SoPsy: 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.
SoPsy
Largest movements
- Cash +€40,261
up €40,261 (+186.4%), from €21,595 to €61,856
mainly Net result for the year (+€34,883) and Receivables within one year (+€9,580)
- Receivables within one year -€9,580
down €9,580 (-52.9%), from €18,093 to €8,513
of which Other amounts receivable: -€10,240
- Tangible fixed assets +€1,648
new in 2025: €1,648
- Profit (loss) carried forward +€34,883
up €34,883 (+99.3%), from €35,130 to €70,013
- Tax, wage and social debts -€3,244
no longer reported in 2025 (was €3,244)
No income-statement line moved by more than 1% of the activity.
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 | €40,947 | €73,113 | +€32,166 | +78.6% |
| Formation expenses | 20 | €1,259 | €949 | -€310 | -24.6% |
| Fixed assets | 21/28 | - | €1,648 | +€1,648 | |
| Tangible fixed assets | 22/27 | - | €1,648 | +€1,648 | |
| Furniture and vehicles | 24 | - | €1,648 | +€1,648 | |
| Current assets | 29/58 | €39,688 | €70,517 | +€30,829 | +77.7% |
| Amounts receivable within one year | 40/41 | €18,093 | €8,513 | -€9,580 | -52.9% |
| Trade receivables | 40 | €5,331 | €5,991 | +€660 | +12.4% |
| Other amounts receivable | 41 | €12,762 | €2,522 | -€10,240 | -80.2% |
| Cash at bank and in hand | 54/58 | €21,595 | €61,856 | +€40,261 | +186.4% |
| Deferred charges and accrued income | 490/1 | - | €148 | +€148 | |
| Total equity and liabilities | 10/49 | €40,947 | €73,113 | +€32,166 | +78.6% |
| Equity | 10/15 | €37,630 | €72,513 | +€34,883 | +92.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,130 | €70,013 | +€34,883 | +99.3% |
| Amounts payable | 17/49 | €3,317 | €600 | -€2,717 | -81.9% |
| Amounts payable within one year | 42/48 | €3,317 | €600 | -€2,717 | -81.9% |
| Trade debts | 44 | €73 | €600 | +€527 | +724.1% |
| Suppliers | 440/4 | €73 | €600 | +€527 | +724.1% |
| Taxes, remuneration and social security | 45 | €3,244 | - | -€3,244 | |
| Taxes | 450/3 | €3,244 | - | -€3,244 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €292 | €362 | +€69 | +23.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €47,962 | €48,178 | +€215 | +0.4% |
| Operating profit (loss) | 9901 | €47,283 | €47,417 | +€134 | +0.3% |
| Financial income | 75/76B | €399 | €3 | -€396 | -99.2% |
| Recurring financial income | 75 | €399 | €3 | -€396 | -99.2% |
| Financial charges | 65/66B | €23 | €34 | +€11 | +50.0% |
| Recurring financial charges | 65 | €23 | €34 | +€11 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €47,659 | €47,386 | -€273 | -0.6% |
| Income taxes | 67/77 | €12,529 | €12,503 | -€26 | -0.2% |
| Profit (loss) for the period | 9904 | €35,130 | €34,883 | -€247 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,130 | €34,883 | -€247 | -0.7% |
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 11 October 2026 via checked.be.