SOPASAL: 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.
SOPASAL
Largest movements
- Cash +€6,225
up €6,225 (+2543.2%), from €245 to €6,470
mainly Net result for the year (+€4,792) and Depreciation (+€2,924)
- Tangible fixed assets -€2,924
down €2,924 (-15.9%), from €18,410 to €15,486
- Receivables within one year +€905
up €905 (+2.1%), from €43,095 to €44,000
- Profit (loss) carried forward +€4,792
up €4,792 (+45.6%), from €10,519 to €15,312
- Tax, wage and social debts -€1,694
down €1,694 (-48.6%), from €3,489 to €1,795
- Trade debts +€1,286
new in 2024: €1,286
- Gross operating margin -€4,237
down €4,237 (-27.6%), from €15,363 to €11,126
- Taxes -€1,258
down €1,258 (-41.2%), from €3,053 to €1,795
- Other operating charges +€445
up €445 (+43.8%), from €1,016 to €1,461
- Financial income -€172
no longer reported in 2024 (was €172)
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 | €61,750 | €66,539 | +€4,789 | +7.8% |
| Fixed assets | 21/28 | €18,410 | €15,486 | -€2,924 | -15.9% |
| Tangible fixed assets | 22/27 | €18,410 | €15,486 | -€2,924 | -15.9% |
| Land and buildings | 22 | €18,410 | €15,486 | -€2,924 | -15.9% |
| Current assets | 29/58 | €43,340 | €51,053 | +€7,713 | +17.8% |
| Amounts receivable within one year | 40/41 | €43,095 | €44,000 | +€905 | +2.1% |
| Other amounts receivable | 41 | €43,095 | €44,000 | +€905 | +2.1% |
| Cash at bank and in hand | 54/58 | €245 | €6,470 | +€6,225 | +2543.2% |
| Deferred charges and accrued income | 490/1 | - | €583 | +€583 | |
| Total equity and liabilities | 10/49 | €61,750 | €66,539 | +€4,789 | +7.8% |
| Equity | 10/15 | €53,261 | €58,053 | +€4,792 | +9.0% |
| Contributions | 10/11 | €42,741 | €42,741 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,519 | €15,312 | +€4,792 | +45.6% |
| Amounts payable | 17/49 | €8,489 | €8,486 | -€3 | 0.0% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,489 | €3,486 | -€3 | -0.1% |
| Trade debts | 44 | - | €1,286 | +€1,286 | |
| Suppliers | 440/4 | - | €1,286 | +€1,286 | |
| Taxes, remuneration and social security | 45 | €3,489 | €1,795 | -€1,694 | -48.6% |
| Taxes | 450/3 | €3,489 | €1,795 | -€1,694 | -48.6% |
| Other amounts payable | 47/48 | - | €405 | +€405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,924 | €2,924 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,016 | €1,461 | +€445 | +43.8% |
| Gross operating margin | 9900 | €15,363 | €11,126 | -€4,237 | -27.6% |
| Operating profit (loss) | 9901 | €11,422 | €6,741 | -€4,682 | -41.0% |
| Financial income | 75/76B | €172 | - | -€172 | |
| Recurring financial income | 75 | €172 | - | -€172 | |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €11,441 | €6,587 | -€4,854 | -42.4% |
| Income taxes | 67/77 | €3,053 | €1,795 | -€1,258 | -41.2% |
| Profit (loss) for the period | 9904 | €8,388 | €4,792 | -€3,596 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,388 | €4,792 | -€3,596 | -42.9% |
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 7 October 2026 via checked.be.