SOPIME: 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.
SOPIME
Largest movements
- Cash -€6,383
down €6,383 (-59.2%), from €10,786 to €4,403
mainly Net result for the year (-€10,024)
- Tangible fixed assets -€3,641
down €3,641 (-8.5%), from €42,945 to €39,304
- Profit (loss) carried forward -€10,024
down €10,024 (-22.7%), from -€44,237 to -€54,261
- Other operating charges -€14,774
down €14,774 (-98.2%), from €15,049 to €275
- Gross operating margin -€855
down €855 (-16.7%), from -€5,103 to -€5,958
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 | €98,531 | €88,507 | -€10,024 | -10.2% |
| Fixed assets | 21/28 | €42,945 | €39,304 | -€3,641 | -8.5% |
| Tangible fixed assets | 22/27 | €42,945 | €39,304 | -€3,641 | -8.5% |
| Land and buildings | 22 | €42,945 | €39,304 | -€3,641 | -8.5% |
| Current assets | 29/58 | €55,586 | €49,203 | -€6,383 | -11.5% |
| Amounts receivable within one year | 40/41 | €44,800 | €44,800 | = | 0.0% |
| Other amounts receivable | 41 | €44,800 | €44,800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,786 | €4,403 | -€6,383 | -59.2% |
| Total equity and liabilities | 10/49 | €98,531 | €88,507 | -€10,024 | -10.2% |
| Equity | 10/15 | €85,231 | €75,206 | -€10,024 | -11.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €67,467 | €67,467 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,769 | €1,129 | -€2,640 | -70.0% |
| Legal reserve | 130 | €3,769 | €1,129 | -€2,640 | -70.0% |
| Distributable reserves | 133 | €63,698 | €66,338 | +€2,640 | +4.1% |
| Profit (loss) carried forward | 14 | -€44,237 | -€54,261 | -€10,024 | -22.7% |
| Amounts payable | 17/49 | €13,300 | €13,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,300 | €13,300 | = | 0.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €13,300 | €13,300 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,641 | €3,641 | -€0 | 0.0% |
| Other operating charges | 640/8 | €15,049 | €275 | -€14,774 | -98.2% |
| Gross operating margin | 9900 | -€5,103 | -€5,958 | -€855 | -16.7% |
| Operating profit (loss) | 9901 | -€23,793 | -€9,874 | +€13,920 | +58.5% |
| Financial income | 75/76B | €25 | €45 | +€20 | +82.9% |
| Recurring financial income | 75 | €25 | €45 | +€20 | +82.9% |
| Financial charges | 65/66B | €202 | €196 | -€6 | -2.9% |
| Recurring financial charges | 65 | €202 | €196 | -€6 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,971 | -€10,024 | +€13,946 | +58.2% |
| Profit (loss) for the period | 9904 | -€23,971 | -€10,024 | +€13,946 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,971 | -€10,024 | +€13,946 | +58.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.