Sope Consulting: 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.
Sope Consulting
Largest movements
- Cash -€18,426
down €18,426 (-31.5%), from €58,484 to €40,058
mainly Net result for the year (-€16,702) and Trade debts (-€7,541)
- Deferred charges and accrued income -€3,561
down €3,561 (-42.6%), from €8,365 to €4,804
- Receivables within one year +€2,501
up €2,501 (+15.0%), from €16,647 to €19,148
of which Other amounts receivable: +€2,177
- Reserves -€16,702
down €16,702 (-27.6%), from €60,557 to €43,855
- Trade debts -€7,541
down €7,541 (-47.2%), from €15,973 to €8,432
- Tax, wage and social debts +€4,321
up €4,321 (+53.4%), from €8,093 to €12,414
of which Remuneration and social security: +€3,820
- Gross operating margin -€33,365
down €33,365, from €22,271 to -€11,095
- Taxes -€4,646
down €4,646 (-94.5%), from €4,914 to €268
- Financial charges -€1,058
down €1,058 (-23.1%), from €4,577 to €3,519
- Depreciation +€622
up €622 (+130%), from €479 to €1,101
- Other operating charges -€357
down €357 (-33.1%), from €1,076 to €720
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.
Derived cash bridge
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 | €89,623 | €70,259 | -€19,364 | -21.6% |
| Fixed assets | 21/28 | €6,127 | €6,249 | +€122 | +2.0% |
| Tangible fixed assets | 22/27 | €6,127 | €6,249 | +€122 | +2.0% |
| Furniture and vehicles | 24 | €6,127 | €6,249 | +€122 | +2.0% |
| Current assets | 29/58 | €83,496 | €64,010 | -€19,486 | -23.3% |
| Amounts receivable within one year | 40/41 | €16,647 | €19,148 | +€2,501 | +15.0% |
| Trade receivables | 40 | - | €324 | +€324 | |
| Other amounts receivable | 41 | €16,647 | €18,824 | +€2,177 | +13.1% |
| Cash at bank and in hand | 54/58 | €58,484 | €40,058 | -€18,426 | -31.5% |
| Deferred charges and accrued income | 490/1 | €8,365 | €4,804 | -€3,561 | -42.6% |
| Total equity and liabilities | 10/49 | €89,623 | €70,259 | -€19,364 | -21.6% |
| Equity | 10/15 | €65,557 | €48,855 | -€16,702 | -25.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,557 | €43,855 | -€16,702 | -27.6% |
| Distributable reserves | 133 | €60,557 | €43,855 | -€16,702 | -27.6% |
| Amounts payable | 17/49 | €24,066 | €21,404 | -€2,662 | -11.1% |
| Amounts payable within one year | 42/48 | €24,066 | €21,404 | -€2,662 | -11.1% |
| Trade debts | 44 | €15,973 | €8,432 | -€7,541 | -47.2% |
| Suppliers | 440/4 | €15,973 | €8,432 | -€7,541 | -47.2% |
| Taxes, remuneration and social security | 45 | €8,093 | €12,414 | +€4,321 | +53.4% |
| Taxes | 450/3 | €8,093 | €8,594 | +€501 | +6.2% |
| Remuneration and social security | 454/9 | - | €3,820 | +€3,820 | |
| Other amounts payable | 47/48 | - | €559 | +€559 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479 | €1,101 | +€622 | +130% |
| Other operating charges | 640/8 | €1,076 | €720 | -€357 | -33.1% |
| Gross operating margin | 9900 | €22,271 | -€11,095 | -€33,365 | |
| Operating profit (loss) | 9901 | €20,716 | -€12,915 | -€33,631 | |
| Financial charges | 65/66B | €4,577 | €3,519 | -€1,058 | -23.1% |
| Recurring financial charges | 65 | €4,577 | €3,519 | -€1,058 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €16,139 | -€16,434 | -€32,573 | |
| Income taxes | 67/77 | €4,914 | €268 | -€4,646 | -94.5% |
| Profit (loss) for the period | 9904 | €11,225 | -€16,702 | -€27,927 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,225 | -€16,702 | -€27,927 |
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 16 October 2026 via checked.be.