SOPHIMO: 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.
SOPHIMO
Largest movements
- Cash +€127,015
up €127,015 (+34.1%), from €372,259 to €499,274
mainly Other debts (+€137,140) and Net result for the year (+€98,195)
- Receivables within one year -€33,081
down €33,081 (-38.7%), from €85,457 to €52,376
of which Other amounts receivable: -€52,460
- Other debts +€137,140
up €137,140 (+95.3%), from €143,900 to €281,040
- Reserves +€64,795
up €64,795 (+28.8%), from €225,199 to €289,994
of which Distributable reserves: +€71,649
- Debts after one year -€42,556
down €42,556 (-8.4%), from €506,097 to €463,541
of which Financial debts: -€42,556
- Profit (loss) carried forward -€40,000
down €40,000 (-15.9%), from €252,333 to €212,333
- Tax, wage and social debts -€20,505
down €20,505 (-77.5%), from €26,469 to €5,964
of which Taxes: -€19,909
- Gross operating margin +€53,156
up €53,156 (+24.0%), from €221,103 to €274,259
- Other operating charges +€20,597
up €20,597 (+928.7%), from €2,218 to €22,815
- Taxes +€17,726
up €17,726 (+54.9%), from €32,294 to €50,020
- Financial charges -€15,338
down €15,338 (-61.0%), from €25,137 to €9,799
of which Non-recurring financial charges: -€13,558
- Depreciation +€10,085
up €10,085 (+27.5%), from €36,658 to €46,743
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 | €1,344,276 | €1,437,910 | +€93,634 | +7.0% |
| Fixed assets | 21/28 | €858,550 | €856,340 | -€2,210 | -0.3% |
| Tangible fixed assets | 22/27 | €857,462 | €855,252 | -€2,210 | -0.3% |
| Land and buildings | 22 | €776,781 | €754,457 | -€22,323 | -2.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €78,266 | €99,114 | +€20,849 | +26.6% |
| Other tangible fixed assets | 26 | €2,415 | €1,680 | -€735 | -30.4% |
| Financial fixed assets | 28 | €1,088 | €1,088 | = | 0.0% |
| Current assets | 29/58 | €485,726 | €581,570 | +€95,844 | +19.7% |
| Amounts receivable within one year | 40/41 | €85,457 | €52,376 | -€33,081 | -38.7% |
| Trade receivables | 40 | €25,547 | €44,926 | +€19,379 | +75.9% |
| Other amounts receivable | 41 | €59,910 | €7,450 | -€52,460 | -87.6% |
| Cash at bank and in hand | 54/58 | €372,259 | €499,274 | +€127,015 | +34.1% |
| Deferred charges and accrued income | 490/1 | €28,010 | €29,920 | +€1,910 | +6.8% |
| Total equity and liabilities | 10/49 | €1,344,276 | €1,437,910 | +€93,634 | +7.0% |
| Equity | 10/15 | €514,724 | €539,519 | +€24,795 | +4.8% |
| Contributions | 10/11 | €37,192 | €37,192 | = | 0.0% |
| Reserves | 13 | €225,199 | €289,994 | +€64,795 | +28.8% |
| Non-distributable reserves | 130/1 | €3,719 | €3,719 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,719 | €3,719 | = | 0.0% |
| Tax-exempt reserves | 132 | €188,080 | €181,226 | -€6,854 | -3.6% |
| Distributable reserves | 133 | €33,400 | €105,049 | +€71,649 | +214.5% |
| Profit (loss) carried forward | 14 | €252,333 | €212,333 | -€40,000 | -15.9% |
| Provisions and deferred taxes | 16 | €62,693 | €60,409 | -€2,285 | -3.6% |
| Deferred taxes | 168 | €62,693 | €60,409 | -€2,285 | -3.6% |
| Amounts payable | 17/49 | €766,859 | €837,983 | +€71,124 | +9.3% |
| Amounts payable after more than one year | 17 | €506,097 | €463,541 | -€42,556 | -8.4% |
| Financial debts | 170/4 | €503,647 | €461,091 | -€42,556 | -8.4% |
| Other amounts payable | 178/9 | €2,450 | €2,450 | = | 0.0% |
| Amounts payable within one year | 42/48 | €260,762 | €374,441 | +€113,680 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €50,060 | €50,678 | +€618 | +1.2% |
| Trade debts | 44 | €40,333 | €36,759 | -€3,574 | -8.9% |
| Suppliers | 440/4 | €40,333 | €36,759 | -€3,574 | -8.9% |
| Taxes, remuneration and social security | 45 | €26,469 | €5,964 | -€20,505 | -77.5% |
| Taxes | 450/3 | €20,535 | €626 | -€19,909 | -97.0% |
| Remuneration and social security | 454/9 | €5,934 | €5,338 | -€596 | -10.0% |
| Other amounts payable | 47/48 | €143,900 | €281,040 | +€137,140 | +95.3% |
| Non-recurring operating income | 76A | €1,643 | €1,164 | -€479 | -29.2% |
| Remuneration, social security and pensions | 62 | €58,958 | €50,418 | -€8,541 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,658 | €46,743 | +€10,085 | +27.5% |
| Other operating charges | 640/8 | €2,218 | €22,815 | +€20,597 | +928.7% |
| Non-recurring operating charges | 66A | €53 | - | -€53 | |
| Gross operating margin | 9900 | €221,103 | €274,259 | +€53,156 | +24.0% |
| Operating profit (loss) | 9901 | €123,216 | €154,284 | +€31,068 | +25.2% |
| Financial income | 75/76B | €3,264 | €1,445 | -€1,818 | -55.7% |
| Recurring financial income | 75 | €3,264 | €1,445 | -€1,818 | -55.7% |
| Financial charges | 65/66B | €25,137 | €9,799 | -€15,338 | -61.0% |
| Recurring financial charges | 65 | €11,579 | €9,799 | -€1,780 | -15.4% |
| Non-recurring financial charges | 66B | €13,558 | - | -€13,558 | |
| Profit (loss) for the period before taxes | 9903 | €101,343 | €145,930 | +€44,588 | +44.0% |
| Transfer from deferred taxes | 780 | €2,285 | €2,285 | = | 0.0% |
| Income taxes | 67/77 | €32,294 | €50,020 | +€17,726 | +54.9% |
| Profit (loss) for the period | 9904 | €71,334 | €98,195 | +€26,861 | +37.7% |
| Transfer from tax-exempt reserves | 789 | €6,854 | €6,854 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,188 | €105,049 | +€26,861 | +34.4% |
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 7 October 2026 via checked.be.