SOPEX 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.
SOPEX CONSULTING
Largest movements
- Cash -€24,167
down €24,167 (-23.5%), from €102,964 to €78,797
mainly Receivables within one year (-€19,640) and Other debts (-€3,296)
- Receivables within one year +€19,640
up €19,640 (+179%), from €11,001 to €30,641
of which Trade receivables: +€22,261
- Other debts -€3,296
down €3,296 (-95.5%), from €3,453 to €157
- Gross operating margin -€8,846
down €8,846 (-85.8%), from €10,305 to €1,459
- Other operating charges -€6,288
down €6,288 (-92.3%), from €6,812 to €525
- Taxes -€599
down €599 (-63.2%), from €947 to €349
- Depreciation -€129
down €129 (-34.6%), from €374 to €245
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 | €114,635 | €110,420 | -€4,215 | -3.7% |
| Fixed assets | 21/28 | €245 | €0 | -€245 | -100% |
| Tangible fixed assets | 22/27 | €245 | €0 | -€245 | -100% |
| Furniture and vehicles | 24 | €245 | €0 | -€245 | -100% |
| Current assets | 29/58 | €114,390 | €110,420 | -€3,970 | -3.5% |
| Amounts receivable within one year | 40/41 | €11,001 | €30,641 | +€19,640 | +179% |
| Trade receivables | 40 | €6,435 | €28,696 | +€22,261 | +346% |
| Other amounts receivable | 41 | €4,566 | €1,945 | -€2,621 | -57.4% |
| Cash at bank and in hand | 54/58 | €102,964 | €78,797 | -€24,167 | -23.5% |
| Deferred charges and accrued income | 490/1 | €425 | €982 | +€557 | +131% |
| Total equity and liabilities | 10/49 | €114,635 | €110,420 | -€4,215 | -3.7% |
| Equity | 10/15 | €82,025 | €82,033 | +€8 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,425 | €63,433 | +€8 | 0.0% |
| Amounts payable | 17/49 | €32,610 | €28,388 | -€4,222 | -12.9% |
| Amounts payable within one year | 42/48 | €32,610 | €28,388 | -€4,222 | -12.9% |
| Trade debts | 44 | €29,158 | €28,231 | -€926 | -3.2% |
| Suppliers | 440/4 | €29,158 | €28,231 | -€926 | -3.2% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €3,453 | €157 | -€3,296 | -95.5% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €245 | -€129 | -34.6% |
| Other operating charges | 640/8 | €6,812 | €525 | -€6,288 | -92.3% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €10,305 | €1,459 | -€8,846 | -85.8% |
| Operating profit (loss) | 9901 | €3,118 | €689 | -€2,429 | -77.9% |
| Financial charges | 65/66B | €342 | €333 | -€10 | -2.9% |
| Recurring financial charges | 65 | €342 | €333 | -€10 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €2,776 | €356 | -€2,419 | -87.2% |
| Income taxes | 67/77 | €947 | €349 | -€599 | -63.2% |
| Profit (loss) for the period | 9904 | €1,828 | €8 | -€1,821 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,828 | €8 | -€1,821 | -99.6% |
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 28 October 2026 via checked.be.