SOPHIS: 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.
SOPHIS
Largest movements
- Intangible fixed assets -€50,185
down €50,185 (-36.3%), from €138,122 to €87,937
- Tangible fixed assets -€9,049
down €9,049 (-38.0%), from €23,844 to €14,795
of which Furniture and vehicles: -€5,277
- Receivables within one year -€8,036
down €8,036 (-39.5%), from €20,344 to €12,308
of which Trade receivables: -€8,754
- Profit (loss) carried forward -€86,174
down €86,174 (-24.8%), from -€347,099 to -€433,273
- Other debts +€13,504
up €13,504 (+1.7%), from €807,039 to €820,542
- Trade debts -€5,493
down €5,493 (-22.2%), from €24,781 to €19,288
- Gross operating margin +€142,711
up €142,711 (+82.7%), from -€172,581 to -€29,869
- Financial income -€7,477
down €7,477 (-100.0%), from €7,478 to €1
- Depreciation -€2,037
down €2,037 (-3.6%), from €56,417 to €54,380
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €513,383 | €440,178 | -€73,205 | -14.3% |
| Fixed assets | 21/28 | €164,426 | €105,192 | -€59,234 | -36.0% |
| Intangible fixed assets | 21 | €138,122 | €87,937 | -€50,185 | -36.3% |
| Tangible fixed assets | 22/27 | €23,844 | €14,795 | -€9,049 | -38.0% |
| Plant, machinery and equipment | 23 | €5,601 | €4,830 | -€771 | -13.8% |
| Furniture and vehicles | 24 | €6,468 | €1,191 | -€5,277 | -81.6% |
| Other tangible fixed assets | 26 | €11,775 | €8,774 | -€3,001 | -25.5% |
| Financial fixed assets | 28 | €2,460 | €2,460 | = | 0.0% |
| Current assets | 29/58 | €348,957 | €334,985 | -€13,971 | -4.0% |
| Stocks and contracts in progress | 3 | €312,199 | €309,373 | -€2,825 | -0.9% |
| Stocks | 30/36 | €312,199 | €309,373 | -€2,825 | -0.9% |
| Amounts receivable within one year | 40/41 | €20,344 | €12,308 | -€8,036 | -39.5% |
| Trade receivables | 40 | €8,754 | - | -€8,754 | |
| Other amounts receivable | 41 | €11,589 | €12,308 | +€719 | +6.2% |
| Cash at bank and in hand | 54/58 | €1,159 | - | -€1,159 | |
| Deferred charges and accrued income | 490/1 | €15,256 | €13,304 | -€1,952 | -12.8% |
| Total equity and liabilities | 10/49 | €513,383 | €440,178 | -€73,205 | -14.3% |
| Equity | 10/15 | -€327,039 | -€413,213 | -€86,174 | -26.3% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Capital | 10 | €18,200 | €18,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€347,099 | -€433,273 | -€86,174 | -24.8% |
| Amounts payable | 17/49 | €840,421 | €853,390 | +€12,969 | +1.5% |
| Amounts payable within one year | 42/48 | €840,421 | €853,390 | +€12,969 | +1.5% |
| Financial debts | 43 | - | €4,958 | +€4,958 | |
| Credit institutions | 430/8 | - | €4,958 | +€4,958 | |
| Trade debts | 44 | €24,781 | €19,288 | -€5,493 | -22.2% |
| Suppliers | 440/4 | €24,781 | €19,288 | -€5,493 | -22.2% |
| Taxes, remuneration and social security | 45 | €8,602 | €8,602 | = | 0.0% |
| Taxes | 450/3 | €8,602 | €8,602 | = | 0.0% |
| Other amounts payable | 47/48 | €807,039 | €820,542 | +€13,504 | +1.7% |
| Non-recurring operating income | 76A | - | €3,146 | +€3,146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,417 | €54,380 | -€2,037 | -3.6% |
| Other operating charges | 640/8 | €1,302 | €1,037 | -€265 | -20.4% |
| Gross operating margin | 9900 | -€172,581 | -€29,869 | +€142,711 | +82.7% |
| Operating profit (loss) | 9901 | -€230,300 | -€85,286 | +€145,013 | +63.0% |
| Financial income | 75/76B | €7,478 | €1 | -€7,477 | -100.0% |
| Recurring financial income | 75 | €7,478 | €1 | -€7,477 | -100.0% |
| Financial charges | 65/66B | €738 | €888 | +€150 | +20.3% |
| Recurring financial charges | 65 | €738 | €888 | +€150 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | -€223,560 | -€86,174 | +€137,386 | +61.5% |
| Profit (loss) for the period | 9904 | -€223,560 | -€86,174 | +€137,386 | +61.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€223,560 | -€86,174 | +€137,386 | +61.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.