SOPARTEC: 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
SOPARTEC
NACE 68.322, Real estate appraisal on a fee or contract basis
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.8m
2024 · -€1.1m+€2.9m
Equity
€13.5m
2024 · €11.8m+€1.8m
Cash
€3.0m
2024 · €2.6m+€430,249
Balance sheet total
€15.2m
2024 · €13.0m+€2.2m
Largest movements
Assets
- Financial fixed assets +€1.6m
up €1.6m (+56.7%), from €2.8m to €4.3m
- Cash +€430,249
up €430,249 (+16.8%), from €2.6m to €3.0m
mainly Net result for the year (+€1.8m) and Other debts (+€309,981)
- Receivables after one year +€171,500
new in 2025: €171,500
Equity and liabilities
- Profit (loss) carried forward +€1.8m
up €1.8m (+19.5%), from €9.1m to €10.8m
- Other debts +€309,981
up €309,981 (+202.7%), from €152,896 to €462,876
Income statement
- Financial income +€1.3m
up €1.3m (+618.4%), from €203,967 to €1.5m
of which Non-recurring financial income: +€1.3m
- Staff costs -€681,700
down €681,700 (-50.1%), from €1.4m to €679,213
- Gross operating margin +€199,470
up €199,470 (+17.1%), from €1.2m to €1.4m
- Financial charges +€188,809
up €188,809 (+254.2%), from €74,275 to €263,083
of which Financial charges: +€147,330
- Write-downs -€119,117
down €119,117 (-93.1%), from €128,007 to €8,890
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
-€1.1m
Gross operating margin
+€199,470
Staff costs
+€681,700
Depreciation
+€9,532
Write-downs
+€119,117
Other operating charges
-€352
Other operating items
+€900,722
Financial income
+€1.3m
Financial charges
-€188,809
Taxes
-€68,983
Result 2025
€1.8m
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
+€2.0m
Investment
-€1.6m
Financing
€0
Cash 2024
€2.6m
From operations (derived)
+€2.0m
Net result for the year
+€1.8m
Depreciation
+€39,585
Receivables after one year
-€171,500
Stocks and contracts
-€88,295
Receivables within one year
+€43,918
Deferred charges and accrued income
+€8,274
Trade debts
+€15,176
Tax, wage and social debts
+€131,441
Other debts
+€309,981
Accrued charges and deferred income
-€19,656
Investment (derived)
-€1.6m
Investment in fixed assets (net)
-€1.6m
Current investments
-€41,208
Cash 2025
€3.0m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,968,831 | €15,173,641 | +€2.2m | +17.0% |
| Fixed assets | 21/28 | €2,870,464 | €4,396,213 | +€1.5m | +53.2% |
| Intangible fixed assets | 21 | €5,806 | €1,298 | -€4,508 | -77.6% |
| Tangible fixed assets | 22/27 | €112,533 | €81,557 | -€30,976 | -27.5% |
| Furniture and vehicles | 24 | €22,217 | €17,000 | -€5,217 | -23.5% |
| Other tangible fixed assets | 26 | €90,317 | €64,557 | -€25,760 | -28.5% |
| Financial fixed assets | 28 | €2,752,124 | €4,313,358 | +€1.6m | +56.7% |
| Current assets | 29/58 | €10,098,368 | €10,777,428 | +€679,060 | +6.7% |
| Amounts receivable after more than one year | 29 | - | €171,500 | +€171,500 | |
| Trade receivables | 290 | - | €171,500 | +€171,500 | |
| Stocks and contracts in progress | 3 | €176,371 | €264,666 | +€88,295 | +50.1% |
| Contracts in progress | 37 | €176,371 | €264,666 | +€88,295 | +50.1% |
| Amounts receivable within one year | 40/41 | €652,196 | €608,278 | -€43,918 | -6.7% |
| Trade receivables | 40 | €292,344 | €375,121 | +€82,778 | +28.3% |
| Other amounts receivable | 41 | €359,852 | €233,157 | -€126,695 | -35.2% |
| Current investments | 50/53 | €6,624,854 | €6,666,062 | +€41,208 | +0.6% |
| Cash at bank and in hand | 54/58 | €2,559,751 | €2,990,000 | +€430,249 | +16.8% |
| Deferred charges and accrued income | 490/1 | €85,195 | €76,922 | -€8,274 | -9.7% |
| Total equity and liabilities | 10/49 | €12,968,831 | €15,173,641 | +€2.2m | +17.0% |
| Equity | 10/15 | €11,758,992 | €13,526,859 | +€1.8m | +15.0% |
| Contributions | 10/11 | €1,740,000 | €1,740,000 | = | 0.0% |
| Capital | 10 | €1,740,000 | €1,740,000 | = | 0.0% |
| Issued capital | 100 | €1,740,000 | €1,740,000 | = | 0.0% |
| Reserves | 13 | €951,000 | €951,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €174,000 | €174,000 | = | 0.0% |
| Legal reserve | 130 | €174,000 | €174,000 | = | 0.0% |
| Distributable reserves | 133 | €777,000 | €777,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,067,992 | €10,835,859 | +€1.8m | +19.5% |
| Amounts payable | 17/49 | €1,209,840 | €1,646,782 | +€436,942 | +36.1% |
| Amounts payable within one year | 42/48 | €1,167,688 | €1,624,286 | +€456,598 | +39.1% |
| Trade debts | 44 | €893,213 | €908,389 | +€15,176 | +1.7% |
| Suppliers | 440/4 | €893,213 | €908,389 | +€15,176 | +1.7% |
| Taxes, remuneration and social security | 45 | €121,579 | €253,021 | +€131,441 | +108.1% |
| Taxes | 450/3 | €78,347 | €148,762 | +€70,415 | +89.9% |
| Remuneration and social security | 454/9 | €43,232 | €104,258 | +€61,026 | +141.2% |
| Other amounts payable | 47/48 | €152,896 | €462,876 | +€309,981 | +202.7% |
| Accrued charges and deferred income | 492/3 | €42,152 | €22,496 | -€19,656 | -46.6% |
| Non-recurring operating income | 76A | €5,456 | - | -€5,456 | |
| Remuneration, social security and pensions | 62 | €1,360,914 | €679,213 | -€681,700 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,117 | €39,585 | -€9,532 | -19.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €128,007 | €8,890 | -€119,117 | -93.1% |
| Other operating charges | 640/8 | €492 | €844 | +€352 | +71.5% |
| Non-recurring operating charges | 66A | €900,722 | - | -€900,722 | |
| Gross operating margin | 9900 | €1,165,717 | €1,365,187 | +€199,470 | +17.1% |
| Operating profit (loss) | 9901 | -€1,273,535 | €636,654 | +€1.9m | |
| Financial income | 75/76B | €203,967 | €1,465,217 | +€1.3m | +618.4% |
| Recurring financial income | 75 | €203,967 | €200,930 | -€3,038 | -1.5% |
| Non-recurring financial income | 76B | - | €1,264,287 | +€1.3m | |
| Financial charges | 65/66B | €74,275 | €263,083 | +€188,809 | +254.2% |
| Recurring financial charges | 65 | -€154,087 | -€6,757 | +€147,330 | +95.6% |
| Non-recurring financial charges | 66B | €228,361 | €269,841 | +€41,479 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,143,842 | €1,838,788 | +€3.0m | |
| Income taxes | 67/77 | €1,937 | €70,920 | +€68,983 | +3561.1% |
| Profit (loss) for the period | 9904 | -€1,145,779 | €1,767,868 | +€2.9m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,145,779 | €1,767,868 | +€2.9m |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.