SOPI: 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.
SOPI
Largest movements
- Receivables within one year +€21,854
up €21,854 (+153.3%), from €14,253 to €36,106
of which Other amounts receivable: +€11,123
- Cash -€16,276
down €16,276 (-54.8%), from €29,727 to €13,451
mainly Investment in fixed assets (net) (-€27,697) and Receivables within one year (-€21,854)
- Tangible fixed assets +€3,737
up €3,737 (+5.3%), from €71,089 to €74,826
of which Plant, machinery and equipment: +€5,278
- Intangible fixed assets +€3,065
up €3,065 (+36.6%), from €8,366 to €11,432
- Deferred charges and accrued income +€2,656
up €2,656 (+277.8%), from €956 to €3,612
- Other debts +€22,029
up €22,029 (+46.4%), from €47,457 to €69,486
- Reserves +€5,254
new in 2025: €5,254
- Tax, wage and social debts -€5,080
down €5,080 (-95.3%), from €5,329 to €249
- Advances received -€3,961
down €3,961 (-39.6%), from €10,000 to €6,039
- Profit (loss) carried forward -€2,765
down €2,765 (-100.0%), from €2,765 to €0
- Depreciation +€14,360
up €14,360 (+219.8%), from €6,535 to €20,895
- Gross operating margin +€13,805
up €13,805 (+107.1%), from €12,895 to €26,700
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 | €124,390 | €139,426 | +€15,036 | +12.1% |
| Fixed assets | 21/28 | €79,455 | €86,257 | +€6,802 | +8.6% |
| Intangible fixed assets | 21 | €8,366 | €11,432 | +€3,065 | +36.6% |
| Tangible fixed assets | 22/27 | €71,089 | €74,826 | +€3,737 | +5.3% |
| Plant, machinery and equipment | 23 | €64,157 | €69,435 | +€5,278 | +8.2% |
| Furniture and vehicles | 24 | €6,932 | €5,391 | -€1,541 | -22.2% |
| Current assets | 29/58 | €44,935 | €53,169 | +€8,234 | +18.3% |
| Amounts receivable within one year | 40/41 | €14,253 | €36,106 | +€21,854 | +153.3% |
| Trade receivables | 40 | €12,555 | €23,286 | +€10,730 | +85.5% |
| Other amounts receivable | 41 | €1,697 | €12,821 | +€11,123 | +655.3% |
| Cash at bank and in hand | 54/58 | €29,727 | €13,451 | -€16,276 | -54.8% |
| Deferred charges and accrued income | 490/1 | €956 | €3,612 | +€2,656 | +277.8% |
| Total equity and liabilities | 10/49 | €124,390 | €139,426 | +€15,036 | +12.1% |
| Equity | 10/15 | €5,765 | €8,254 | +€2,489 | +43.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €5,254 | +€5,254 | |
| Distributable reserves | 133 | - | €5,254 | +€5,254 | |
| Profit (loss) carried forward | 14 | €2,765 | €0 | -€2,765 | -100.0% |
| Amounts payable | 17/49 | €118,625 | €131,172 | +€12,547 | +10.6% |
| Amounts payable within one year | 42/48 | €118,625 | €131,172 | +€12,547 | +10.6% |
| Trade debts | 44 | €55,840 | €55,399 | -€441 | -0.8% |
| Suppliers | 440/4 | €55,840 | €55,399 | -€441 | -0.8% |
| Advances received on contracts in progress | 46 | €10,000 | €6,039 | -€3,961 | -39.6% |
| Taxes, remuneration and social security | 45 | €5,329 | €249 | -€5,080 | -95.3% |
| Taxes | 450/3 | €5,329 | €249 | -€5,080 | -95.3% |
| Other amounts payable | 47/48 | €47,457 | €69,486 | +€22,029 | +46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,535 | €20,895 | +€14,360 | +219.8% |
| Other operating charges | 640/8 | €1,419 | €1,186 | -€233 | -16.4% |
| Gross operating margin | 9900 | €12,895 | €26,700 | +€13,805 | +107.1% |
| Operating profit (loss) | 9901 | €4,942 | €4,619 | -€323 | -6.5% |
| Financial income | 75/76B | - | €141 | +€141 | |
| Recurring financial income | 75 | - | €141 | +€141 | |
| Financial charges | 65/66B | €2,177 | €2,022 | -€155 | -7.1% |
| Recurring financial charges | 65 | €2,177 | €2,022 | -€155 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €2,765 | €2,738 | -€27 | -1.0% |
| Income taxes | 67/77 | - | €249 | +€249 | |
| Profit (loss) for the period | 9904 | €2,765 | €2,489 | -€276 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,765 | €2,489 | -€276 | -10.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.