SOPA CONSULT: 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.
SOPA CONSULT
Largest movements
- Intangible fixed assets +€135,316
up €135,316 (+312,147%), from €43 to €135,359
- Tangible fixed assets -€61,999
down €61,999 (-83.8%), from €73,966 to €11,967
of which Furniture and vehicles: -€59,637
- Cash +€29,164
up €29,164 (+53.4%), from €54,625 to €83,789
mainly Debts after one year (+€82,004) and Current portion of long-term debt (+€26,584)
- Receivables within one year +€25,864
up €25,864 (+29.2%), from €88,447 to €114,311
of which Trade receivables: +€27,882
- Financial fixed assets +€5,400
up €5,400 (+1,488%), from €363 to €5,763
- Debts after one year +€82,004
up €82,004 (+173%), from €47,514 to €129,518
- Current portion of long-term debt +€26,584
up €26,584 (+51.3%), from €51,833 to €78,416
- Tax, wage and social debts +€17,004
up €17,004 (+28.5%), from €59,647 to €76,651
of which Remuneration and social security: +€11,570
- Other debts +€3,737
up €3,737 (+45.5%), from €8,221 to €11,958
- Trade debts +€3,732
up €3,732 (+41.3%), from €9,045 to €12,777
- Staff costs +€108,360
up €108,360 (+35.3%), from €306,548 to €414,908
- Gross operating margin +€101,733
up €101,733 (+27.6%), from €368,304 to €470,037
- Depreciation -€13,672
down €13,672 (-55.4%), from €24,673 to €11,001
- Other operating charges +€13,347
up €13,347 (+343%), from €3,896 to €17,243
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 | €232,283 | €365,287 | +€133,005 | +57.3% |
| Fixed assets | 21/28 | €74,372 | €153,089 | +€78,717 | +106% |
| Intangible fixed assets | 21 | €43 | €135,359 | +€135,316 | +312,147% |
| Tangible fixed assets | 22/27 | €73,966 | €11,967 | -€61,999 | -83.8% |
| Plant, machinery and equipment | 23 | €7,680 | €5,318 | -€2,362 | -30.8% |
| Furniture and vehicles | 24 | €66,286 | €6,649 | -€59,637 | -90.0% |
| Financial fixed assets | 28 | €363 | €5,763 | +€5,400 | +1,488% |
| Current assets | 29/58 | €157,910 | €212,198 | +€54,288 | +34.4% |
| Amounts receivable within one year | 40/41 | €88,447 | €114,311 | +€25,864 | +29.2% |
| Trade receivables | 40 | €79,625 | €107,506 | +€27,882 | +35.0% |
| Other amounts receivable | 41 | €8,823 | €6,805 | -€2,018 | -22.9% |
| Cash at bank and in hand | 54/58 | €54,625 | €83,789 | +€29,164 | +53.4% |
| Deferred charges and accrued income | 490/1 | €14,838 | €14,098 | -€740 | -5.0% |
| Total equity and liabilities | 10/49 | €232,283 | €365,287 | +€133,005 | +57.3% |
| Equity | 10/15 | €55,889 | €55,925 | +€35 | +0.1% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €55,489 | €55,489 | = | 0.0% |
| Distributable reserves | 133 | €55,489 | €55,489 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €35 | +€35 | |
| Amounts payable | 17/49 | €176,393 | €309,363 | +€132,969 | +75.4% |
| Amounts payable after more than one year | 17 | €47,514 | €129,518 | +€82,004 | +173% |
| Financial debts | 170/4 | €47,514 | €129,518 | +€82,004 | +173% |
| Amounts payable within one year | 42/48 | €128,746 | €179,802 | +€51,056 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | €51,833 | €78,416 | +€26,584 | +51.3% |
| Trade debts | 44 | €9,045 | €12,777 | +€3,732 | +41.3% |
| Suppliers | 440/4 | €9,045 | €12,777 | +€3,732 | +41.3% |
| Taxes, remuneration and social security | 45 | €59,647 | €76,651 | +€17,004 | +28.5% |
| Taxes | 450/3 | €22,237 | €27,670 | +€5,433 | +24.4% |
| Remuneration and social security | 454/9 | €37,410 | €48,981 | +€11,570 | +30.9% |
| Other amounts payable | 47/48 | €8,221 | €11,958 | +€3,737 | +45.5% |
| Accrued charges and deferred income | 492/3 | €134 | €43 | -€91 | -68.1% |
| Remuneration, social security and pensions | 62 | €306,548 | €414,908 | +€108,360 | +35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,673 | €11,001 | -€13,672 | -55.4% |
| Other operating charges | 640/8 | €3,896 | €17,243 | +€13,347 | +343% |
| Gross operating margin | 9900 | €368,304 | €470,037 | +€101,733 | +27.6% |
| Operating profit (loss) | 9901 | €33,187 | €26,885 | -€6,302 | -19.0% |
| Financial income | 75/76B | €54 | €257 | +€203 | +377% |
| Recurring financial income | 75 | €54 | €257 | +€203 | +377% |
| Financial charges | 65/66B | €5,864 | €6,244 | +€380 | +6.5% |
| Recurring financial charges | 65 | €5,864 | €6,244 | +€380 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €27,377 | €20,898 | -€6,479 | -23.7% |
| Income taxes | 67/77 | €14,251 | €10,863 | -€3,388 | -23.8% |
| Profit (loss) for the period | 9904 | €13,126 | €10,035 | -€3,091 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,126 | €10,035 | -€3,091 | -23.5% |
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 17 October 2026 via checked.be.