SOPHIMAGES: what changed
Two financial 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.
SOPHIMAGES
Largest movements
- Cash -€43,519
down €43,519 (-64.6%), from €67,351 to €23,832
mainly Advances received (-€29,500) and Other debts (-€21,404)
- Tangible fixed assets +€2,425
up €2,425 (+28.2%), from €8,611 to €11,036
of which Furniture and vehicles: +€4,319
- Receivables within one year -€869
down €869 (-12.3%), from €7,090 to €6,221
of which Other amounts receivable: -€992
- Advances received -€29,500
down €29,500 (-78.0%), from €37,800 to €8,300
- Other debts -€21,404
down €21,404 (-52.5%), from €40,750 to €19,346
- Trade debts +€7,652
up €7,652 (+224%), from €3,413 to €11,065
- Tax, wage and social debts +€1,227
up €1,227 (+72.3%), from €1,697 to €2,924
- Gross operating margin +€1,780
up €1,780 (+89.9%), from €1,981 to €3,761
- Depreciation +€1,363
up €1,363 (+70.5%), from €1,934 to €3,297
- Taxes -€394
down €394 (-79.6%), from €495 to €101
- Other operating charges -€382
down €382 (-48.9%), from €782 to €400
- Financial charges -€84
down €84 (-26.5%), from €315 to €232
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.
Derived cash bridge
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 | €84,302 | €42,349 | -€41,953 | -49.8% |
| Fixed assets | 21/28 | €9,861 | €12,286 | +€2,425 | +24.6% |
| Tangible fixed assets | 22/27 | €8,611 | €11,036 | +€2,425 | +28.2% |
| Plant, machinery and equipment | 23 | €7,359 | €5,466 | -€1,893 | -25.7% |
| Furniture and vehicles | 24 | €1,252 | €5,570 | +€4,319 | +345% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €74,441 | €30,063 | -€44,378 | -59.6% |
| Amounts receivable within one year | 40/41 | €7,090 | €6,221 | -€869 | -12.3% |
| Trade receivables | 40 | €1,905 | €2,028 | +€123 | +6.5% |
| Other amounts receivable | 41 | €5,185 | €4,193 | -€992 | -19.1% |
| Cash at bank and in hand | 54/58 | €67,351 | €23,832 | -€43,519 | -64.6% |
| Deferred charges and accrued income | 490/1 | - | €10 | +€10 | |
| Total equity and liabilities | 10/49 | €84,302 | €42,349 | -€41,953 | -49.8% |
| Equity | 10/15 | €641 | €714 | +€73 | +11.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€359 | -€286 | +€73 | +20.3% |
| Amounts payable | 17/49 | €83,660 | €41,635 | -€42,026 | -50.2% |
| Amounts payable within one year | 42/48 | €83,660 | €41,635 | -€42,026 | -50.2% |
| Trade debts | 44 | €3,413 | €11,065 | +€7,652 | +224% |
| Suppliers | 440/4 | €3,413 | €11,065 | +€7,652 | +224% |
| Advances received on contracts in progress | 46 | €37,800 | €8,300 | -€29,500 | -78.0% |
| Taxes, remuneration and social security | 45 | €1,697 | €2,924 | +€1,227 | +72.3% |
| Taxes | 450/3 | €1,697 | €2,924 | +€1,227 | +72.3% |
| Other amounts payable | 47/48 | €40,750 | €19,346 | -€21,404 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,934 | €3,297 | +€1,363 | +70.5% |
| Other operating charges | 640/8 | €782 | €400 | -€382 | -48.9% |
| Gross operating margin | 9900 | €1,981 | €3,761 | +€1,780 | +89.9% |
| Operating profit (loss) | 9901 | -€735 | €64 | +€799 | |
| Financial income | 75/76B | €268 | €342 | +€74 | +27.7% |
| Recurring financial income | 75 | €268 | €342 | +€74 | +27.7% |
| Financial charges | 65/66B | €315 | €232 | -€84 | -26.5% |
| Recurring financial charges | 65 | €315 | €232 | -€84 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | -€783 | €174 | +€956 | |
| Income taxes | 67/77 | €495 | €101 | -€394 | -79.6% |
| Profit (loss) for the period | 9904 | -€1,277 | €73 | +€1,350 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,277 | €73 | +€1,350 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.