Sopa Consulting: 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 Consulting
Largest movements
- Cash -€122,938
no longer reported in 2025 (was €122,938)
mainly Current investments (-€104,346) and Contributions, distributions and other (-€66,223)
- Current investments +€104,346
new in 2025: €104,346
- Tangible fixed assets +€36,353
up €36,353 (+69,562%), from €52 to €36,405
of which Leasing and similar rights: +€29,373
- Receivables within one year +€16,860
up €16,860 (+105%), from €16,050 to €32,909
of which Trade receivables: +€13,885
- Tax, wage and social debts +€19,845
up €19,845 (+74.4%), from €26,664 to €46,509
of which Taxes: +€18,545
- Debts after one year +€18,215
new in 2025: €18,215
- Current portion of long-term debt -€8,897
down €8,897 (-59.3%), from €15,000 to €6,103
- Trade debts +€4,220
up €4,220 (+134%), from €3,138 to €7,358
- Gross operating margin +€7,856
up €7,856 (+8.2%), from €96,055 to €103,911
- Depreciation +€5,656
up €5,656 (+4,242%), from €133 to €5,789
- Other operating charges -€4,115
down €4,115 (-61.4%), from €6,700 to €2,585
- Taxes +€3,829
up €3,829 (+15.6%), from €24,555 to €28,384
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 | €139,065 | €173,685 | +€34,620 | +24.9% |
| Fixed assets | 21/28 | €77 | €36,430 | +€36,353 | +47,053% |
| Tangible fixed assets | 22/27 | €52 | €36,405 | +€36,353 | +69,562% |
| Furniture and vehicles | 24 | €52 | €7,032 | +€6,980 | +13,355% |
| Leasing and similar rights | 25 | - | €29,373 | +€29,373 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €138,988 | €137,255 | -€1,733 | -1.2% |
| Amounts receivable within one year | 40/41 | €16,050 | €32,909 | +€16,860 | +105% |
| Trade receivables | 40 | €16,034 | €29,918 | +€13,885 | +86.6% |
| Other amounts receivable | 41 | €16 | €2,991 | +€2,975 | +18,639% |
| Current investments | 50/53 | - | €104,346 | +€104,346 | |
| Cash at bank and in hand | 54/58 | €122,938 | - | -€122,938 | |
| Total equity and liabilities | 10/49 | €139,065 | €173,685 | +€34,620 | +24.9% |
| Equity | 10/15 | €39,222 | €39,210 | -€12 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €12,400 | - | -€12,400 | |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12 | €0 | -€12 | -100% |
| Amounts payable | 17/49 | €99,843 | €134,475 | +€34,632 | +34.7% |
| Amounts payable after more than one year | 17 | - | €18,215 | +€18,215 | |
| Financial debts | 170/4 | - | €18,215 | +€18,215 | |
| Amounts payable within one year | 42/48 | €99,843 | €116,260 | +€16,417 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €6,103 | -€8,897 | -59.3% |
| Trade debts | 44 | €3,138 | €7,358 | +€4,220 | +134% |
| Suppliers | 440/4 | €3,138 | €7,358 | +€4,220 | +134% |
| Taxes, remuneration and social security | 45 | €26,664 | €46,509 | +€19,845 | +74.4% |
| Taxes | 450/3 | €26,664 | €45,209 | +€18,545 | +69.6% |
| Remuneration and social security | 454/9 | €0 | €1,300 | +€1,300 | |
| Other amounts payable | 47/48 | €55,041 | €56,290 | +€1,248 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133 | €5,789 | +€5,656 | +4,242% |
| Other operating charges | 640/8 | €6,700 | €2,585 | -€4,115 | -61.4% |
| Gross operating margin | 9900 | €96,055 | €103,911 | +€7,856 | +8.2% |
| Operating profit (loss) | 9901 | €89,222 | €95,537 | +€6,316 | +7.1% |
| Financial income | 75/76B | €304 | €209 | -€95 | -31.1% |
| Recurring financial income | 75 | €304 | €209 | -€95 | -31.1% |
| Financial charges | 65/66B | €328 | €1,151 | +€823 | +251% |
| Recurring financial charges | 65 | €328 | €1,151 | +€823 | +251% |
| Profit (loss) for the period before taxes | 9903 | €89,197 | €94,595 | +€5,398 | +6.1% |
| Income taxes | 67/77 | €24,555 | €28,384 | +€3,829 | +15.6% |
| Profit (loss) for the period | 9904 | €64,642 | €66,211 | +€1,569 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,642 | €66,211 | +€1,569 | +2.4% |
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 14 October 2026 via checked.be.