SOPHIX: 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.
SOPHIX
Largest movements
- Cash -€6,828
down €6,828 (-33.0%), from €20,708 to €13,880
mainly Contributions, distributions and other (-€25,000) and Investment in fixed assets (net) (-€8,995)
- Tangible fixed assets +€4,735
up €4,735 (+47.0%), from €10,068 to €14,803
of which Other tangible fixed assets: +€3,270
- Receivables within one year +€2,935
up €2,935 (+14.4%), from €20,313 to €23,248
of which Trade receivables: +€3,011
- Deferred charges and accrued income -€1,379
down €1,379 (-13.6%), from €10,113 to €8,735
- Profit (loss) carried forward -€14,025
down €14,025 (-68.0%), from €20,628 to €6,603
- Tax, wage and social debts +€13,017
up €13,017 (+67.5%), from €19,298 to €32,314
of which Taxes: +€13,017
- Short-term financial debts +€1,879
new in 2025: €1,879
- Trade debts -€994
down €994 (-7.9%), from €12,590 to €11,596
- Gross operating margin +€3,966
up €3,966 (+17.8%), from €22,228 to €26,194
- Taxes -€356
down €356 (-5.1%), from €7,021 to €6,664
- Financial charges +€279
up €279 (+12.1%), from €2,314 to €2,593
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 | €61,228 | €60,691 | -€537 | -0.9% |
| Fixed assets | 21/28 | €10,093 | €14,828 | +€4,735 | +46.9% |
| Tangible fixed assets | 22/27 | €10,068 | €14,803 | +€4,735 | +47.0% |
| Plant, machinery and equipment | 23 | €899 | €1,820 | +€921 | +102% |
| Furniture and vehicles | 24 | €5,349 | €5,893 | +€544 | +10.2% |
| Other tangible fixed assets | 26 | €3,820 | €7,091 | +€3,270 | +85.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €51,135 | €45,863 | -€5,272 | -10.3% |
| Amounts receivable within one year | 40/41 | €20,313 | €23,248 | +€2,935 | +14.4% |
| Trade receivables | 40 | €19,168 | €22,179 | +€3,011 | +15.7% |
| Other amounts receivable | 41 | €1,145 | €1,070 | -€76 | -6.6% |
| Cash at bank and in hand | 54/58 | €20,708 | €13,880 | -€6,828 | -33.0% |
| Deferred charges and accrued income | 490/1 | €10,113 | €8,735 | -€1,379 | -13.6% |
| Total equity and liabilities | 10/49 | €61,228 | €60,691 | -€537 | -0.9% |
| Equity | 10/15 | €28,688 | €14,663 | -€14,025 | -48.9% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,628 | €6,603 | -€14,025 | -68.0% |
| Amounts payable | 17/49 | €32,540 | €46,028 | +€13,487 | +41.4% |
| Amounts payable within one year | 42/48 | €32,348 | €45,993 | +€13,644 | +42.2% |
| Financial debts | 43 | - | €1,879 | +€1,879 | |
| Credit institutions | 430/8 | - | €1,879 | +€1,879 | |
| Trade debts | 44 | €12,590 | €11,596 | -€994 | -7.9% |
| Suppliers | 440/4 | €12,590 | €11,596 | -€994 | -7.9% |
| Taxes, remuneration and social security | 45 | €19,298 | €32,314 | +€13,017 | +67.5% |
| Taxes | 450/3 | €19,298 | €32,314 | +€13,017 | +67.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €461 | €203 | -€257 | -55.9% |
| Accrued charges and deferred income | 492/3 | €192 | €35 | -€157 | -81.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,423 | €4,260 | -€163 | -3.7% |
| Other operating charges | 640/8 | €2,069 | €2,167 | +€97 | +4.7% |
| Gross operating margin | 9900 | €22,228 | €26,194 | +€3,966 | +17.8% |
| Operating profit (loss) | 9901 | €15,736 | €19,768 | +€4,032 | +25.6% |
| Financial income | 75/76B | €470 | €465 | -€5 | -1.2% |
| Recurring financial income | 75 | €470 | €465 | -€5 | -1.2% |
| Financial charges | 65/66B | €2,314 | €2,593 | +€279 | +12.1% |
| Recurring financial charges | 65 | €2,314 | €2,593 | +€279 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €13,892 | €17,640 | +€3,747 | +27.0% |
| Income taxes | 67/77 | €7,021 | €6,664 | -€356 | -5.1% |
| Profit (loss) for the period | 9904 | €6,872 | €10,975 | +€4,103 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,872 | €10,975 | +€4,103 | +59.7% |
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 21 October 2026 via checked.be.