SOPHISTO: 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.
SOPHISTO
Largest movements
- Receivables within one year -€647
down €647 (-15.4%), from €4,190 to €3,543
- Cash -€473
no longer reported in 2024 (was €473)
mainly Trade debts (-€647) and Current investments (-€392)
- Current investments +€392
new in 2024: €392
- Trade debts -€647
no longer reported in 2024 (was €647)
- Profit (loss) carried forward -€90
down €90 (-3.5%), from -€2,572 to -€2,662
- Gross operating margin +€304
up €304, from -€284 to €20
- Financial charges +€49
up €49 (+80.3%), from €61 to €110
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 | €4,729 | €3,992 | -€737 | -15.6% |
| Current assets | 29/58 | €4,729 | €3,992 | -€737 | -15.6% |
| Stocks and contracts in progress | 3 | €66 | €57 | -€9 | -13.6% |
| Stocks | 30/36 | €66 | €57 | -€9 | -13.6% |
| Amounts receivable within one year | 40/41 | €4,190 | €3,543 | -€647 | -15.4% |
| Other amounts receivable | 41 | €4,190 | €3,543 | -€647 | -15.4% |
| Current investments | 50/53 | - | €392 | +€392 | |
| Cash at bank and in hand | 54/58 | €473 | - | -€473 | |
| Total equity and liabilities | 10/49 | €4,729 | €3,992 | -€737 | -15.6% |
| Equity | 10/15 | €3,628 | €3,538 | -€90 | -2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,572 | -€2,662 | -€90 | -3.5% |
| Amounts payable | 17/49 | €1,101 | €454 | -€647 | -58.8% |
| Amounts payable within one year | 42/48 | €1,101 | €454 | -€647 | -58.8% |
| Trade debts | 44 | €647 | - | -€647 | |
| Suppliers | 440/4 | €647 | - | -€647 | |
| Other amounts payable | 47/48 | €454 | €454 | = | 0.0% |
| Gross operating margin | 9900 | -€284 | €20 | +€304 | |
| Operating profit (loss) | 9901 | -€284 | €20 | +€304 | |
| Financial charges | 65/66B | €61 | €110 | +€49 | +80.3% |
| Recurring financial charges | 65 | €61 | €110 | +€49 | +80.3% |
| Profit (loss) for the period before taxes | 9903 | -€345 | -€90 | +€255 | +73.9% |
| Profit (loss) for the period | 9904 | -€345 | -€90 | +€255 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€345 | -€90 | +€255 | +73.9% |
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 18 October 2026 via checked.be.