SOPET: 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.
What changed
SOPET
NACE 82.100, Office administrative and support services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€374,370
2024 · €183,830+€190,540
Equity
€11.4m
2024 · €11.0m+€374,370
Cash
€112,600
2024 · €160,379-€47,779
Balance sheet total
€11.5m
2024 · €11.0m+€458,566
Largest movements
Assets
- Tangible fixed assets +€342,395
up €342,395 (+10.1%), from €3.4m to €3.7m
of which Assets under construction and advance payments: +€221,444
- Current investments +€148,858
up €148,858 (+2.1%), from €7.1m to €7.3m
Equity and liabilities
- Reserves +€374,370
up €374,370 (+9.3%), from €4.0m to €4.4m
of which Distributable reserves: +€376,979
Income statement
- Gross operating margin +€253,235
up €253,235 (+100.9%), from €250,883 to €504,118
- Taxes +€50,120
up €50,120 (+69.2%), from €72,470 to €122,591
- Financial income -€10,121
down €10,121 (-5.7%), from €176,128 to €166,007
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.
Result 2024
€183,830
Gross operating margin
+€253,235
Depreciation
-€1,234
Other operating charges
-€1,221
Financial income
-€10,121
Financial charges
+€2
Taxes
-€50,120
Result 2025
€374,370
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.
From operations
+€574,517
Investment
-€622,296
Financing
€0
Cash 2024
€160,379
From operations (derived)
+€574,517
Net result for the year
+€374,370
Depreciation
+€131,044
Smaller working-capital items
+€558
Receivables within one year
-€9,186
Deferred charges and accrued income
-€6,343
Trade debts
+€87,331
Advances received
-€3,257
Investment (derived)
-€622,296
Investment in fixed assets (net)
-€473,439
Current investments
-€148,858
Cash 2025
€112,600
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,998,743 | €11,457,309 | +€458,566 | +4.2% |
| Fixed assets | 21/28 | €3,393,853 | €3,736,248 | +€342,395 | +10.1% |
| Tangible fixed assets | 22/27 | €3,393,353 | €3,735,748 | +€342,395 | +10.1% |
| Land and buildings | 22 | €3,359,397 | €3,483,926 | +€124,529 | +3.7% |
| Plant, machinery and equipment | 23 | - | €7,266 | +€7,266 | |
| Furniture and vehicles | 24 | €33,957 | €23,113 | -€10,844 | -31.9% |
| Assets under construction and advance payments | 27 | - | €221,444 | +€221,444 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €7,604,890 | €7,721,061 | +€116,171 | +1.5% |
| Amounts receivable after more than one year | 29 | €290,436 | €290,000 | -€436 | -0.2% |
| Other amounts receivable | 291 | €290,436 | €290,000 | -€436 | -0.2% |
| Amounts receivable within one year | 40/41 | €41,521 | €50,707 | +€9,186 | +22.1% |
| Trade receivables | 40 | €4,455 | €11,286 | +€6,831 | +153.3% |
| Other amounts receivable | 41 | €37,066 | €39,420 | +€2,354 | +6.4% |
| Current investments | 50/53 | €7,111,049 | €7,259,907 | +€148,858 | +2.1% |
| Cash at bank and in hand | 54/58 | €160,379 | €112,600 | -€47,779 | -29.8% |
| Deferred charges and accrued income | 490/1 | €1,504 | €7,847 | +€6,343 | +421.8% |
| Total equity and liabilities | 10/49 | €10,998,743 | €11,457,309 | +€458,566 | +4.2% |
| Equity | 10/15 | €10,980,490 | €11,354,859 | +€374,370 | +3.4% |
| Contributions | 10/11 | €6,964,578 | €6,964,578 | = | 0.0% |
| Capital | 10 | €6,964,558 | €6,964,558 | = | 0.0% |
| Issued capital | 100 | €6,964,558 | €6,964,558 | = | 0.0% |
| Contributions outside capital | 11 | €20 | €20 | = | 0.0% |
| Share premium | 1100/10 | €20 | €20 | = | 0.0% |
| Reserves | 13 | €4,015,912 | €4,390,281 | +€374,370 | +9.3% |
| Non-distributable reserves | 130/1 | €303,611 | €323,453 | +€19,842 | +6.5% |
| Legal reserve | 130 | €303,611 | €323,453 | +€19,842 | +6.5% |
| Tax-exempt reserves | 132 | €176,140 | €153,689 | -€22,452 | -12.7% |
| Distributable reserves | 133 | €3,536,160 | €3,913,139 | +€376,979 | +10.7% |
| Amounts payable | 17/49 | €18,253 | €102,450 | +€84,196 | +461.3% |
| Amounts payable after more than one year | 17 | €625 | €625 | = | 0.0% |
| Other amounts payable | 178/9 | €625 | €625 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,463 | €93,529 | +€84,066 | +888.3% |
| Trade debts | 44 | €4,946 | €92,277 | +€87,331 | +1765.8% |
| Suppliers | 440/4 | €4,946 | €92,277 | +€87,331 | +1765.8% |
| Advances received on contracts in progress | 46 | €3,257 | €0 | -€3,257 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,260 | €1,252 | -€8 | -0.6% |
| Taxes | 450/3 | €1,260 | €1,252 | -€8 | -0.6% |
| Accrued charges and deferred income | 492/3 | €8,165 | €8,296 | +€131 | +1.6% |
| Non-recurring operating income | 76A | €0 | €319,160 | +€319,160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,810 | €131,044 | +€1,234 | +1.0% |
| Other operating charges | 640/8 | €40,008 | €41,230 | +€1,221 | +3.1% |
| Gross operating margin | 9900 | €250,883 | €504,118 | +€253,235 | +100.9% |
| Operating profit (loss) | 9901 | €81,065 | €331,844 | +€250,779 | +309.4% |
| Financial income | 75/76B | €176,128 | €166,007 | -€10,121 | -5.7% |
| Recurring financial income | 75 | €176,128 | €166,007 | -€10,121 | -5.7% |
| Financial charges | 65/66B | €893 | €892 | -€2 | -0.2% |
| Recurring financial charges | 65 | €893 | €892 | -€2 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €256,300 | €496,960 | +€240,660 | +93.9% |
| Income taxes | 67/77 | €72,470 | €122,591 | +€50,120 | +69.2% |
| Profit (loss) for the period | 9904 | €183,830 | €374,370 | +€190,540 | +103.7% |
| Transfer from tax-exempt reserves | 789 | €22,452 | €22,452 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €206,281 | €396,821 | +€190,540 | +92.4% |
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 9 October 2026 via checked.be.