SOPAJE: 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.
SOPAJE
Largest movements
- Receivables within one year -€7,150
down €7,150 (-99.9%), from €7,158 to €8
- Cash +€3,028
up €3,028 (+1.4%), from €223,326 to €226,355
mainly Receivables within one year (+€7,150) and Net result for the year (+€2,228)
- Other debts -€7,242
down €7,242 (-42.3%), from €17,127 to €9,885
- Taxes +€616
new in 2024: €616
- Gross operating margin +€204
up €204 (+3.4%), from €5,972 to €6,176
- Other operating charges -€180
down €180 (-5.1%), from €3,526 to €3,346
- Financial income +€109
up €109 (+390.5%), from €28 to €136
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262,711 | €258,589 | -€4,122 | -1.6% |
| Fixed assets | 21/28 | €32,226 | €32,226 | = | 0.0% |
| Tangible fixed assets | 22/27 | €32,226 | €32,226 | = | 0.0% |
| Land and buildings | 22 | €32,226 | €32,226 | = | 0.0% |
| Current assets | 29/58 | €230,484 | €226,363 | -€4,122 | -1.8% |
| Amounts receivable within one year | 40/41 | €7,158 | €8 | -€7,150 | -99.9% |
| Other amounts receivable | 41 | €7,158 | €8 | -€7,150 | -99.9% |
| Cash at bank and in hand | 54/58 | €223,326 | €226,355 | +€3,028 | +1.4% |
| Total equity and liabilities | 10/49 | €262,711 | €258,589 | -€4,122 | -1.6% |
| Equity | 10/15 | €244,819 | €247,047 | +€2,228 | +0.9% |
| Contributions | 10/11 | €183,000 | €183,000 | = | 0.0% |
| Capital | 10 | €183,000 | €183,000 | = | 0.0% |
| Issued capital | 100 | €183,000 | €183,000 | = | 0.0% |
| Reserves | 13 | €61,819 | €64,047 | +€2,228 | +3.6% |
| Non-distributable reserves | 130/1 | €20,823 | €20,823 | = | 0.0% |
| Legal reserve | 130 | €20,823 | €20,823 | = | 0.0% |
| Distributable reserves | 133 | €40,996 | €43,224 | +€2,228 | +5.4% |
| Amounts payable | 17/49 | €17,892 | €11,542 | -€6,349 | -35.5% |
| Amounts payable within one year | 42/48 | €17,127 | €10,460 | -€6,666 | -38.9% |
| Taxes, remuneration and social security | 45 | - | €575 | +€575 | |
| Taxes | 450/3 | - | €575 | +€575 | |
| Other amounts payable | 47/48 | €17,127 | €9,885 | -€7,242 | -42.3% |
| Accrued charges and deferred income | 492/3 | €765 | €1,082 | +€317 | +41.4% |
| Other operating charges | 640/8 | €3,526 | €3,346 | -€180 | -5.1% |
| Gross operating margin | 9900 | €5,972 | €6,176 | +€204 | +3.4% |
| Operating profit (loss) | 9901 | €2,446 | €2,830 | +€384 | +15.7% |
| Financial income | 75/76B | €28 | €136 | +€109 | +390.5% |
| Recurring financial income | 75 | €28 | €136 | +€109 | +390.5% |
| Financial charges | 65/66B | €128 | €122 | -€6 | -4.6% |
| Recurring financial charges | 65 | €128 | €122 | -€6 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €2,346 | €2,844 | +€498 | +21.2% |
| Income taxes | 67/77 | - | €616 | +€616 | |
| Profit (loss) for the period | 9904 | €2,346 | €2,228 | -€118 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,346 | €2,228 | -€118 | -5.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.