Sophie Development: 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 Development
Largest movements
- Cash -€40,930
down €40,930 (-98.5%), from €41,553 to €624
mainly Trade debts (-€44,602) and Contributions, distributions and other (-€22,112)
- Deferred charges and accrued income +€6,250
up €6,250 (+19.1%), from €32,665 to €38,915
- Receivables within one year -€2,213
down €2,213 (-1.7%), from €127,691 to €125,478
- Trade debts -€44,602
down €44,602 (-57.9%), from €76,979 to €32,377
- Other debts +€8,122
up €8,122 (+8.2%), from €98,752 to €106,874
- Tax, wage and social debts -€4,357
down €4,357 (-75.5%), from €5,773 to €1,416
- Accrued charges and deferred income +€3,945
new in 2025: €3,945
- Financial income -€6,157
down €6,157 (-49.6%), from €12,407 to €6,250
- Financial charges +€3,923
up €3,923 (+939.8%), from €417 to €4,340
of which Financial charges: +€3,923
- Taxes +€1,893
up €1,893 (+32.8%), from €5,773 to €7,666
- Other operating charges +€511
up €511 (+5674.8%), from €9 to €520
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 | €201,909 | €165,016 | -€36,893 | -18.3% |
| Current assets | 29/58 | €201,909 | €165,016 | -€36,893 | -18.3% |
| Amounts receivable within one year | 40/41 | €127,691 | €125,478 | -€2,213 | -1.7% |
| Other amounts receivable | 41 | €127,691 | €125,478 | -€2,213 | -1.7% |
| Cash at bank and in hand | 54/58 | €41,553 | €624 | -€40,930 | -98.5% |
| Deferred charges and accrued income | 490/1 | €32,665 | €38,915 | +€6,250 | +19.1% |
| Total equity and liabilities | 10/49 | €201,909 | €165,016 | -€36,893 | -18.3% |
| Equity | 10/15 | €20,405 | €20,405 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €181,504 | €144,611 | -€36,893 | -20.3% |
| Amounts payable within one year | 42/48 | €181,504 | €140,666 | -€40,838 | -22.5% |
| Trade debts | 44 | €76,979 | €32,377 | -€44,602 | -57.9% |
| Suppliers | 440/4 | €76,979 | €32,377 | -€44,602 | -57.9% |
| Taxes, remuneration and social security | 45 | €5,773 | €1,416 | -€4,357 | -75.5% |
| Taxes | 450/3 | €5,773 | €1,416 | -€4,357 | -75.5% |
| Other amounts payable | 47/48 | €98,752 | €106,874 | +€8,122 | +8.2% |
| Accrued charges and deferred income | 492/3 | - | €3,945 | +€3,945 | |
| Non-recurring operating income | 76A | €40,291 | €2,812 | -€37,479 | -93.0% |
| Other operating charges | 640/8 | €9 | €520 | +€511 | +5674.8% |
| Non-recurring operating charges | 66A | €15,605 | - | -€15,605 | |
| Gross operating margin | 9900 | €28,146 | €28,388 | +€242 | +0.9% |
| Operating profit (loss) | 9901 | €12,532 | €27,869 | +€15,337 | +122.4% |
| Financial income | 75/76B | €12,407 | €6,250 | -€6,157 | -49.6% |
| Recurring financial income | 75 | €12,407 | €6,250 | -€6,157 | -49.6% |
| Financial charges | 65/66B | €417 | €4,340 | +€3,923 | +939.8% |
| Recurring financial charges | 65 | €417 | €4,340 | +€3,923 | +939.8% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €24,521 | €29,778 | +€5,257 | +21.4% |
| Income taxes | 67/77 | €5,773 | €7,666 | +€1,893 | +32.8% |
| Profit (loss) for the period | 9904 | €18,748 | €22,112 | +€3,364 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,748 | €22,112 | +€3,364 | +17.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.