Sophos Consult: 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.
Sophos Consult
Largest movements
- Cash +€46,683
up €46,683 (+121%), from €38,695 to €85,378
mainly Net result for the year (+€89,095) and Depreciation (+€30,379)
- Receivables within one year +€35,182
up €35,182 (+802%), from €4,387 to €39,569
of which Trade receivables: +€25,821
- Tangible fixed assets -€28,644
down €28,644 (-38.4%), from €74,639 to €45,995
of which Plant, machinery and equipment: -€22,509
- Deferred charges and accrued income +€25,000
new in 2025: €25,000
- Reserves +€89,095
up €89,095 (+68.8%), from €129,533 to €218,628
of which Distributable reserves: +€89,095
- Other debts -€25,191
no longer reported in 2025 (was €25,191)
- Accrued charges and deferred income +€21,437
new in 2025: €21,437
- Debts after one year -€17,904
no longer reported in 2025 (was €17,904)
- Tax, wage and social debts +€12,343
up €12,343 (+30.1%), from €41,063 to €53,406
- Gross operating margin +€84,228
up €84,228 (+90.7%), from €92,826 to €177,054
- Taxes +€29,242
up €29,242 (+142%), from €20,613 to €49,855
- Other operating charges +€12,139
up €12,139 (+425%), from €2,856 to €14,994
- Financial income +€5,127
up €5,127 (+89.9%), from €5,705 to €10,832
- Financial charges +€2,705
up €2,705 (+389%), from €695 to €3,401
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 | €435,617 | €510,454 | +€74,838 | +17.2% |
| Fixed assets | 21/28 | €74,639 | €45,995 | -€28,644 | -38.4% |
| Tangible fixed assets | 22/27 | €74,639 | €45,995 | -€28,644 | -38.4% |
| Plant, machinery and equipment | 23 | €55,504 | €32,995 | -€22,509 | -40.6% |
| Furniture and vehicles | 24 | €19,135 | €13,000 | -€6,135 | -32.1% |
| Current assets | 29/58 | €360,978 | €464,459 | +€103,482 | +28.7% |
| Amounts receivable within one year | 40/41 | €4,387 | €39,569 | +€35,182 | +802% |
| Trade receivables | 40 | - | €25,821 | +€25,821 | |
| Other amounts receivable | 41 | €4,387 | €13,748 | +€9,361 | +213% |
| Current investments | 50/53 | €317,896 | €314,512 | -€3,384 | -1.1% |
| Cash at bank and in hand | 54/58 | €38,695 | €85,378 | +€46,683 | +121% |
| Deferred charges and accrued income | 490/1 | - | €25,000 | +€25,000 | |
| Total equity and liabilities | 10/49 | €435,617 | €510,454 | +€74,838 | +17.2% |
| Equity | 10/15 | €345,295 | €434,390 | +€89,095 | +25.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €129,533 | €218,628 | +€89,095 | +68.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €127,673 | €216,768 | +€89,095 | +69.8% |
| Profit (loss) carried forward | 14 | €197,162 | €197,162 | +€0 | 0.0% |
| Amounts payable | 17/49 | €90,322 | €76,064 | -€14,258 | -15.8% |
| Amounts payable after more than one year | 17 | €17,904 | - | -€17,904 | |
| Financial debts | 170/4 | €17,904 | - | -€17,904 | |
| Amounts payable within one year | 42/48 | €72,418 | €54,628 | -€17,790 | -24.6% |
| Trade debts | 44 | €6,164 | €1,221 | -€4,942 | -80.2% |
| Suppliers | 440/4 | €6,164 | €1,221 | -€4,942 | -80.2% |
| Taxes, remuneration and social security | 45 | €41,063 | €53,406 | +€12,343 | +30.1% |
| Taxes | 450/3 | €41,063 | €53,406 | +€12,343 | +30.1% |
| Other amounts payable | 47/48 | €25,191 | - | -€25,191 | |
| Accrued charges and deferred income | 492/3 | - | €21,437 | +€21,437 | |
| Remuneration, social security and pensions | 62 | - | €162 | +€162 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,641 | €30,379 | -€2,262 | -6.9% |
| Other operating charges | 640/8 | €2,856 | €14,994 | +€12,139 | +425% |
| Gross operating margin | 9900 | €92,826 | €177,054 | +€84,228 | +90.7% |
| Operating profit (loss) | 9901 | €57,330 | €131,519 | +€74,189 | +129% |
| Financial income | 75/76B | €5,705 | €10,832 | +€5,127 | +89.9% |
| Recurring financial income | 75 | €5,705 | €10,832 | +€5,127 | +89.9% |
| Financial charges | 65/66B | €695 | €3,401 | +€2,705 | +389% |
| Recurring financial charges | 65 | €695 | €3,401 | +€2,705 | +389% |
| Profit (loss) for the period before taxes | 9903 | €62,340 | €138,950 | +€76,610 | +123% |
| Income taxes | 67/77 | €20,613 | €49,855 | +€29,242 | +142% |
| Profit (loss) for the period | 9904 | €41,727 | €89,095 | +€47,368 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €41,727 | €89,095 | +€47,368 | +114% |
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 20 October 2026 via checked.be.