SOPHIE DOCQUIER: what changed
What changed
SOPHIE DOCQUIER
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€224,139
2024 · €176,416+€47,723
Equity
€450,979
2024 · €226,840+€224,139
Cash
€310,515
2024 · €217,986+€92,529
Balance sheet total
€1.2m
2024 · €948,113+€234,628
Largest movements
Assets
- Receivables within one year +€149,488
up €149,488 (+21.6%), from €692,984 to €842,472
of which Other amounts receivable: +€118,059
- Cash +€92,529
up €92,529 (+42.4%), from €217,986 to €310,515
mainly Net result for the year (+€224,139) and Short-term financial debts (+€48,433)
Equity and liabilities
- Reserves +€224,139
up €224,139 (+106%), from €211,840 to €435,979
of which Distributable reserves: +€154,169
- Short-term financial debts +€48,433
up €48,433 (+14.4%), from €335,583 to €384,017
- Current portion of long-term debt -€24,739
down €24,739 (-65.8%), from €37,584 to €12,845
- Tax, wage and social debts +€24,727
up €24,727 (+57.0%), from €43,351 to €68,079
- Other debts -€15,598
down €15,598 (-6.0%), from €260,000 to €244,402
Income statement
- Gross operating margin +€86,664
up €86,664 (+27.1%), from €319,306 to €405,970
- Financial charges +€20,139
up €20,139 (+21.1%), from €95,263 to €115,402
- Taxes +€17,354
up €17,354 (+32.8%), from €52,937 to €70,291
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€176,416
Gross operating margin
+€86,664
Depreciation
-€1,963
Other operating charges
-€1,172
Financial income
+€1,688
Financial charges
-€20,139
Taxes
-€17,354
Result 2025
€224,139
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€81,680
Investment
€0
Financing
+€10,849
Cash 2024
€217,986
From operations (derived)
+€81,680
Net result for the year
+€224,139
Depreciation
+€8,121
Receivables within one year
-€149,488
Deferred charges and accrued income
-€732
Trade debts
-€10,496
Tax, wage and social debts
+€24,727
Other debts
-€15,598
Accrued charges and deferred income
+€1,006
Financing
+€10,849
Debts after one year
-€12,845
Current portion of long-term debt
-€24,739
Short-term financial debts
+€48,433
Cash 2025
€310,515
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €948,113 | €1,182,741 | +€234,628 | +24.7% |
| Fixed assets | 21/28 | €30,926 | €22,804 | -€8,121 | -26.3% |
| Tangible fixed assets | 22/27 | €30,926 | €22,804 | -€8,121 | -26.3% |
| Plant, machinery and equipment | 23 | €10,607 | €7,636 | -€2,971 | -28.0% |
| Furniture and vehicles | 24 | €11,519 | €7,528 | -€3,991 | -34.6% |
| Other tangible fixed assets | 26 | €8,800 | €7,641 | -€1,160 | -13.2% |
| Current assets | 29/58 | €917,188 | €1,159,937 | +€242,749 | +26.5% |
| Amounts receivable within one year | 40/41 | €692,984 | €842,472 | +€149,488 | +21.6% |
| Trade receivables | 40 | €233,038 | €264,467 | +€31,429 | +13.5% |
| Other amounts receivable | 41 | €459,946 | €578,005 | +€118,059 | +25.7% |
| Cash at bank and in hand | 54/58 | €217,986 | €310,515 | +€92,529 | +42.4% |
| Deferred charges and accrued income | 490/1 | €6,218 | €6,950 | +€732 | +11.8% |
| Total equity and liabilities | 10/49 | €948,113 | €1,182,741 | +€234,628 | +24.7% |
| Equity | 10/15 | €226,840 | €450,979 | +€224,139 | +98.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €211,840 | €435,979 | +€224,139 | +106% |
| Tax-exempt reserves | 132 | €147,350 | €217,319 | +€69,969 | +47.5% |
| Distributable reserves | 133 | €64,490 | €218,660 | +€154,169 | +239% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €721,273 | €731,762 | +€10,489 | +1.5% |
| Amounts payable after more than one year | 17 | €12,845 | €0 | -€12,845 | -100% |
| Financial debts | 170/4 | €12,845 | €0 | -€12,845 | -100% |
| Amounts payable within one year | 42/48 | €690,164 | €712,492 | +€22,328 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €37,584 | €12,845 | -€24,739 | -65.8% |
| Financial debts | 43 | €335,583 | €384,017 | +€48,433 | +14.4% |
| Other loans | 439 | €335,583 | €384,017 | +€48,433 | +14.4% |
| Trade debts | 44 | €13,646 | €3,150 | -€10,496 | -76.9% |
| Suppliers | 440/4 | €13,646 | €3,150 | -€10,496 | -76.9% |
| Taxes, remuneration and social security | 45 | €43,351 | €68,079 | +€24,727 | +57.0% |
| Taxes | 450/3 | €43,351 | €68,079 | +€24,727 | +57.0% |
| Other amounts payable | 47/48 | €260,000 | €244,402 | -€15,598 | -6.0% |
| Accrued charges and deferred income | 492/3 | €18,264 | €19,270 | +€1,006 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,158 | €8,121 | +€1,963 | +31.9% |
| Other operating charges | 640/8 | €1,015 | €2,187 | +€1,172 | +115% |
| Gross operating margin | 9900 | €319,306 | €405,970 | +€86,664 | +27.1% |
| Operating profit (loss) | 9901 | €312,133 | €395,661 | +€83,528 | +26.8% |
| Financial income | 75/76B | €12,483 | €14,171 | +€1,688 | +13.5% |
| Recurring financial income | 75 | €12,483 | €14,171 | +€1,688 | +13.5% |
| Financial charges | 65/66B | €95,263 | €115,402 | +€20,139 | +21.1% |
| Recurring financial charges | 65 | €95,263 | €115,402 | +€20,139 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €229,354 | €294,430 | +€65,077 | +28.4% |
| Income taxes | 67/77 | €52,937 | €70,291 | +€17,354 | +32.8% |
| Profit (loss) for the period | 9904 | €176,416 | €224,139 | +€47,723 | +27.1% |
| Transfer from tax-exempt reserves | 789 | €67,360 | €42,100 | -€25,260 | -37.5% |
| Transfer to tax-exempt reserves | 689 | €84,377 | €112,069 | +€27,693 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €159,400 | €154,169 | -€5,230 | -3.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.