186 | -€7,134 | -€13,320 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.