SOPHRA: 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.
SOPHRA
Largest movements
- Receivables within one year +€195,463
up €195,463 (+95.7%), from €204,207 to €399,671
of which Other amounts receivable: +€196,835
- Tangible fixed assets -€23,369
down €23,369 (-6.9%), from €340,535 to €317,166
of which Land and buildings: -€15,415
- Other debts +€189,785
up €189,785 (+2,776%), from €6,836 to €196,621
- Profit (loss) carried forward -€12,589
down €12,589 (-10.3%), from -€121,772 to -€134,361
- Debts after one year -€12,000
down €12,000 (-17.1%), from €70,000 to €58,000
- Trade debts +€7,711
up €7,711 (+8.8%), from €87,863 to €95,574
- Financial charges +€5,302
up €5,302 (+1,112%), from €477 to €5,778
- Taxes +€2,662
up €2,662, from -€2,041 to €622
- Gross operating margin -€1,692
down €1,692 (-8.8%), from €19,162 to €17,470
- Financial income -€384
down €384 (-6.9%), from €5,534 to €5,150
- Other operating charges -€275
down €275 (-4.8%), from €5,715 to €5,440
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 | €556,000 | €728,436 | +€172,436 | +31.0% |
| Fixed assets | 21/28 | €340,535 | €317,166 | -€23,369 | -6.9% |
| Tangible fixed assets | 22/27 | €340,535 | €317,166 | -€23,369 | -6.9% |
| Land and buildings | 22 | €321,096 | €305,681 | -€15,415 | -4.8% |
| Plant, machinery and equipment | 23 | €12,299 | €10,045 | -€2,254 | -18.3% |
| Furniture and vehicles | 24 | €7,141 | €1,441 | -€5,700 | -79.8% |
| Current assets | 29/58 | €215,465 | €411,270 | +€195,805 | +90.9% |
| Amounts receivable within one year | 40/41 | €204,207 | €399,671 | +€195,463 | +95.7% |
| Trade receivables | 40 | €1,372 | €0 | -€1,372 | -100% |
| Other amounts receivable | 41 | €202,835 | €399,671 | +€196,835 | +97.0% |
| Cash at bank and in hand | 54/58 | €6,476 | €6,449 | -€27 | -0.4% |
| Deferred charges and accrued income | 490/1 | €4,781 | €5,150 | +€369 | +7.7% |
| Total equity and liabilities | 10/49 | €556,000 | €728,436 | +€172,436 | +31.0% |
| Equity | 10/15 | €358,228 | €345,639 | -€12,589 | -3.5% |
| Contributions | 10/11 | €480,000 | €480,000 | = | 0.0% |
| Capital | 10 | €480,000 | €480,000 | = | 0.0% |
| Issued capital | 100 | €480,000 | €480,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,772 | -€134,361 | -€12,589 | -10.3% |
| Amounts payable | 17/49 | €197,772 | €382,797 | +€185,025 | +93.6% |
| Amounts payable after more than one year | 17 | €70,000 | €58,000 | -€12,000 | -17.1% |
| Financial debts | 170/4 | €70,000 | €58,000 | -€12,000 | -17.1% |
| Amounts payable within one year | 42/48 | €127,772 | €324,797 | +€197,025 | +154% |
| Trade debts | 44 | €87,863 | €95,574 | +€7,711 | +8.8% |
| Suppliers | 440/4 | €87,863 | €95,574 | +€7,711 | +8.8% |
| Advances received on contracts in progress | 46 | €31,800 | €31,800 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,273 | €802 | -€471 | -37.0% |
| Taxes | 450/3 | €1,273 | €802 | -€471 | -37.0% |
| Other amounts payable | 47/48 | €6,836 | €196,621 | +€189,785 | +2,776% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €954 | €0 | -€954 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,311 | €23,369 | +€58 | +0.2% |
| Other operating charges | 640/8 | €5,715 | €5,440 | -€275 | -4.8% |
| Gross operating margin | 9900 | €19,162 | €17,470 | -€1,692 | -8.8% |
| Operating profit (loss) | 9901 | -€9,864 | -€11,339 | -€1,475 | -15.0% |
| Financial income | 75/76B | €5,534 | €5,150 | -€384 | -6.9% |
| Recurring financial income | 75 | €5,534 | €5,150 | -€384 | -6.9% |
| Financial charges | 65/66B | €477 | €5,778 | +€5,302 | +1,112% |
| Recurring financial charges | 65 | €477 | €5,778 | +€5,302 | +1,112% |
| Profit (loss) for the period before taxes | 9903 | -€4,806 | -€11,967 | -€7,161 | -149% |
| Income taxes | 67/77 | -€2,041 | €622 | +€2,662 | |
| Profit (loss) for the period | 9904 | -€2,766 | -€12,589 | -€9,823 | -355% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,766 | -€12,589 | -€9,823 | -355% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.