Sopex Cocoa: 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.
Sopex Cocoa
Largest movements
- Cash -€101,590
down €101,590 (-71.2%), from €142,625 to €41,035
mainly Net result for the year (-€957,891) and Tax, wage and social debts (-€79,742)
- Receivables within one year -€12,619
down €12,619 (-45.5%), from €27,724 to €15,104
of which Trade receivables: -€9,021
- Tangible fixed assets -€4,936
down €4,936 (-90.6%), from €5,445 to €509
- Profit (loss) carried forward -€957,891
down €957,891 (-4.8%), from -€20.0m to -€20.9m
- Other debts +€916,143
up €916,143 (+5.3%), from €17.4m to €18.3m
- Tax, wage and social debts -€79,742
down €79,742 (-75.2%), from €105,977 to €26,235
of which Taxes: -€86,739
- Trade debts +€3,074
up €3,074 (+61.2%), from €5,027 to €8,102
- Turnover -€2.4m
no longer reported in 2025 (was €2.4m)
- Goods and materials -€2.1m
down €2.1m (-94.9%), from €2.3m to €116,033
of which Change in stocks: decrease (increase): -€1.5m
- Financial charges -€85,565
down €85,565 (-9.0%), from €948,454 to €862,889
- Other operating charges -€61,031
down €61,031 (-96.3%), from €63,377 to €2,346
- Staff costs +€44,504
up €44,504 (+33.1%), from €134,502 to €179,006
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 | €176,416 | €56,649 | -€119,767 | -67.9% |
| Fixed assets | 21/28 | €6,067 | €509 | -€5,558 | -91.6% |
| Tangible fixed assets | 22/27 | €5,445 | €509 | -€4,936 | -90.6% |
| Furniture and vehicles | 24 | €5,445 | €509 | -€4,936 | -90.6% |
| Financial fixed assets | 28 | €622 | - | -€622 | |
| Other financial fixed assets | 284/8 | €622 | - | -€622 | |
| Amounts receivable and cash guarantees | 285/8 | €622 | - | -€622 | |
| Current assets | 29/58 | €170,349 | €56,140 | -€114,209 | -67.0% |
| Amounts receivable within one year | 40/41 | €27,724 | €15,104 | -€12,619 | -45.5% |
| Trade receivables | 40 | €9,021 | - | -€9,021 | |
| Other amounts receivable | 41 | €18,703 | €15,104 | -€3,598 | -19.2% |
| Cash at bank and in hand | 54/58 | €142,625 | €41,035 | -€101,590 | -71.2% |
| Total equity and liabilities | 10/49 | €176,416 | €56,649 | -€119,767 | -67.9% |
| Equity | 10/15 | -€17,364,092 | -€18,321,982 | -€957,891 | -5.5% |
| Contributions | 10/11 | €379,858 | €379,858 | = | 0.0% |
| Capital | 10 | €111,159 | €111,159 | = | 0.0% |
| Issued capital | 100 | €111,159 | €111,159 | = | 0.0% |
| Contributions outside capital | 11 | €268,699 | €268,699 | = | 0.0% |
| Share premium | 1100/10 | €268,699 | €268,699 | = | 0.0% |
| Reserves | 13 | €2,228,893 | €2,228,893 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,401 | €19,401 | = | 0.0% |
| Legal reserve | 130 | €11,116 | €11,116 | = | 0.0% |
| Other | 1319 | €8,285 | €8,285 | = | 0.0% |
| Tax-exempt reserves | 132 | €67,694 | €67,694 | = | 0.0% |
| Distributable reserves | 133 | €2,141,798 | €2,141,798 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,972,843 | -€20,930,734 | -€957,891 | -4.8% |
| Amounts payable | 17/49 | €17,540,508 | €18,378,631 | +€838,123 | +4.8% |
| Amounts payable within one year | 42/48 | €17,540,508 | €18,378,631 | +€838,123 | +4.8% |
| Financial debts | 43 | €1,403 | €51 | -€1,352 | -96.4% |
| Credit institutions | 430/8 | €1,403 | €51 | -€1,352 | -96.4% |
| Trade debts | 44 | €5,027 | €8,102 | +€3,074 | +61.2% |
| Suppliers | 440/4 | €5,027 | €8,102 | +€3,074 | +61.2% |
| Taxes, remuneration and social security | 45 | €105,977 | €26,235 | -€79,742 | -75.2% |
| Taxes | 450/3 | €86,739 | - | -€86,739 | |
| Remuneration and social security | 454/9 | €19,238 | €26,235 | +€6,997 | +36.4% |
| Other amounts payable | 47/48 | €17,428,100 | €18,344,243 | +€916,143 | +5.3% |
| Operating income | 70/76A | €2,607,772 | €225,024 | -€2.4m | -91.4% |
| Turnover | 70 | €2,447,667 | - | -€2.4m | |
| Other operating income | 74 | €13,049 | €317 | -€12,731 | -97.6% |
| Non-recurring operating income | 76A | €147,055 | €224,707 | +€77,652 | +52.8% |
| Operating charges | 60/66A | €2,512,392 | €320,026 | -€2.2m | -87.3% |
| Goods for resale, raw materials and consumables | 60 | €2,262,256 | €116,033 | -€2.1m | -94.9% |
| Purchases | 600/8 | €753,399 | €116,033 | -€637,366 | -84.6% |
| Change in stocks: decrease (increase) | 609 | €1,508,857 | - | -€1.5m | |
| Services and other goods | 61 | €42,021 | €17,666 | -€24,355 | -58.0% |
| Remuneration, social security and pensions | 62 | €134,502 | €179,006 | +€44,504 | +33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,016 | €4,974 | -€3,042 | -37.9% |
| Other operating charges | 640/8 | €63,377 | €2,346 | -€61,031 | -96.3% |
| Non-recurring operating charges | 66A | €2,219 | - | -€2,219 | |
| Operating profit (loss) | 9901 | €95,380 | -€95,002 | -€190,381 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Income from current assets | 751 | €3 | - | -€3 | |
| Financial charges | 65/66B | €948,454 | €862,889 | -€85,565 | -9.0% |
| Recurring financial charges | 65 | €948,454 | €862,889 | -€85,565 | -9.0% |
| Debt charges | 650 | €933,439 | €852,035 | -€81,403 | -8.7% |
| Other financial charges | 652/9 | €15,015 | €10,853 | -€4,162 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | -€853,071 | -€957,891 | -€104,820 | -12.3% |
| Income taxes | 67/77 | €42,761 | - | -€42,761 | |
| Taxes | 670/3 | €42,761 | - | -€42,761 | |
| Profit (loss) for the period | 9904 | -€895,832 | -€957,891 | -€62,059 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€895,832 | -€957,891 | -€62,059 | -6.9% |
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 30 October 2026 via checked.be.