SOPHUS: 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.
SOPHUS
Largest movements
- Cash +€120,994
up €120,994 (+24.8%), from €488,782 to €609,776
mainly Net result for the year (+€113,340) and Receivables within one year (+€12,663)
- Receivables within one year -€12,663
down €12,663 (-41.3%), from €30,669 to €18,006
of which Trade receivables: -€22,801
- Tangible fixed assets -€9,836
down €9,836 (-29.8%), from €32,990 to €23,155
of which Furniture and vehicles: -€8,958
- Reserves +€113,340
up €113,340 (+23.9%), from €474,299 to €587,639
of which Distributable reserves: +€113,340
- Other debts -€13,015
down €13,015 (-51.3%), from €25,348 to €12,332
- Trade debts -€10,606
down €10,606 (-91.3%), from €11,611 to €1,005
- Tax, wage and social debts +€9,006
up €9,006 (+28.3%), from €31,862 to €40,868
of which Taxes: +€11,256
- Gross operating margin +€5,181
up €5,181 (+3.0%), from €171,994 to €177,175
- Taxes +€4,326
up €4,326 (+9.5%), from €45,771 to €50,097
- Depreciation -€3,698
down €3,698 (-23.9%), from €15,464 to €11,766
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 | €555,520 | €654,245 | +€98,725 | +17.8% |
| Fixed assets | 21/28 | €32,990 | €23,155 | -€9,836 | -29.8% |
| Tangible fixed assets | 22/27 | €32,990 | €23,155 | -€9,836 | -29.8% |
| Land and buildings | 22 | €786 | €0 | -€786 | -100% |
| Plant, machinery and equipment | 23 | €56 | €0 | -€56 | -100% |
| Furniture and vehicles | 24 | €32,113 | €23,155 | -€8,958 | -27.9% |
| Other tangible fixed assets | 26 | €36 | €0 | -€36 | -100% |
| Current assets | 29/58 | €522,530 | €631,090 | +€108,561 | +20.8% |
| Amounts receivable within one year | 40/41 | €30,669 | €18,006 | -€12,663 | -41.3% |
| Trade receivables | 40 | €30,669 | €7,868 | -€22,801 | -74.3% |
| Other amounts receivable | 41 | - | €10,138 | +€10,138 | |
| Cash at bank and in hand | 54/58 | €488,782 | €609,776 | +€120,994 | +24.8% |
| Deferred charges and accrued income | 490/1 | €3,078 | €3,308 | +€230 | +7.5% |
| Total equity and liabilities | 10/49 | €555,520 | €654,245 | +€98,725 | +17.8% |
| Equity | 10/15 | €486,699 | €600,039 | +€113,340 | +23.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €474,299 | €587,639 | +€113,340 | +23.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €472,444 | €585,784 | +€113,340 | +24.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €68,821 | €54,206 | -€14,615 | -21.2% |
| Amounts payable within one year | 42/48 | €68,821 | €54,206 | -€14,615 | -21.2% |
| Trade debts | 44 | €11,611 | €1,005 | -€10,606 | -91.3% |
| Suppliers | 440/4 | €11,611 | €1,005 | -€10,606 | -91.3% |
| Taxes, remuneration and social security | 45 | €31,862 | €40,868 | +€9,006 | +28.3% |
| Taxes | 450/3 | €29,612 | €40,868 | +€11,256 | +38.0% |
| Remuneration and social security | 454/9 | €2,250 | €0 | -€2,250 | -100% |
| Other amounts payable | 47/48 | €25,348 | €12,332 | -€13,015 | -51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,464 | €11,766 | -€3,698 | -23.9% |
| Other operating charges | 640/8 | €905 | €804 | -€101 | -11.1% |
| Non-recurring operating charges | 66A | - | €1,181 | +€1,181 | |
| Gross operating margin | 9900 | €171,994 | €177,175 | +€5,181 | +3.0% |
| Operating profit (loss) | 9901 | €155,625 | €163,424 | +€7,799 | +5.0% |
| Financial income | 75/76B | - | €59 | +€59 | |
| Recurring financial income | 75 | - | €59 | +€59 | |
| Financial charges | 65/66B | €49 | €45 | -€4 | -7.5% |
| Recurring financial charges | 65 | €49 | €45 | -€4 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €155,576 | €163,437 | +€7,861 | +5.1% |
| Income taxes | 67/77 | €45,771 | €50,097 | +€4,326 | +9.5% |
| Profit (loss) for the period | 9904 | €109,805 | €113,340 | +€3,535 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €109,805 | €113,340 | +€3,535 | +3.2% |
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.