SOPIAV AIRBOIS: 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.
SOPIAV AIRBOIS
Largest movements
- Cash -€56,811
down €56,811 (-69.7%), from €81,467 to €24,656
mainly Current investments (-€47,500) and Receivables within one year (-€10,828)
- Current investments +€47,500
new in 2025: €47,500
- Receivables within one year +€10,828
up €10,828 (+5,121%), from €211 to €11,039
of which Trade receivables: +€6,478
- Tangible fixed assets -€1,610
down €1,610 (-10.4%), from €15,477 to €13,867
of which Plant, machinery and equipment: -€1,509
- Tax, wage and social debts -€4,659
down €4,659 (-68.6%), from €6,788 to €2,129
of which Taxes: -€4,332
- Advances received +€4,219
up €4,219 (+88.3%), from €4,780 to €8,999
- Other debts +€1,359
up €1,359 (+2.6%), from €51,746 to €53,105
- Trade debts -€1,181
down €1,181 (-23.6%), from €5,005 to €3,824
- Gross operating margin -€18,575
down €18,575 (-65.0%), from €28,558 to €9,983
- Taxes -€3,194
down €3,194 (-73.7%), from €4,332 to €1,138
- Depreciation +€1,071
up €1,071 (+36.0%), from €2,976 to €4,047
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 | €100,617 | €100,546 | -€71 | -0.1% |
| Fixed assets | 21/28 | €15,618 | €14,008 | -€1,610 | -10.3% |
| Tangible fixed assets | 22/27 | €15,477 | €13,867 | -€1,610 | -10.4% |
| Land and buildings | 22 | €5,362 | €4,661 | -€701 | -13.1% |
| Plant, machinery and equipment | 23 | €7,326 | €5,816 | -€1,509 | -20.6% |
| Furniture and vehicles | 24 | €2,789 | €2,144 | -€646 | -23.1% |
| Other tangible fixed assets | 26 | - | €1,246 | +€1,246 | |
| Financial fixed assets | 28 | €141 | €141 | = | 0.0% |
| Current assets | 29/58 | €84,999 | €86,538 | +€1,539 | +1.8% |
| Amounts receivable within one year | 40/41 | €211 | €11,039 | +€10,828 | +5,121% |
| Trade receivables | 40 | - | €6,478 | +€6,478 | |
| Other amounts receivable | 41 | €211 | €4,561 | +€4,350 | +2,057% |
| Current investments | 50/53 | - | €47,500 | +€47,500 | |
| Cash at bank and in hand | 54/58 | €81,467 | €24,656 | -€56,811 | -69.7% |
| Deferred charges and accrued income | 490/1 | €3,320 | €3,342 | +€22 | +0.7% |
| Total equity and liabilities | 10/49 | €100,617 | €100,546 | -€71 | -0.1% |
| Equity | 10/15 | €32,298 | €32,489 | +€191 | +0.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,298 | €22,489 | +€191 | +0.9% |
| Amounts payable | 17/49 | €68,319 | €68,058 | -€262 | -0.4% |
| Amounts payable within one year | 42/48 | €68,319 | €68,058 | -€262 | -0.4% |
| Trade debts | 44 | €5,005 | €3,824 | -€1,181 | -23.6% |
| Suppliers | 440/4 | €5,005 | €3,824 | -€1,181 | -23.6% |
| Advances received on contracts in progress | 46 | €4,780 | €8,999 | +€4,219 | +88.3% |
| Taxes, remuneration and social security | 45 | €6,788 | €2,129 | -€4,659 | -68.6% |
| Taxes | 450/3 | €4,832 | €500 | -€4,332 | -89.7% |
| Remuneration and social security | 454/9 | €1,957 | €1,629 | -€327 | -16.7% |
| Other amounts payable | 47/48 | €51,746 | €53,105 | +€1,359 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,976 | €4,047 | +€1,071 | +36.0% |
| Other operating charges | 640/8 | €2,977 | €2,947 | -€30 | -1.0% |
| Gross operating margin | 9900 | €28,558 | €9,983 | -€18,575 | -65.0% |
| Operating profit (loss) | 9901 | €22,605 | €2,989 | -€19,616 | -86.8% |
| Financial income | 75/76B | €237 | €231 | -€5 | -2.3% |
| Recurring financial income | 75 | €237 | €231 | -€5 | -2.3% |
| Financial charges | 65/66B | €236 | €225 | -€11 | -4.7% |
| Recurring financial charges | 65 | €236 | €225 | -€11 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €22,605 | €2,995 | -€19,610 | -86.8% |
| Income taxes | 67/77 | €4,332 | €1,138 | -€3,194 | -73.7% |
| Profit (loss) for the period | 9904 | €18,273 | €1,857 | -€16,416 | -89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,273 | €1,857 | -€16,416 | -89.8% |
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 23 October 2026 via checked.be.