Sophro Format': what changed
Two fiscal 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.
Sophro Format'
Largest movements
- Cash +€6,702
up €6,702 (+90.1%), from €7,441 to €14,143
mainly Net result for the year (+€3,172) and Tax, wage and social debts (+€1,990)
- Deferred charges and accrued income +€226
new in 2025: €226
- Reserves +€3,172
up €3,172 (+547.2%), from €580 to €3,752
- Tax, wage and social debts +€1,990
up €1,990, from €0 to €1,990
- Trade debts +€1,766
up €1,766, from €0 to €1,766
- Gross operating margin +€5,153
up €5,153 (+2784.1%), from €185 to €5,338
- Taxes +€1,992
up €1,992, from -€2 to €1,990
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.
Cash bridge derived
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 | €9,441 | €16,369 | +€6,929 | +73.4% |
| Current assets | 29/58 | €9,441 | €16,369 | +€6,929 | +73.4% |
| Amounts receivable within one year | 40/41 | €2,000 | €2,000 | = | 0.0% |
| Other amounts receivable | 41 | €2,000 | €2,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,441 | €14,143 | +€6,702 | +90.1% |
| Deferred charges and accrued income | 490/1 | - | €226 | +€226 | |
| Total equity and liabilities | 10/49 | €9,441 | €16,369 | +€6,929 | +73.4% |
| Equity | 10/15 | €9,441 | €12,613 | +€3,172 | +33.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €580 | €3,752 | +€3,172 | +547.2% |
| Distributable reserves | 133 | €580 | €3,752 | +€3,172 | +547.2% |
| Profit (loss) carried forward | 14 | €5,861 | €5,861 | = | 0.0% |
| Amounts payable | 17/49 | €0 | €3,756 | +€3,756 | |
| Amounts payable within one year | 42/48 | €0 | €3,756 | +€3,756 | |
| Trade debts | 44 | €0 | €1,766 | +€1,766 | |
| Suppliers | 440/4 | €0 | €1,766 | +€1,766 | |
| Taxes, remuneration and social security | 45 | €0 | €1,990 | +€1,990 | |
| Taxes | 450/3 | €0 | €1,990 | +€1,990 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Gross operating margin | 9900 | €185 | €5,338 | +€5,153 | +2784.1% |
| Operating profit (loss) | 9901 | €185 | €5,338 | +€5,153 | +2784.1% |
| Financial charges | 65/66B | €163 | €176 | +€13 | +7.8% |
| Recurring financial charges | 65 | €163 | €176 | +€13 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €22 | €5,162 | +€5,141 | +23548.5% |
| Income taxes | 67/77 | -€2 | €1,990 | +€1,992 | |
| Profit (loss) for the period | 9904 | €24 | €3,172 | +€3,149 | +13336.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24 | €3,172 | +€3,149 | +13336.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.