SOPIGO 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.
SOPIGO consulting
Largest movements
- Tangible fixed assets +€41,413
up €41,413 (+1,865%), from €2,221 to €43,634
of which Furniture and vehicles: +€41,474
- Cash -€8,696
down €8,696 (-4.7%), from €186,493 to €177,798
mainly Contributions, distributions and other (-€129,500) and Investment in fixed assets (net) (-€48,772)
- Reserves -€35,000
down €35,000 (-35.0%), from €100,005 to €65,005
of which Distributable reserves: -€35,000
- Other debts +€30,904
up €30,904 (+33.7%), from €91,597 to €122,501
- Debts after one year +€21,199
new in 2025: €21,199
- Current portion of long-term debt +€8,320
new in 2025: €8,320
- Tax, wage and social debts +€4,341
up €4,341 (+23.9%), from €18,128 to €22,469
- Depreciation +€6,161
up €6,161 (+514%), from €1,198 to €7,359
- Gross operating margin +€3,819
up €3,819 (+3.0%), from €125,919 to €129,738
- Taxes -€1,446
down €1,446 (-5.2%), from €27,906 to €26,460
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 | €211,898 | €243,466 | +€31,568 | +14.9% |
| Fixed assets | 21/28 | €2,246 | €43,659 | +€41,413 | +1,844% |
| Tangible fixed assets | 22/27 | €2,221 | €43,634 | +€41,413 | +1,865% |
| Plant, machinery and equipment | 23 | €88 | €27 | -€61 | -69.3% |
| Furniture and vehicles | 24 | €2,133 | €43,607 | +€41,474 | +1,945% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €209,653 | €199,807 | -€9,845 | -4.7% |
| Amounts receivable within one year | 40/41 | €21,269 | €19,478 | -€1,791 | -8.4% |
| Trade receivables | 40 | €21,175 | €19,384 | -€1,791 | -8.5% |
| Other amounts receivable | 41 | €94 | €94 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €186,493 | €177,798 | -€8,696 | -4.7% |
| Deferred charges and accrued income | 490/1 | €1,891 | €2,532 | +€641 | +33.9% |
| Total equity and liabilities | 10/49 | €211,898 | €243,466 | +€31,568 | +14.9% |
| Equity | 10/15 | €100,725 | €66,016 | -€34,709 | -34.5% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Reserves | 13 | €100,005 | €65,005 | -€35,000 | -35.0% |
| Non-distributable reserves | 130/1 | €5 | €5 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5 | €5 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €65,000 | -€35,000 | -35.0% |
| Profit (loss) carried forward | 14 | €670 | €961 | +€291 | +43.4% |
| Amounts payable | 17/49 | €111,173 | €177,450 | +€66,277 | +59.6% |
| Amounts payable after more than one year | 17 | - | €21,199 | +€21,199 | |
| Financial debts | 170/4 | - | €21,199 | +€21,199 | |
| Amounts payable within one year | 42/48 | €111,173 | €155,847 | +€44,674 | +40.2% |
| Current portion of amounts payable after more than one year | 42 | - | €8,320 | +€8,320 | |
| Trade debts | 44 | €1,448 | €2,557 | +€1,109 | +76.6% |
| Suppliers | 440/4 | €1,448 | €2,557 | +€1,109 | +76.6% |
| Taxes, remuneration and social security | 45 | €18,128 | €22,469 | +€4,341 | +23.9% |
| Taxes | 450/3 | €18,128 | €22,469 | +€4,341 | +23.9% |
| Other amounts payable | 47/48 | €91,597 | €122,501 | +€30,904 | +33.7% |
| Accrued charges and deferred income | 492/3 | - | €404 | +€404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,198 | €7,359 | +€6,161 | +514% |
| Other operating charges | 640/8 | €1,454 | €261 | -€1,193 | -82.1% |
| Gross operating margin | 9900 | €125,919 | €129,738 | +€3,819 | +3.0% |
| Operating profit (loss) | 9901 | €123,268 | €122,117 | -€1,150 | -0.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -81.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -81.8% |
| Financial charges | 65/66B | €191 | €867 | +€676 | +354% |
| Recurring financial charges | 65 | €191 | €867 | +€676 | +354% |
| Profit (loss) for the period before taxes | 9903 | €123,077 | €121,251 | -€1,826 | -1.5% |
| Income taxes | 67/77 | €27,906 | €26,460 | -€1,446 | -5.2% |
| Profit (loss) for the period | 9904 | €95,171 | €94,791 | -€380 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €95,171 | €94,791 | -€380 | -0.4% |
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 15 October 2026 via checked.be.