LA SOPA: 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.
LA SOPA
Largest movements
- Receivables within one year +€9,438
up €9,438 (+200.8%), from €4,701 to €14,139
of which Other amounts receivable: +€6,014
- Cash +€5,750
up €5,750 (+72.0%), from €7,982 to €13,732
mainly Net result for the year (+€8,789) and Trade debts (+€6,526)
- Tangible fixed assets -€4,297
down €4,297 (-28.5%), from €15,062 to €10,765
of which Furniture and vehicles: -€2,999
- Reserves +€8,789
up €8,789 (+133.7%), from €6,575 to €15,364
- Trade debts +€6,526
up €6,526 (+131.0%), from €4,983 to €11,510
- Debts after one year -€3,462
down €3,462 (-60.5%), from €5,726 to €2,264
- Tax, wage and social debts -€793
down €793 (-22.9%), from €3,461 to €2,667
- Gross operating margin +€14,330
up €14,330 (+34.0%), from €42,138 to €56,467
- Staff costs +€1,054
up €1,054 (+2.7%), from €39,546 to €40,600
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 | €32,267 | €43,090 | +€10,823 | +33.5% |
| Fixed assets | 21/28 | €19,062 | €14,765 | -€4,297 | -22.5% |
| Tangible fixed assets | 22/27 | €15,062 | €10,765 | -€4,297 | -28.5% |
| Land and buildings | 22 | €3,612 | €2,709 | -€903 | -25.0% |
| Plant, machinery and equipment | 23 | €456 | €60 | -€396 | -86.9% |
| Furniture and vehicles | 24 | €10,995 | €7,996 | -€2,999 | -27.3% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €13,205 | €28,325 | +€15,120 | +114.5% |
| Stocks and contracts in progress | 3 | €522 | €454 | -€68 | -13.0% |
| Stocks | 30/36 | €522 | €454 | -€68 | -13.0% |
| Amounts receivable within one year | 40/41 | €4,701 | €14,139 | +€9,438 | +200.8% |
| Trade receivables | 40 | - | €3,424 | +€3,424 | |
| Other amounts receivable | 41 | €4,701 | €10,715 | +€6,014 | +127.9% |
| Cash at bank and in hand | 54/58 | €7,982 | €13,732 | +€5,750 | +72.0% |
| Total equity and liabilities | 10/49 | €32,267 | €43,090 | +€10,823 | +33.5% |
| Equity | 10/15 | €14,635 | €23,424 | +€8,789 | +60.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €6,575 | €15,364 | +€8,789 | +133.7% |
| Distributable reserves | 133 | €6,575 | €15,364 | +€8,789 | +133.7% |
| Amounts payable | 17/49 | €17,632 | €19,666 | +€2,034 | +11.5% |
| Amounts payable after more than one year | 17 | €5,726 | €2,264 | -€3,462 | -60.5% |
| Financial debts | 170/4 | €5,726 | €2,264 | -€3,462 | -60.5% |
| Amounts payable within one year | 42/48 | €11,906 | €17,401 | +€5,495 | +46.2% |
| Current portion of amounts payable after more than one year | 42 | €3,462 | €3,224 | -€238 | -6.9% |
| Trade debts | 44 | €4,983 | €11,510 | +€6,526 | +131.0% |
| Suppliers | 440/4 | €4,983 | €11,510 | +€6,526 | +131.0% |
| Taxes, remuneration and social security | 45 | €3,461 | €2,667 | -€793 | -22.9% |
| Taxes | 450/3 | €3,461 | €2,667 | -€793 | -22.9% |
| Non-recurring operating income | 76A | €3,454 | €702 | -€2,751 | -79.7% |
| Remuneration, social security and pensions | 62 | €39,546 | €40,600 | +€1,054 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,332 | €4,297 | -€34 | -0.8% |
| Other operating charges | 640/8 | €2,491 | €2,555 | +€64 | +2.6% |
| Gross operating margin | 9900 | €42,138 | €56,467 | +€14,330 | +34.0% |
| Operating profit (loss) | 9901 | -€4,231 | €9,015 | +€13,247 | |
| Financial income | 75/76B | €90 | €467 | +€377 | +418.1% |
| Recurring financial income | 75 | €90 | €467 | +€377 | +418.1% |
| Financial charges | 65/66B | €192 | €490 | +€299 | +155.7% |
| Recurring financial charges | 65 | €192 | €490 | +€299 | +155.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,333 | €8,992 | +€13,325 | |
| Income taxes | 67/77 | €445 | €203 | -€243 | -54.5% |
| Profit (loss) for the period | 9904 | -€4,778 | €8,789 | +€13,567 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,778 | €8,789 | +€13,567 |
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 10 October 2026 via checked.be.