SOSOPH: 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.
SOSOPH
Largest movements
- Tangible fixed assets -€14,152
down €14,152 (-26.3%), from €53,827 to €39,675
of which Leasing and similar rights: -€11,710
- Receivables within one year -€13,293
down €13,293 (-23.6%), from €56,415 to €43,122
of which Trade receivables: -€11,594
- Stocks and contracts -€2,650
down €2,650 (-25.4%), from €10,446 to €7,796
- Trade debts -€21,996
down €21,996 (-68.3%), from €32,205 to €10,208
- Debts after one year -€15,118
down €15,118 (-56.2%), from €26,909 to €11,791
- Other debts +€5,853
up €5,853 (+9.4%), from €62,189 to €68,042
- Gross operating margin +€16,343
up €16,343 (+25.6%), from €63,815 to €80,158
- Taxes +€5,274
up €5,274 (+52.9%), from €9,966 to €15,240
- Financial charges -€1,911
down €1,911 (-50.3%), from €3,802 to €1,891
- Other operating charges -€1,443
down €1,443 (-48.9%), from €2,952 to €1,508
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 | €145,354 | €114,859 | -€30,495 | -21.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €60,194 | €45,043 | -€15,152 | -25.2% |
| Intangible fixed assets | 21 | €6,368 | €5,368 | -€1,000 | -15.7% |
| Tangible fixed assets | 22/27 | €53,827 | €39,675 | -€14,152 | -26.3% |
| Plant, machinery and equipment | 23 | €0 | €6,221 | +€6,221 | |
| Furniture and vehicles | 24 | €9,348 | €943 | -€8,405 | -89.9% |
| Leasing and similar rights | 25 | €44,018 | €32,308 | -€11,710 | -26.6% |
| Other tangible fixed assets | 26 | €460 | €203 | -€257 | -55.8% |
| Current assets | 29/58 | €85,160 | €69,817 | -€15,343 | -18.0% |
| Stocks and contracts in progress | 3 | €10,446 | €7,796 | -€2,650 | -25.4% |
| Stocks | 30/36 | €10,446 | €7,796 | -€2,650 | -25.4% |
| Amounts receivable within one year | 40/41 | €56,415 | €43,122 | -€13,293 | -23.6% |
| Trade receivables | 40 | €49,682 | €38,088 | -€11,594 | -23.3% |
| Other amounts receivable | 41 | €6,733 | €5,034 | -€1,699 | -25.2% |
| Cash at bank and in hand | 54/58 | €18,167 | €17,438 | -€730 | -4.0% |
| Deferred charges and accrued income | 490/1 | €131 | €1,461 | +€1,329 | +1013.7% |
| Total equity and liabilities | 10/49 | €145,354 | €114,859 | -€30,495 | -21.0% |
| Equity | 10/15 | €100 | €100 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Amounts payable | 17/49 | €145,254 | €114,759 | -€30,495 | -21.0% |
| Amounts payable after more than one year | 17 | €26,909 | €11,791 | -€15,118 | -56.2% |
| Financial debts | 170/4 | €26,909 | €11,791 | -€15,118 | -56.2% |
| Amounts payable within one year | 42/48 | €118,345 | €102,969 | -€15,377 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €14,457 | €15,118 | +€661 | +4.6% |
| Financial debts | 43 | €931 | €81 | -€851 | -91.4% |
| Credit institutions | 430/8 | €931 | €81 | -€851 | -91.4% |
| Trade debts | 44 | €32,205 | €10,208 | -€21,996 | -68.3% |
| Suppliers | 440/4 | €32,205 | €10,208 | -€21,996 | -68.3% |
| Taxes, remuneration and social security | 45 | €8,562 | €9,519 | +€956 | +11.2% |
| Taxes | 450/3 | €8,562 | €9,519 | +€956 | +11.2% |
| Other amounts payable | 47/48 | €62,189 | €68,042 | +€5,853 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,318 | €21,579 | -€740 | -3.3% |
| Other operating charges | 640/8 | €2,952 | €1,508 | -€1,443 | -48.9% |
| Non-recurring operating charges | 66A | €673 | €165 | -€508 | -75.5% |
| Gross operating margin | 9900 | €63,815 | €80,158 | +€16,343 | +25.6% |
| Operating profit (loss) | 9901 | €37,872 | €56,906 | +€19,033 | +50.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,802 | €1,891 | -€1,911 | -50.3% |
| Recurring financial charges | 65 | €3,802 | €1,891 | -€1,911 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €34,071 | €55,015 | +€20,944 | +61.5% |
| Income taxes | 67/77 | €9,966 | €15,240 | +€5,274 | +52.9% |
| Profit (loss) for the period | 9904 | €24,105 | €39,775 | +€15,670 | +65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,105 | €39,775 | +€15,670 | +65.0% |
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 8 October 2026 via checked.be.