SOPARMIN: 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.
What changed
SOPARMIN
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€344,953
2024 · -€98,182+€443,135
Equity
€2.6m
2024 · €2.5m+€54,953
Cash
€581
2024 · €2,760-€2,179
Balance sheet total
€7.2m
2024 · €7.0m+€158,467
Largest movements
Assets
- Receivables within one year +€94,384
up €94,384 (+35.6%), from €265,256 to €359,640
of which Trade receivables: +€69,690
- Financial fixed assets +€78,143
up €78,143 (+1.2%), from €6.7m to €6.8m
Equity and liabilities
- Other debts +€241,858
up €241,858 (+6.7%), from €3.6m to €3.8m
- Short-term financial debts -€120,000
down €120,000 (-100.0%), from €120,000 to €0
Income statement
- Financial income +€435,708
up €435,708 (+10906.6%), from €3,995 to €439,703
- Gross operating margin +€62,071
up €62,071 (+91.5%), from -€67,823 to -€5,752
- Financial charges +€58,154
up €58,154 (+335.6%), from €17,327 to €75,481
- Depreciation -€3,554
down €3,554 (-23.0%), from €15,462 to €11,908
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.
Result 2024
-€98,182
Gross operating margin
+€62,071
Depreciation
+€3,554
Other operating charges
-€46
Financial income
+€435,708
Financial charges
-€58,154
Taxes
+€2
Result 2025
€344,953
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.
From operations
+€551,988
Investment
-€78,143
Financing
-€476,024
Cash 2024
€2,760
From operations (derived)
+€551,988
Net result for the year
+€344,953
Depreciation
+€11,908
Receivables within one year
-€94,384
Deferred charges and accrued income
-€28
Trade debts
+€49,579
Tax, wage and social debts
-€1,898
Other debts
+€241,858
Investment (derived)
-€78,143
Investment in fixed assets (net)
-€78,143
Financing
-€476,024
Debts after one year
-€52,062
Current portion of long-term debt
-€13,963
Short-term financial debts
-€120,000
Contributions, distributions and other
-€290,000
Cash 2025
€581
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,025,521 | €7,183,989 | +€158,467 | +2.3% |
| Fixed assets | 21/28 | €6,756,491 | €6,822,726 | +€66,235 | +1.0% |
| Tangible fixed assets | 22/27 | €11,908 | €0 | -€11,908 | -100.0% |
| Furniture and vehicles | 24 | €11,908 | €0 | -€11,908 | -100.0% |
| Financial fixed assets | 28 | €6,744,583 | €6,822,726 | +€78,143 | +1.2% |
| Current assets | 29/58 | €269,031 | €361,263 | +€92,232 | +34.3% |
| Amounts receivable within one year | 40/41 | €265,256 | €359,640 | +€94,384 | +35.6% |
| Trade receivables | 40 | €732 | €70,422 | +€69,690 | +9523.1% |
| Other amounts receivable | 41 | €264,524 | €289,218 | +€24,694 | +9.3% |
| Cash at bank and in hand | 54/58 | €2,760 | €581 | -€2,179 | -79.0% |
| Deferred charges and accrued income | 490/1 | €1,014 | €1,042 | +€28 | +2.7% |
| Total equity and liabilities | 10/49 | €7,025,521 | €7,183,989 | +€158,467 | +2.3% |
| Equity | 10/15 | €2,547,533 | €2,602,486 | +€54,953 | +2.2% |
| Contributions | 10/11 | €1,050,000 | €1,050,000 | = | 0.0% |
| Capital | 10 | €1,050,000 | €1,050,000 | = | 0.0% |
| Issued capital | 100 | €1,050,000 | €1,050,000 | = | 0.0% |
| Reserves | 13 | €105,000 | €105,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €105,000 | €105,000 | = | 0.0% |
| Legal reserve | 130 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,392,533 | €1,447,486 | +€54,953 | +3.9% |
| Amounts payable | 17/49 | €4,477,989 | €4,581,503 | +€103,514 | +2.3% |
| Amounts payable after more than one year | 17 | €662,325 | €610,263 | -€52,062 | -7.9% |
| Financial debts | 170/4 | €662,325 | €610,263 | -€52,062 | -7.9% |
| Amounts payable within one year | 42/48 | €3,815,664 | €3,971,240 | +€155,576 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €70,285 | €56,322 | -€13,963 | -19.9% |
| Financial debts | 43 | €120,000 | €0 | -€120,000 | -100.0% |
| Credit institutions | 430/8 | €120,000 | €0 | -€120,000 | -100.0% |
| Trade debts | 44 | €22,433 | €72,012 | +€49,579 | +221.0% |
| Suppliers | 440/4 | €22,433 | €72,012 | +€49,579 | +221.0% |
| Taxes, remuneration and social security | 45 | €1,898 | €0 | -€1,898 | -100.0% |
| Taxes | 450/3 | €1,898 | €0 | -€1,898 | -100.0% |
| Other amounts payable | 47/48 | €3,601,048 | €3,842,906 | +€241,858 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,462 | €11,908 | -€3,554 | -23.0% |
| Other operating charges | 640/8 | €1,563 | €1,610 | +€46 | +3.0% |
| Gross operating margin | 9900 | -€67,823 | -€5,752 | +€62,071 | +91.5% |
| Operating profit (loss) | 9901 | -€84,848 | -€19,269 | +€65,579 | +77.3% |
| Financial income | 75/76B | €3,995 | €439,703 | +€435,708 | +10906.6% |
| Recurring financial income | 75 | €3,995 | €439,703 | +€435,708 | +10906.6% |
| Financial charges | 65/66B | €17,327 | €75,481 | +€58,154 | +335.6% |
| Recurring financial charges | 65 | €17,327 | €75,481 | +€58,154 | +335.6% |
| Profit (loss) for the period before taxes | 9903 | -€98,180 | €344,953 | +€443,133 | |
| Income taxes | 67/77 | €2 | €0 | -€2 | -100.0% |
| Profit (loss) for the period | 9904 | -€98,182 | €344,953 | +€443,135 | |
| Profit (loss) for the period to be appropriated | 9905 | -€98,182 | €344,953 | +€443,135 |
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 8 October 2026 via checked.be.