SOPHIPACK: 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.
SOPHIPACK
Largest movements
- Current investments +€220,000
up €220,000 (+17.2%), from €1.3m to €1.5m
- Financial fixed assets +€104,091
up €104,091 (+1.5%), from €7.0m to €7.1m
- Receivables within one year +€92,756
up €92,756 (+5,831%), from €1,591 to €94,347
- Other debts +€1.2m
up €1.2m (+400%), from €300,000 to €1.5m
- Reserves -€811,870
down €811,870 (-39.8%), from €2.0m to €1.2m
of which Distributable reserves: -€811,870
- Financial income -€7,461
down €7,461 (-1.1%), from €700,380 to €692,919
- Taxes -€4,868
down €4,868 (-60.9%), from €7,993 to €3,125
- Gross operating margin +€1,085
up €1,085 (+92.5%), from -€1,173 to -€88
- Other operating charges +€1,080
up €1,080 (+413%), from €262 to €1,342
- Financial charges +€56
up €56 (+31.3%), from €179 to €235
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 | €8,338,386 | €8,726,516 | +€388,130 | +4.7% |
| Fixed assets | 21/28 | €7,001,000 | €7,105,091 | +€104,091 | +1.5% |
| Financial fixed assets | 28 | €7,001,000 | €7,105,091 | +€104,091 | +1.5% |
| Current assets | 29/58 | €1,337,386 | €1,621,425 | +€284,039 | +21.2% |
| Amounts receivable within one year | 40/41 | €1,591 | €94,347 | +€92,756 | +5,831% |
| Other amounts receivable | 41 | €1,591 | €94,347 | +€92,756 | +5,831% |
| Current investments | 50/53 | €1,280,000 | €1,500,000 | +€220,000 | +17.2% |
| Cash at bank and in hand | 54/58 | €55,795 | €23,062 | -€32,733 | -58.7% |
| Deferred charges and accrued income | 490/1 | - | €4,016 | +€4,016 | |
| Total equity and liabilities | 10/49 | €8,338,386 | €8,726,516 | +€388,130 | +4.7% |
| Equity | 10/15 | €8,038,386 | €7,226,516 | -€811,870 | -10.1% |
| Contributions | 10/11 | €6,001,000 | €6,001,000 | = | 0.0% |
| Capital | 10 | €6,001,000 | €6,001,000 | = | 0.0% |
| Issued capital | 100 | €6,001,000 | €6,001,000 | = | 0.0% |
| Reserves | 13 | €2,037,386 | €1,225,516 | -€811,870 | -39.8% |
| Non-distributable reserves | 130/1 | €600,100 | €600,100 | = | 0.0% |
| Legal reserve | 130 | €600,100 | €600,100 | = | 0.0% |
| Distributable reserves | 133 | €1,437,286 | €625,416 | -€811,870 | -56.5% |
| Amounts payable | 17/49 | €300,000 | €1,500,000 | +€1.2m | +400% |
| Amounts payable within one year | 42/48 | €300,000 | €1,500,000 | +€1.2m | +400% |
| Other amounts payable | 47/48 | €300,000 | €1,500,000 | +€1.2m | +400% |
| Other operating charges | 640/8 | €262 | €1,342 | +€1,080 | +413% |
| Gross operating margin | 9900 | -€1,173 | -€88 | +€1,085 | +92.5% |
| Operating profit (loss) | 9901 | -€1,434 | -€1,430 | +€4 | +0.3% |
| Financial income | 75/76B | €700,380 | €692,919 | -€7,461 | -1.1% |
| Recurring financial income | 75 | €700,380 | €692,919 | -€7,461 | -1.1% |
| Financial charges | 65/66B | €179 | €235 | +€56 | +31.3% |
| Recurring financial charges | 65 | €179 | €235 | +€56 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €698,767 | €691,254 | -€7,513 | -1.1% |
| Income taxes | 67/77 | €7,993 | €3,125 | -€4,868 | -60.9% |
| Profit (loss) for the period | 9904 | €690,774 | €688,129 | -€2,645 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €690,774 | €688,129 | -€2,645 | -0.4% |
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 24 October 2026 via checked.be.