SOPALL: 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.
SOPALL
Largest movements
- Cash +€48,625
up €48,625 (+126.4%), from €38,482 to €87,106
mainly Receivables within one year (+€30,395) and Depreciation (+€17,154)
- Receivables within one year -€30,395
down €30,395 (-81.1%), from €37,479 to €7,084
of which Trade receivables: -€36,050
- Tangible fixed assets -€13,154
down €13,154 (-14.7%), from €89,711 to €76,557
of which Furniture and vehicles: -€7,547
- Reserves -€15,825
down €15,825 (-19.0%), from €83,338 to €67,513
- Other debts +€11,281
up €11,281 (+14.7%), from €76,864 to €88,145
- Profit (loss) carried forward +€8,865
up €8,865 (+83.6%), from -€10,609 to -€1,744
- Gross operating margin -€24,153
down €24,153 (-39.0%), from €61,857 to €37,704
- Taxes -€9,770
down €9,770 (-70.0%), from €13,961 to €4,191
- Depreciation +€3,386
up €3,386 (+24.6%), from €13,769 to €17,154
- Financial charges +€2,128
up €2,128 (+61.1%), from €3,481 to €5,608
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 | €191,259 | €196,703 | +€5,444 | +2.8% |
| Fixed assets | 21/28 | €99,446 | €86,292 | -€13,154 | -13.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €89,711 | €76,557 | -€13,154 | -14.7% |
| Land and buildings | 22 | €39,710 | €35,173 | -€4,537 | -11.4% |
| Plant, machinery and equipment | 23 | €14,458 | €13,387 | -€1,071 | -7.4% |
| Furniture and vehicles | 24 | €35,543 | €27,997 | -€7,547 | -21.2% |
| Financial fixed assets | 28 | €9,735 | €9,735 | = | 0.0% |
| Current assets | 29/58 | €91,813 | €110,411 | +€18,598 | +20.3% |
| Stocks and contracts in progress | 3 | €11,574 | €11,267 | -€306 | -2.6% |
| Stocks | 30/36 | €11,574 | €11,267 | -€306 | -2.6% |
| Amounts receivable within one year | 40/41 | €37,479 | €7,084 | -€30,395 | -81.1% |
| Trade receivables | 40 | €37,326 | €1,276 | -€36,050 | -96.6% |
| Other amounts receivable | 41 | €153 | €5,809 | +€5,655 | +3686.0% |
| Cash at bank and in hand | 54/58 | €38,482 | €87,106 | +€48,625 | +126.4% |
| Deferred charges and accrued income | 490/1 | €4,279 | €4,953 | +€674 | +15.8% |
| Total equity and liabilities | 10/49 | €191,259 | €196,703 | +€5,444 | +2.8% |
| Equity | 10/15 | €106,829 | €99,869 | -€6,960 | -6.5% |
| Contributions | 10/11 | €34,100 | €34,100 | = | 0.0% |
| Reserves | 13 | €83,338 | €67,513 | -€15,825 | -19.0% |
| Distributable reserves | 133 | €83,338 | €67,513 | -€15,825 | -19.0% |
| Profit (loss) carried forward | 14 | -€10,609 | -€1,744 | +€8,865 | +83.6% |
| Amounts payable | 17/49 | €84,431 | €96,835 | +€12,404 | +14.7% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €84,431 | €96,835 | +€12,404 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €3,560 | €4,744 | +€1,184 | +33.3% |
| Suppliers | 440/4 | €3,560 | €4,744 | +€1,184 | +33.3% |
| Taxes, remuneration and social security | 45 | €4,007 | €3,946 | -€61 | -1.5% |
| Taxes | 450/3 | €4,007 | €3,946 | -€61 | -1.5% |
| Other amounts payable | 47/48 | €76,864 | €88,145 | +€11,281 | +14.7% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,769 | €17,154 | +€3,386 | +24.6% |
| Other operating charges | 640/8 | €2,135 | €2,050 | -€85 | -4.0% |
| Gross operating margin | 9900 | €61,857 | €37,704 | -€24,153 | -39.0% |
| Operating profit (loss) | 9901 | €45,953 | €18,500 | -€27,454 | -59.7% |
| Financial income | 75/76B | €383 | €165 | -€218 | -56.9% |
| Recurring financial income | 75 | €383 | €165 | -€218 | -56.9% |
| Financial charges | 65/66B | €3,481 | €5,608 | +€2,128 | +61.1% |
| Recurring financial charges | 65 | €3,481 | €5,608 | +€2,128 | +61.1% |
| Profit (loss) for the period before taxes | 9903 | €42,856 | €13,056 | -€29,799 | -69.5% |
| Income taxes | 67/77 | €13,961 | €4,191 | -€9,770 | -70.0% |
| Profit (loss) for the period | 9904 | €28,894 | €8,865 | -€20,029 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,894 | €8,865 | -€20,029 | -69.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.