Sopcor: 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.
Sopcor
Largest movements
- Financial fixed assets -€116,695
down €116,695 (-98.9%), from €118,045 to €1,351
- Current investments -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Cash +€32,919
up €32,919 (+307.0%), from €10,722 to €43,641
mainly Investment in fixed assets (net) (+€116,695) and Current investments (+€40,000)
- Receivables within one year +€2,755
new in 2025: €2,755
- Other debts -€111,000
down €111,000 (-93.3%), from €118,915 to €7,915
- Debts after one year -€7,500
down €7,500 (-11.8%), from €63,453 to €55,953
- Tax, wage and social debts -€2,147
down €2,147 (-98.0%), from €2,192 to €45
- Financial charges +€6,500
up €6,500 (+14444.4%), from €45 to €6,545
- Gross operating margin -€5,002
down €5,002 (-39.8%), from €12,577 to €7,576
- Taxes -€2,877
down €2,877 (-100.0%), from €2,877 to €0
- Financial income -€255
down €255 (-23.0%), from €1,107 to €851
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 | €170,311 | €49,291 | -€121,020 | -71.1% |
| Fixed assets | 21/28 | €119,589 | €2,895 | -€116,695 | -97.6% |
| Tangible fixed assets | 22/27 | €1,544 | €1,544 | = | 0.0% |
| Land and buildings | 22 | €1,544 | €1,544 | = | 0.0% |
| Financial fixed assets | 28 | €118,045 | €1,351 | -€116,695 | -98.9% |
| Current assets | 29/58 | €50,722 | €46,396 | -€4,325 | -8.5% |
| Amounts receivable within one year | 40/41 | - | €2,755 | +€2,755 | |
| Other amounts receivable | 41 | - | €2,755 | +€2,755 | |
| Current investments | 50/53 | €40,000 | €0 | -€40,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €10,722 | €43,641 | +€32,919 | +307.0% |
| Total equity and liabilities | 10/49 | €170,311 | €49,291 | -€121,020 | -71.1% |
| Equity | 10/15 | -€15,998 | -€16,412 | -€414 | -2.6% |
| Contributions | 10/11 | €88,870 | €88,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,868 | -€105,282 | -€414 | -0.4% |
| Amounts payable | 17/49 | €186,309 | €65,703 | -€120,606 | -64.7% |
| Amounts payable after more than one year | 17 | €63,453 | €55,953 | -€7,500 | -11.8% |
| Other amounts payable | 178/9 | €63,453 | €55,953 | -€7,500 | -11.8% |
| Amounts payable within one year | 42/48 | €122,856 | €9,750 | -€113,106 | -92.1% |
| Trade debts | 44 | €1,750 | €1,791 | +€41 | +2.3% |
| Suppliers | 440/4 | €1,750 | €1,791 | +€41 | +2.3% |
| Taxes, remuneration and social security | 45 | €2,192 | €45 | -€2,147 | -98.0% |
| Taxes | 450/3 | €2,192 | €45 | -€2,147 | -98.0% |
| Other amounts payable | 47/48 | €118,915 | €7,915 | -€111,000 | -93.3% |
| Other operating charges | 640/8 | €2,238 | €2,296 | +€58 | +2.6% |
| Gross operating margin | 9900 | €12,577 | €7,576 | -€5,002 | -39.8% |
| Operating profit (loss) | 9901 | €10,339 | €5,280 | -€5,060 | -48.9% |
| Financial income | 75/76B | €1,107 | €851 | -€255 | -23.0% |
| Recurring financial income | 75 | €1,107 | €851 | -€255 | -23.0% |
| Financial charges | 65/66B | €45 | €6,545 | +€6,500 | +14444.4% |
| Recurring financial charges | 65 | €45 | €6,545 | +€6,500 | +14444.4% |
| Profit (loss) for the period before taxes | 9903 | €11,401 | -€414 | -€11,815 | |
| Income taxes | 67/77 | €2,877 | €0 | -€2,877 | -100.0% |
| Profit (loss) for the period | 9904 | €8,524 | -€414 | -€8,938 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,524 | -€414 | -€8,938 |
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 30 September 2026 via checked.be.