SOPHIMBEL: 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.
SOPHIMBEL
Largest movements
- Cash +€26,523
up €26,523 (+13.0%), from €204,307 to €230,830
mainly Other debts (+€34,205) and Net result for the year (+€14,946)
- Tangible fixed assets -€13,232
down €13,232 (-20.1%), from €65,925 to €52,693
of which Plant, machinery and equipment: -€13,232
- Reserves -€34,205
down €34,205 (-69.0%), from €49,597 to €15,392
of which Distributable reserves: -€34,205
- Other debts +€34,205
up €34,205 (+1864.9%), from €1,834 to €36,039
- Profit (loss) carried forward +€14,946
up €14,946 (+6.5%), from €230,445 to €245,391
- Gross operating margin +€6,937
up €6,937 (+29.1%), from €23,852 to €30,788
- Depreciation +€3,308
up €3,308 (+33.3%), from €9,924 to €13,232
- Taxes +€780
up €780 (+26.4%), from €2,957 to €3,736
- Financial income +€436
up €436 (+32.5%), from €1,342 to €1,777
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 | €322,703 | €335,929 | +€13,225 | +4.1% |
| Fixed assets | 21/28 | €66,460 | €53,228 | -€13,232 | -19.9% |
| Tangible fixed assets | 22/27 | €65,925 | €52,693 | -€13,232 | -20.1% |
| Land and buildings | 22 | €4,037 | €4,037 | = | 0.0% |
| Plant, machinery and equipment | 23 | €61,888 | €48,656 | -€13,232 | -21.4% |
| Financial fixed assets | 28 | €535 | €535 | = | 0.0% |
| Current assets | 29/58 | €256,243 | €282,700 | +€26,457 | +10.3% |
| Amounts receivable within one year | 40/41 | €51,936 | €51,871 | -€66 | -0.1% |
| Other amounts receivable | 41 | €51,936 | €51,871 | -€66 | -0.1% |
| Cash at bank and in hand | 54/58 | €204,307 | €230,830 | +€26,523 | +13.0% |
| Total equity and liabilities | 10/49 | €322,703 | €335,929 | +€13,225 | +4.1% |
| Equity | 10/15 | €317,912 | €298,653 | -€19,259 | -6.1% |
| Contributions | 10/11 | €37,870 | €37,870 | = | 0.0% |
| Contributions outside capital | 11 | €37,870 | €37,870 | = | 0.0% |
| Other | 1109/19 | €37,870 | €37,870 | = | 0.0% |
| Reserves | 13 | €49,597 | €15,392 | -€34,205 | -69.0% |
| Tax-exempt reserves | 132 | €11,605 | €11,605 | = | 0.0% |
| Distributable reserves | 133 | €37,992 | €3,787 | -€34,205 | -90.0% |
| Profit (loss) carried forward | 14 | €230,445 | €245,391 | +€14,946 | +6.5% |
| Amounts payable | 17/49 | €4,791 | €37,276 | +€32,485 | +678.0% |
| Amounts payable within one year | 42/48 | €4,791 | €37,276 | +€32,485 | +678.0% |
| Taxes, remuneration and social security | 45 | €2,957 | €1,236 | -€1,720 | -58.2% |
| Taxes | 450/3 | €2,957 | €1,236 | -€1,720 | -58.2% |
| Other amounts payable | 47/48 | €1,834 | €36,039 | +€34,205 | +1864.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,924 | €13,232 | +€3,308 | +33.3% |
| Gross operating margin | 9900 | €23,852 | €30,788 | +€6,937 | +29.1% |
| Operating profit (loss) | 9901 | €13,928 | €17,557 | +€3,629 | +26.1% |
| Financial income | 75/76B | €1,342 | €1,777 | +€436 | +32.5% |
| Recurring financial income | 75 | €1,342 | €1,777 | +€436 | +32.5% |
| Financial charges | 65/66B | €486 | €652 | +€167 | +34.3% |
| Recurring financial charges | 65 | €486 | €652 | +€167 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | €14,784 | €18,682 | +€3,898 | +26.4% |
| Income taxes | 67/77 | €2,957 | €3,736 | +€780 | +26.4% |
| Profit (loss) for the period | 9904 | €11,827 | €14,946 | +€3,119 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,827 | €14,946 | +€3,119 | +26.4% |
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 11 October 2026 via checked.be.