SOPESA: 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.
SOPESA
Largest movements
- Receivables within one year +€17,831
new in 2025: €17,831
- Tangible fixed assets -€1,699
down €1,699 (-17.5%), from €9,714 to €8,015
- Cash +€263
up €263 (+189.5%), from €139 to €402
mainly Net result for the year (+€9,848) and Other debts (+€6,437)
- Profit (loss) carried forward +€9,848
up €9,848 (+20.8%), from -€47,359 to -€37,512
- Other debts +€6,437
up €6,437 (+19.0%), from €33,803 to €40,241
- Tax, wage and social debts +€447
new in 2025: €447
- Trade debts -€337
down €337 (-7.0%), from €4,809 to €4,472
- Depreciation -€2,411
down €2,411 (-54.4%), from €4,434 to €2,023
- Taxes +€447
new in 2025: €447
- Financial income +€288
new in 2025: €288
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 | €9,852 | €26,248 | +€16,395 | +166.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €9,714 | €8,015 | -€1,699 | -17.5% |
| Tangible fixed assets | 22/27 | €9,714 | €8,015 | -€1,699 | -17.5% |
| Land and buildings | 22 | €9,714 | €8,015 | -€1,699 | -17.5% |
| Current assets | 29/58 | €139 | €18,233 | +€18,094 | +13044.6% |
| Amounts receivable within one year | 40/41 | - | €17,831 | +€17,831 | |
| Other amounts receivable | 41 | - | €17,831 | +€17,831 | |
| Cash at bank and in hand | 54/58 | €139 | €402 | +€263 | +189.5% |
| Total equity and liabilities | 10/49 | €9,852 | €26,248 | +€16,395 | +166.4% |
| Equity | 10/15 | -€28,759 | -€18,912 | +€9,848 | +34.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,359 | -€37,512 | +€9,848 | +20.8% |
| Amounts payable | 17/49 | €38,612 | €45,159 | +€6,547 | +17.0% |
| Amounts payable within one year | 42/48 | €38,612 | €45,159 | +€6,547 | +17.0% |
| Trade debts | 44 | €4,809 | €4,472 | -€337 | -7.0% |
| Suppliers | 440/4 | €4,809 | €4,472 | -€337 | -7.0% |
| Taxes, remuneration and social security | 45 | - | €447 | +€447 | |
| Taxes | 450/3 | - | €447 | +€447 | |
| Other amounts payable | 47/48 | €33,803 | €40,241 | +€6,437 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,434 | €2,023 | -€2,411 | -54.4% |
| Other operating charges | 640/8 | €2,646 | €2,730 | +€84 | +3.2% |
| Gross operating margin | 9900 | €14,825 | €14,761 | -€64 | -0.4% |
| Operating profit (loss) | 9901 | €7,745 | €10,008 | +€2,263 | +29.2% |
| Financial income | 75/76B | - | €288 | +€288 | |
| Recurring financial income | 75 | - | €288 | +€288 | |
| Financial charges | 65/66B | - | €2 | +€2 | |
| Recurring financial charges | 65 | - | €2 | +€2 | |
| Profit (loss) for the period before taxes | 9903 | €7,745 | €10,295 | +€2,550 | +32.9% |
| Income taxes | 67/77 | - | €447 | +€447 | |
| Profit (loss) for the period | 9904 | €7,745 | €9,848 | +€2,103 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,745 | €9,848 | +€2,103 | +27.2% |
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 29 September 2026 via checked.be.