SOPHORA: 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.
SOPHORA
Largest movements
- Receivables within one year +€2.0m
up €2.0m (+112%), from €1.8m to €3.7m
- Other debts +€1.9m
up €1.9m (+159%), from €1.2m to €3.1m
- Profit (loss) carried forward +€61,188
up €61,188 (+12.0%), from -€510,167 to -€448,980
- Financial income +€153,615
up €153,615 (+2,042,758%), from €8 to €153,623
- Gross operating margin +€42,909
up €42,909, from -€5,997 to €36,911
- Financial charges -€21,951
down €21,951 (-14.5%), from €151,151 to €129,200
- Other operating charges -€842
down €842 (-85.4%), from €986 to €144
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 | €1,762,593 | €3,753,537 | +€2.0m | +113% |
| Current assets | 29/58 | €1,762,593 | €3,753,537 | +€2.0m | +113% |
| Amounts receivable within one year | 40/41 | €1,754,555 | €3,712,848 | +€2.0m | +112% |
| Other amounts receivable | 41 | €1,754,555 | €3,712,848 | +€2.0m | +112% |
| Cash at bank and in hand | 54/58 | €8,038 | €40,690 | +€32,652 | +406% |
| Total equity and liabilities | 10/49 | €1,762,593 | €3,753,537 | +€2.0m | +113% |
| Equity | 10/15 | €552,233 | €613,420 | +€61,188 | +11.1% |
| Contributions | 10/11 | €1,061,500 | €1,061,500 | = | 0.0% |
| Capital | 10 | €1,061,500 | €1,061,500 | = | 0.0% |
| Issued capital | 100 | €1,061,500 | €1,061,500 | = | 0.0% |
| Reserves | 13 | €900 | €900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €900 | €900 | = | 0.0% |
| Legal reserve | 130 | €900 | €900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€510,167 | -€448,980 | +€61,188 | +12.0% |
| Amounts payable | 17/49 | €1,210,361 | €3,140,117 | +€1.9m | +159% |
| Amounts payable within one year | 42/48 | €1,210,361 | €3,140,117 | +€1.9m | +159% |
| Trade debts | 44 | - | €1,087 | +€1,087 | |
| Suppliers | 440/4 | - | €1,087 | +€1,087 | |
| Other amounts payable | 47/48 | €1,210,361 | €3,139,030 | +€1.9m | +159% |
| Non-recurring operating income | 76A | €3,716 | €39,702 | +€35,985 | +968% |
| Other operating charges | 640/8 | €986 | €144 | -€842 | -85.4% |
| Gross operating margin | 9900 | -€5,997 | €36,911 | +€42,909 | |
| Operating profit (loss) | 9901 | -€6,983 | €36,767 | +€43,750 | |
| Financial income | 75/76B | €8 | €153,623 | +€153,615 | +2,042,758% |
| Recurring financial income | 75 | €8 | €153,623 | +€153,615 | +2,042,758% |
| Financial charges | 65/66B | €151,151 | €129,200 | -€21,951 | -14.5% |
| Recurring financial charges | 65 | €151,151 | €129,200 | -€21,951 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€158,126 | €61,190 | +€219,317 | |
| Income taxes | 67/77 | €0 | €3 | +€3 | |
| Profit (loss) for the period | 9904 | -€158,126 | €61,188 | +€219,314 | |
| Profit (loss) for the period to be appropriated | 9905 | -€158,126 | €61,188 | +€219,314 |
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 14 October 2026 via checked.be.