SOPARCHAN: 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.
SOPARCHAN
Largest movements
- Receivables within one year +€499,507
up €499,507 (+2.7%), from €18.4m to €18.9m
- Deferred charges and accrued income -€257,198
down €257,198 (-38.5%), from €668,869 to €411,670
- Profit (loss) carried forward +€290,827
up €290,827 (+3.2%), from €9.1m to €9.4m
- Financial income -€257,198
down €257,198 (-38.5%), from €668,869 to €411,670
of which Financial income: -€257,198
- Taxes -€70,051
down €70,051 (-39.5%), from €177,553 to €107,501
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,034,530 | €19,277,556 | +€243,026 | +1.3% |
| Current assets | 29/58 | €19,034,530 | €19,277,556 | +€243,026 | +1.3% |
| Amounts receivable within one year | 40/41 | €18,362,935 | €18,862,442 | +€499,507 | +2.7% |
| Other amounts receivable | 41 | €18,362,935 | €18,862,442 | +€499,507 | +2.7% |
| Cash at bank and in hand | 54/58 | €2,726 | €3,443 | +€717 | +26.3% |
| Deferred charges and accrued income | 490/1 | €668,869 | €411,670 | -€257,198 | -38.5% |
| Total equity and liabilities | 10/49 | €19,034,530 | €19,277,556 | +€243,026 | +1.3% |
| Equity | 10/15 | €18,701,371 | €18,992,199 | +€290,827 | +1.6% |
| Contributions | 10/11 | €8,883,806 | €8,883,806 | = | 0.0% |
| Reserves | 13 | €705,294 | €705,294 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,680 | €14,680 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,680 | €14,680 | = | 0.0% |
| Distributable reserves | 133 | €690,613 | €690,613 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,112,272 | €9,403,100 | +€290,827 | +3.2% |
| Amounts payable | 17/49 | €333,158 | €285,357 | -€47,801 | -14.3% |
| Amounts payable within one year | 42/48 | €332,762 | €284,949 | -€47,812 | -14.4% |
| Trade debts | 44 | €209 | €0 | -€209 | -100.0% |
| Suppliers | 440/4 | €209 | €0 | -€209 | -100.0% |
| Taxes, remuneration and social security | 45 | €332,553 | €284,949 | -€47,603 | -14.3% |
| Taxes | 450/3 | €332,553 | €284,949 | -€47,603 | -14.3% |
| Accrued charges and deferred income | 492/3 | €397 | €408 | +€11 | +2.8% |
| Other operating charges | 640/8 | €1,177 | €1,207 | +€31 | +2.6% |
| Gross operating margin | 9900 | -€9,945 | -€9,948 | -€3 | 0.0% |
| Operating profit (loss) | 9901 | -€11,122 | -€11,155 | -€34 | -0.3% |
| Financial income | 75/76B | €668,869 | €411,670 | -€257,198 | -38.5% |
| Recurring financial income | 75 | €668,869 | €411,670 | -€257,198 | -38.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,279 | €2,186 | -€93 | -4.1% |
| Recurring financial charges | 65 | €2,279 | €2,186 | -€93 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €655,468 | €398,329 | -€257,139 | -39.2% |
| Income taxes | 67/77 | €177,553 | €107,501 | -€70,051 | -39.5% |
| Profit (loss) for the period | 9904 | €477,915 | €290,827 | -€187,088 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €477,915 | €290,827 | -€187,088 | -39.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.