SOPI-LASNE: what changed
SOPI-LASNE
Largest movements
- Receivables within one year +€32,638
up €32,638 (+26.2%), from €124,411 to €157,049
of which Trade receivables: +€30,413
- Cash -€27,133
down €27,133 (-60.7%), from €44,715 to €17,582
mainly Net result for the year (-€34,398) and Receivables within one year (-€32,638)
- Stocks and contracts +€11,300
up €11,300 (+18.9%), from €59,651 to €70,951
- Tangible fixed assets -€8,063
down €8,063 (-25.2%), from €32,035 to €23,971
of which Plant, machinery and equipment: -€5,063
- Other debts +€54,805
up €54,805 (+12.2%), from €450,323 to €505,129
- Profit (loss) carried forward -€34,398
down €34,398 (-13.3%), from -€259,327 to -€293,726
- Trade debts -€7,116
down €7,116 (-16.6%), from €42,798 to €35,682
- Tax, wage and social debts -€4,549
down €4,549 (-69.3%), from €6,567 to €2,018
of which Taxes: -€5,259
- Gross operating margin +€39,518
up €39,518, from -€37,806 to €1,711
- Depreciation -€2,701
down €2,701 (-21.8%), from €12,393 to €9,692
- Other operating charges -€1,665
down €1,665 (-72.3%), from €2,302 to €637
- Financial charges -€1,504
down €1,504 (-28.8%), from €5,216 to €3,711
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,812 | €269,554 | +€8,742 | +3.4% |
| Fixed assets | 21/28 | €32,035 | €23,971 | -€8,063 | -25.2% |
| Tangible fixed assets | 22/27 | €32,035 | €23,971 | -€8,063 | -25.2% |
| Plant, machinery and equipment | 23 | €17,635 | €12,571 | -€5,063 | -28.7% |
| Furniture and vehicles | 24 | €14,400 | €11,400 | -€3,000 | -20.8% |
| Current assets | 29/58 | €228,777 | €245,583 | +€16,805 | +7.3% |
| Stocks and contracts in progress | 3 | €59,651 | €70,951 | +€11,300 | +18.9% |
| Stocks | 30/36 | €59,651 | €70,951 | +€11,300 | +18.9% |
| Amounts receivable within one year | 40/41 | €124,411 | €157,049 | +€32,638 | +26.2% |
| Trade receivables | 40 | €124,411 | €154,824 | +€30,413 | +24.4% |
| Other amounts receivable | 41 | - | €2,225 | +€2,225 | |
| Cash at bank and in hand | 54/58 | €44,715 | €17,582 | -€27,133 | -60.7% |
| Total equity and liabilities | 10/49 | €260,812 | €269,554 | +€8,742 | +3.4% |
| Equity | 10/15 | -€238,876 | -€273,274 | -€34,398 | -14.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€259,327 | -€293,726 | -€34,398 | -13.3% |
| Amounts payable | 17/49 | €499,688 | €542,828 | +€43,140 | +8.6% |
| Amounts payable within one year | 42/48 | €499,688 | €542,828 | +€43,140 | +8.6% |
| Trade debts | 44 | €42,798 | €35,682 | -€7,116 | -16.6% |
| Suppliers | 440/4 | €42,798 | €35,682 | -€7,116 | -16.6% |
| Taxes, remuneration and social security | 45 | €6,567 | €2,018 | -€4,549 | -69.3% |
| Taxes | 450/3 | €5,259 | - | -€5,259 | |
| Remuneration and social security | 454/9 | €1,307 | €2,018 | +€711 | +54.3% |
| Other amounts payable | 47/48 | €450,323 | €505,129 | +€54,805 | +12.2% |
| Non-recurring operating income | 76A | €115 | - | -€115 | |
| Remuneration, social security and pensions | 62 | €21,723 | €22,069 | +€346 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,393 | €9,692 | -€2,701 | -21.8% |
| Other operating charges | 640/8 | €2,302 | €637 | -€1,665 | -72.3% |
| Gross operating margin | 9900 | -€37,806 | €1,711 | +€39,518 | |
| Operating profit (loss) | 9901 | -€74,224 | -€30,687 | +€43,537 | +58.7% |
| Financial charges | 65/66B | €5,216 | €3,711 | -€1,504 | -28.8% |
| Recurring financial charges | 65 | €5,216 | €3,711 | -€1,504 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | -€79,439 | -€34,398 | +€45,041 | +56.7% |
| Profit (loss) for the period | 9904 | -€79,439 | -€34,398 | +€45,041 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,439 | -€34,398 | +€45,041 | +56.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.