SOPARBUS: 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.
SOPARBUS
Largest movements
- Tangible fixed assets +€295,737
up €295,737 (+26.4%), from €1.1m to €1.4m
of which Land and buildings: +€157,597
- Cash -€45,757
down €45,757 (-42.1%), from €108,782 to €63,026
mainly Investment in fixed assets (net) (-€396,408) and Net result for the year (-€82,413)
- Other debts +€334,423
up €334,423 (+57.5%), from €582,052 to €916,475
- Profit (loss) carried forward -€82,413
down €82,413 (-16.9%), from €487,736 to €405,324
- Gross operating margin -€544,781
down €544,781 (-80.6%), from €676,043 to €131,263
- Taxes -€90,761
down €90,761, from €90,572 to -€189
- Depreciation +€23,651
up €23,651 (+30.6%), from €77,220 to €100,871
- Other operating charges -€7,950
down €7,950 (-31.8%), from €25,008 to €17,059
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 | €1,267,779 | €1,532,163 | +€264,384 | +20.9% |
| Fixed assets | 21/28 | €1,119,764 | €1,415,301 | +€295,537 | +26.4% |
| Intangible fixed assets | 21 | €800 | €600 | -€200 | -25.0% |
| Tangible fixed assets | 22/27 | €1,118,964 | €1,414,701 | +€295,737 | +26.4% |
| Land and buildings | 22 | €1,102,053 | €1,259,650 | +€157,597 | +14.3% |
| Plant, machinery and equipment | 23 | €11,911 | €10,524 | -€1,388 | -11.7% |
| Assets under construction and advance payments | 27 | €5,000 | €144,528 | +€139,528 | +2790.6% |
| Current assets | 29/58 | €148,015 | €116,862 | -€31,153 | -21.0% |
| Amounts receivable within one year | 40/41 | €34,597 | €49,192 | +€14,595 | +42.2% |
| Trade receivables | 40 | €31,155 | €22,472 | -€8,683 | -27.9% |
| Other amounts receivable | 41 | €3,443 | €26,720 | +€23,278 | +676.2% |
| Cash at bank and in hand | 54/58 | €108,782 | €63,026 | -€45,757 | -42.1% |
| Deferred charges and accrued income | 490/1 | €4,635 | €4,644 | +€9 | +0.2% |
| Total equity and liabilities | 10/49 | €1,267,779 | €1,532,163 | +€264,384 | +20.9% |
| Equity | 10/15 | €569,136 | €486,724 | -€82,413 | -14.5% |
| Contributions | 10/11 | €74,000 | €74,000 | = | 0.0% |
| Capital | 10 | €74,000 | €74,000 | = | 0.0% |
| Issued capital | 100 | €74,000 | €74,000 | = | 0.0% |
| Reserves | 13 | €7,400 | €7,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,400 | €7,400 | = | 0.0% |
| Legal reserve | 130 | €7,400 | €7,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €487,736 | €405,324 | -€82,413 | -16.9% |
| Amounts payable | 17/49 | €698,642 | €1,045,439 | +€346,797 | +49.6% |
| Amounts payable after more than one year | 17 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 178/9 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €694,642 | €1,041,439 | +€346,797 | +49.9% |
| Trade debts | 44 | €12,180 | €12,793 | +€614 | +5.0% |
| Suppliers | 440/4 | €12,180 | €12,793 | +€614 | +5.0% |
| Taxes, remuneration and social security | 45 | €100,411 | €112,171 | +€11,760 | +11.7% |
| Taxes | 450/3 | €91,815 | €103,462 | +€11,647 | +12.7% |
| Remuneration and social security | 454/9 | €8,596 | €8,709 | +€113 | +1.3% |
| Other amounts payable | 47/48 | €582,052 | €916,475 | +€334,423 | +57.5% |
| Non-recurring operating income | 76A | €588,777 | - | -€588,777 | |
| Remuneration, social security and pensions | 62 | €59,964 | €60,685 | +€720 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,220 | €100,871 | +€23,651 | +30.6% |
| Other operating charges | 640/8 | €25,008 | €17,059 | -€7,950 | -31.8% |
| Gross operating margin | 9900 | €676,043 | €131,263 | -€544,781 | -80.6% |
| Operating profit (loss) | 9901 | €513,851 | -€47,351 | -€561,202 | |
| Financial income | 75/76B | €192 | €0 | -€192 | -100.0% |
| Recurring financial income | 75 | €192 | €0 | -€192 | -100.0% |
| Financial charges | 65/66B | €40,045 | €35,250 | -€4,794 | -12.0% |
| Recurring financial charges | 65 | €40,045 | €35,250 | -€4,794 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €473,998 | -€82,602 | -€556,600 | |
| Income taxes | 67/77 | €90,572 | -€189 | -€90,761 | |
| Profit (loss) for the period | 9904 | €383,427 | -€82,413 | -€465,839 | |
| Profit (loss) for the period to be appropriated | 9905 | €383,427 | -€82,413 | -€465,839 |
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 2 October 2026 via checked.be.