Sophior: 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.
Sophior
Largest movements
- Cash +€14,599
up €14,599 (+44.7%), from €32,631 to €47,230
mainly Net result for the year (+€19,694) and Depreciation (+€10,609)
- Tangible fixed assets -€10,609
down €10,609 (-55.3%), from €19,168 to €8,559
of which Leasing and similar rights: -€7,974
- Receivables within one year -€2,155
down €2,155 (-3.1%), from €68,980 to €66,825
of which Trade receivables: -€7,759
- Reserves +€6,222
up €6,222 (+8.7%), from €71,583 to €77,805
of which Distributable reserves: +€6,222
- Short-term financial debts +€5,913
up €5,913 (+1,562%), from €379 to €6,291
- Tax, wage and social debts -€5,302
down €5,302 (-46.4%), from €11,428 to €6,126
of which Taxes: -€5,523
- Current portion of long-term debt -€4,626
down €4,626 (-77.6%), from €5,958 to €1,332
- Debts after one year -€4,233
down €4,233 (-41.4%), from €10,213 to €5,980
- Gross operating margin +€15,878
up €15,878 (+59.5%), from €26,687 to €42,565
- Taxes +€5,252
up €5,252 (+102%), from €5,162 to €10,414
- Other operating charges +€948
up €948 (+34.1%), from €2,781 to €3,729
- Financial income -€482
down €482 (-12.0%), from €4,014 to €3,531
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 | €122,641 | €124,966 | +€2,325 | +1.9% |
| Fixed assets | 21/28 | €19,168 | €8,559 | -€10,609 | -55.3% |
| Tangible fixed assets | 22/27 | €19,168 | €8,559 | -€10,609 | -55.3% |
| Land and buildings | 22 | €2,131 | €1,728 | -€403 | -18.9% |
| Plant, machinery and equipment | 23 | €1,160 | €548 | -€613 | -52.8% |
| Furniture and vehicles | 24 | €3,969 | €2,350 | -€1,619 | -40.8% |
| Leasing and similar rights | 25 | €11,907 | €3,933 | -€7,974 | -67.0% |
| Current assets | 29/58 | €103,472 | €116,407 | +€12,934 | +12.5% |
| Amounts receivable after more than one year | 29 | €400 | €400 | = | 0.0% |
| Other amounts receivable | 291 | €400 | €400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €68,980 | €66,825 | -€2,155 | -3.1% |
| Trade receivables | 40 | €7,759 | €0 | -€7,759 | -100% |
| Other amounts receivable | 41 | €61,221 | €66,825 | +€5,604 | +9.2% |
| Cash at bank and in hand | 54/58 | €32,631 | €47,230 | +€14,599 | +44.7% |
| Deferred charges and accrued income | 490/1 | €1,462 | €1,952 | +€491 | +33.6% |
| Total equity and liabilities | 10/49 | €122,641 | €124,966 | +€2,325 | +1.9% |
| Equity | 10/15 | €77,783 | €84,005 | +€6,222 | +8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,583 | €77,805 | +€6,222 | +8.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €71,583 | €77,805 | +€6,222 | +8.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,857 | €40,961 | -€3,897 | -8.7% |
| Amounts payable after more than one year | 17 | €10,213 | €5,980 | -€4,233 | -41.4% |
| Financial debts | 170/4 | €10,213 | €5,980 | -€4,233 | -41.4% |
| Amounts payable within one year | 42/48 | €34,644 | €34,980 | +€336 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €5,958 | €1,332 | -€4,626 | -77.6% |
| Financial debts | 43 | €379 | €6,291 | +€5,913 | +1,562% |
| Credit institutions | 430/8 | €379 | €6,291 | +€5,913 | +1,562% |
| Trade debts | 44 | €6,879 | €7,759 | +€880 | +12.8% |
| Suppliers | 440/4 | €6,879 | €7,759 | +€880 | +12.8% |
| Taxes, remuneration and social security | 45 | €11,428 | €6,126 | -€5,302 | -46.4% |
| Taxes | 450/3 | €11,428 | €5,905 | -€5,523 | -48.3% |
| Remuneration and social security | 454/9 | - | €222 | +€222 | |
| Other amounts payable | 47/48 | €10,001 | €13,472 | +€3,471 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,185 | €10,609 | +€424 | +4.2% |
| Other operating charges | 640/8 | €2,781 | €3,729 | +€948 | +34.1% |
| Gross operating margin | 9900 | €26,687 | €42,565 | +€15,878 | +59.5% |
| Operating profit (loss) | 9901 | €13,720 | €28,227 | +€14,506 | +106% |
| Financial income | 75/76B | €4,014 | €3,531 | -€482 | -12.0% |
| Recurring financial income | 75 | €4,014 | €3,531 | -€482 | -12.0% |
| Financial charges | 65/66B | €1,840 | €1,650 | -€190 | -10.3% |
| Recurring financial charges | 65 | €1,840 | €1,650 | -€190 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €15,894 | €30,108 | +€14,214 | +89.4% |
| Income taxes | 67/77 | €5,162 | €10,414 | +€5,252 | +102% |
| Profit (loss) for the period | 9904 | €10,732 | €19,694 | +€8,962 | +83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,732 | €19,694 | +€8,962 | +83.5% |
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 18 October 2026 via checked.be.