SOPIBETON CONSTRUCTION: what changed
SOPIBETON CONSTRUCTION
Largest movements
- Receivables within one year -€35,636
down €35,636 (-71.3%), from €49,967 to €14,330
of which Other amounts receivable: -€36,027
- Cash +€30,826
up €30,826 (+57.4%), from €53,694 to €84,521
mainly Net result for the year (+€58,435) and Receivables within one year (+€35,636)
- Deferred charges and accrued income +€25,636
up €25,636, from €0 to €25,636
- Tangible fixed assets +€12,094
up €12,094 (+129%), from €9,383 to €21,477
of which Furniture and vehicles: +€13,074
- Profit (loss) carried forward +€58,435
up €58,435 (+205%), from €28,475 to €86,910
- Other debts -€42,655
down €42,655 (-85.1%), from €50,150 to €7,495
- Trade debts +€30,754
up €30,754 (+2,059%), from €1,494 to €32,247
- Advances received -€21,672
down €21,672 (-100%), from €21,672 to €0
- Tax, wage and social debts +€8,059
up €8,059 (+87.1%), from €9,253 to €17,311
of which Taxes: +€8,059
- Gross operating margin +€80,736
up €80,736 (+1,548%), from €5,215 to €85,951
- Purchases and services +€42,274
up €42,274 (+25.2%), from €167,548 to €209,822
- Taxes +€16,909
up €16,909 (+4,197%), from €403 to €17,311
- Depreciation -€5,670
down €5,670 (-52.1%), from €10,882 to €5,213
- Financial income -€2,018
down €2,018 (-100%), from €2,018 to €0
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 | €113,044 | €145,964 | +€32,920 | +29.1% |
| Fixed assets | 21/28 | €9,383 | €21,477 | +€12,094 | +129% |
| Tangible fixed assets | 22/27 | €9,383 | €21,477 | +€12,094 | +129% |
| Plant, machinery and equipment | 23 | €2,508 | €1,528 | -€980 | -39.1% |
| Furniture and vehicles | 24 | €6,875 | €19,949 | +€13,074 | +190% |
| Current assets | 29/58 | €103,661 | €124,487 | +€20,826 | +20.1% |
| Amounts receivable within one year | 40/41 | €49,967 | €14,330 | -€35,636 | -71.3% |
| Trade receivables | 40 | €9,060 | €9,451 | +€391 | +4.3% |
| Other amounts receivable | 41 | €40,907 | €4,879 | -€36,027 | -88.1% |
| Cash at bank and in hand | 54/58 | €53,694 | €84,521 | +€30,826 | +57.4% |
| Deferred charges and accrued income | 490/1 | €0 | €25,636 | +€25,636 | |
| Total equity and liabilities | 10/49 | €113,044 | €145,964 | +€32,920 | +29.1% |
| Equity | 10/15 | €30,475 | €88,910 | +€58,435 | +192% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,475 | €86,910 | +€58,435 | +205% |
| Amounts payable | 17/49 | €82,569 | €57,054 | -€25,515 | -30.9% |
| Amounts payable within one year | 42/48 | €82,569 | €57,054 | -€25,515 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €1,494 | €32,247 | +€30,754 | +2,059% |
| Suppliers | 440/4 | €1,494 | €32,247 | +€30,754 | +2,059% |
| Advances received on contracts in progress | 46 | €21,672 | €0 | -€21,672 | -100% |
| Taxes, remuneration and social security | 45 | €9,253 | €17,311 | +€8,059 | +87.1% |
| Taxes | 450/3 | €9,253 | €17,311 | +€8,059 | +87.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €50,150 | €7,495 | -€42,655 | -85.1% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €167,548 | €209,822 | +€42,274 | +25.2% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,882 | €5,213 | -€5,670 | -52.1% |
| Other operating charges | 640/8 | €1,463 | €3,461 | +€1,998 | +137% |
| Gross operating margin | 9900 | €5,215 | €85,951 | +€80,736 | +1,548% |
| Operating profit (loss) | 9901 | -€7,130 | €77,277 | +€84,407 | |
| Financial income | 75/76B | €2,018 | €0 | -€2,018 | -100% |
| Recurring financial income | 75 | €2,018 | €0 | -€2,018 | -100% |
| Financial charges | 65/66B | €2,797 | €1,531 | -€1,266 | -45.3% |
| Recurring financial charges | 65 | €2,797 | €1,531 | -€1,266 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,909 | €75,746 | +€83,656 | |
| Income taxes | 67/77 | €403 | €17,311 | +€16,909 | +4,197% |
| Profit (loss) for the period | 9904 | -€8,312 | €58,435 | +€66,747 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,312 | €58,435 | +€66,747 |
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 3 November 2026 via checked.be.