SOPHIE MAS: what changed
SOPHIE MAS
Largest movements
- Receivables within one year -€22,229
down €22,229 (-36.5%), from €60,879 to €38,650
of which Trade receivables: -€25,196
- Cash +€14,518
up €14,518 (+58.3%), from €24,884 to €39,402
mainly Receivables within one year (+€22,229) and Net result for the year (+€16,840)
- Deferred charges and accrued income +€7,387
up €7,387 (+226%), from €3,273 to €10,660
- Reserves +€16,840
up €16,840 (+27.3%), from €61,728 to €78,567
- Tax, wage and social debts -€15,632
down €15,632 (-84.8%), from €18,432 to €2,800
of which Taxes: -€15,432
- Trade debts -€1,547
down €1,547 (-44.3%), from €3,492 to €1,945
- Gross operating margin -€56,074
down €56,074 (-72.3%), from €77,594 to €21,520
- Taxes -€11,196
down €11,196 (-72.6%), from €15,432 to €4,236
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,036 | €88,711 | -€325 | -0.4% |
| Current assets | 29/58 | €89,036 | €88,711 | -€325 | -0.4% |
| Amounts receivable within one year | 40/41 | €60,879 | €38,650 | -€22,229 | -36.5% |
| Trade receivables | 40 | €25,196 | €0 | -€25,196 | -100% |
| Other amounts receivable | 41 | €35,684 | €38,650 | +€2,966 | +8.3% |
| Cash at bank and in hand | 54/58 | €24,884 | €39,402 | +€14,518 | +58.3% |
| Deferred charges and accrued income | 490/1 | €3,273 | €10,660 | +€7,387 | +226% |
| Total equity and liabilities | 10/49 | €89,036 | €88,711 | -€325 | -0.4% |
| Equity | 10/15 | €66,728 | €83,567 | +€16,840 | +25.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €61,728 | €78,567 | +€16,840 | +27.3% |
| Distributable reserves | 133 | €61,728 | €78,567 | +€16,840 | +27.3% |
| Amounts payable | 17/49 | €22,308 | €5,144 | -€17,164 | -76.9% |
| Amounts payable within one year | 42/48 | €21,924 | €4,745 | -€17,179 | -78.4% |
| Trade debts | 44 | €3,492 | €1,945 | -€1,547 | -44.3% |
| Suppliers | 440/4 | €3,492 | €1,945 | -€1,547 | -44.3% |
| Taxes, remuneration and social security | 45 | €18,432 | €2,800 | -€15,632 | -84.8% |
| Taxes | 450/3 | €16,032 | €600 | -€15,432 | -96.3% |
| Remuneration and social security | 454/9 | €2,400 | €2,200 | -€200 | -8.3% |
| Accrued charges and deferred income | 492/3 | €384 | €400 | +€15 | +4.0% |
| Other operating charges | 640/8 | €434 | €403 | -€32 | -7.3% |
| Gross operating margin | 9900 | €77,594 | €21,520 | -€56,074 | -72.3% |
| Operating profit (loss) | 9901 | €77,160 | €21,117 | -€56,043 | -72.6% |
| Financial charges | 65/66B | - | €42 | +€42 | |
| Recurring financial charges | 65 | - | €42 | +€42 | |
| Profit (loss) for the period before taxes | 9903 | €77,160 | €21,075 | -€56,084 | -72.7% |
| Income taxes | 67/77 | €15,432 | €4,236 | -€11,196 | -72.6% |
| Profit (loss) for the period | 9904 | €61,728 | €16,840 | -€44,888 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,728 | €16,840 | -€44,888 | -72.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.