SOPATIM: what changed
Two financial 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.
SOPATIM
Largest movements
- Receivables within one year +€9,404
up €9,404 (+24.4%), from €38,537 to €47,941
of which Other amounts receivable: +€7,716
- Tangible fixed assets -€6,568
down €6,568 (-5.0%), from €130,215 to €123,648
- Debts after one year -€59,047
down €59,047 (-100.0%), from €59,047 to €0
- Other debts +€51,901
up €51,901 (+1176.9%), from €4,410 to €56,311
- Profit (loss) carried forward +€8,757
up €8,757 (+22.4%), from €39,084 to €47,840
- Gross operating margin +€2,396
up €2,396 (+15.9%), from €15,032 to €17,428
- Taxes +€943
up €943 (+42.0%), from €2,245 to €3,188
- Other operating charges -€925
no longer reported in 2025 (was €925)
- Financial income +€382
up €382 (+20.8%), from €1,835 to €2,216
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €171,964 | €173,999 | +€2,034 | +1.2% |
| Fixed assets | 21/28 | €130,465 | €123,898 | -€6,568 | -5.0% |
| Tangible fixed assets | 22/27 | €130,215 | €123,648 | -€6,568 | -5.0% |
| Land and buildings | 22 | €130,215 | €123,648 | -€6,568 | -5.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €41,499 | €50,101 | +€8,602 | +20.7% |
| Amounts receivable within one year | 40/41 | €38,537 | €47,941 | +€9,404 | +24.4% |
| Trade receivables | 40 | - | €1,688 | +€1,688 | |
| Other amounts receivable | 41 | €38,537 | €46,253 | +€7,716 | +20.0% |
| Cash at bank and in hand | 54/58 | €2,719 | €1,915 | -€804 | -29.6% |
| Deferred charges and accrued income | 490/1 | €243 | €245 | +€2 | +0.7% |
| Total equity and liabilities | 10/49 | €171,964 | €173,999 | +€2,034 | +1.2% |
| Equity | 10/15 | €101,084 | €109,840 | +€8,757 | +8.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,084 | €47,840 | +€8,757 | +22.4% |
| Amounts payable | 17/49 | €70,881 | €64,158 | -€6,722 | -9.5% |
| Amounts payable after more than one year | 17 | €59,047 | €0 | -€59,047 | -100.0% |
| Other amounts payable | 178/9 | €59,047 | €0 | -€59,047 | -100.0% |
| Amounts payable within one year | 42/48 | €11,834 | €64,158 | +€52,325 | +442.2% |
| Financial debts | 43 | €347 | €328 | -€20 | -5.7% |
| Credit institutions | 430/8 | €347 | €328 | -€20 | -5.7% |
| Trade debts | 44 | €2,689 | €2,088 | -€601 | -22.4% |
| Suppliers | 440/4 | €2,689 | €2,088 | -€601 | -22.4% |
| Taxes, remuneration and social security | 45 | €4,388 | €5,432 | +€1,045 | +23.8% |
| Taxes | 450/3 | €4,388 | €5,432 | +€1,045 | +23.8% |
| Other amounts payable | 47/48 | €4,410 | €56,311 | +€51,901 | +1176.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,568 | €6,568 | = | 0.0% |
| Other operating charges | 640/8 | €925 | - | -€925 | |
| Gross operating margin | 9900 | €15,032 | €17,428 | +€2,396 | +15.9% |
| Operating profit (loss) | 9901 | €7,540 | €10,861 | +€3,321 | +44.0% |
| Financial income | 75/76B | €1,835 | €2,216 | +€382 | +20.8% |
| Recurring financial income | 75 | €1,835 | €2,216 | +€382 | +20.8% |
| Financial charges | 65/66B | €1,137 | €1,133 | -€4 | -0.4% |
| Recurring financial charges | 65 | €1,137 | €1,133 | -€4 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €8,237 | €11,944 | +€3,707 | +45.0% |
| Income taxes | 67/77 | €2,245 | €3,188 | +€943 | +42.0% |
| Profit (loss) for the period | 9904 | €5,993 | €8,757 | +€2,764 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,993 | €8,757 | +€2,764 | +46.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.