SOPIXA: 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.
SOPIXA
Largest movements
- Tangible fixed assets +€82,068
up €82,068 (+5.8%), from €1.4m to €1.5m
of which Land and buildings: +€82,697
- Cash -€51,588
down €51,588 (-27.8%), from €185,537 to €133,949
mainly Investment in fixed assets (net) (-€148,482) and Other debts (-€49,111)
- Debts after one year +€131,710
up €131,710 (+22.6%), from €582,802 to €714,512
of which Financial debts: +€130,710
- Other debts -€49,111
down €49,111 (-15.9%), from €308,786 to €259,675
- Trade debts -€25,458
down €25,458 (-62.5%), from €40,702 to €15,244
- Profit (loss) carried forward -€23,181
down €23,181 (-6.7%), from €347,120 to €323,939
- Gross operating margin +€25,685
up €25,685 (+46.3%), from €55,424 to €81,109
- Financial charges +€10,298
up €10,298 (+55.8%), from €18,471 to €28,769
- Depreciation +€6,629
up €6,629 (+11.1%), from €59,786 to €66,414
- Other operating charges +€869
up €869 (+9.9%), from €8,826 to €9,695
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 | €1,600,543 | €1,633,887 | +€33,344 | +2.1% |
| Fixed assets | 21/28 | €1,409,406 | €1,491,475 | +€82,068 | +5.8% |
| Tangible fixed assets | 22/27 | €1,409,406 | €1,491,475 | +€82,068 | +5.8% |
| Land and buildings | 22 | €1,397,537 | €1,480,234 | +€82,697 | +5.9% |
| Plant, machinery and equipment | 23 | - | €1,699 | +€1,699 | |
| Other tangible fixed assets | 26 | €11,869 | €9,542 | -€2,327 | -19.6% |
| Current assets | 29/58 | €191,136 | €142,413 | -€48,724 | -25.5% |
| Amounts receivable within one year | 40/41 | €1,408 | €3,141 | +€1,734 | +123.1% |
| Trade receivables | 40 | €159 | €159 | = | 0.0% |
| Other amounts receivable | 41 | €1,249 | €2,983 | +€1,734 | +138.8% |
| Cash at bank and in hand | 54/58 | €185,537 | €133,949 | -€51,588 | -27.8% |
| Deferred charges and accrued income | 490/1 | €4,191 | €5,322 | +€1,131 | +27.0% |
| Total equity and liabilities | 10/49 | €1,600,543 | €1,633,887 | +€33,344 | +2.1% |
| Equity | 10/15 | €614,873 | €591,109 | -€23,764 | -3.9% |
| Contributions | 10/11 | €104,535 | €104,535 | = | 0.0% |
| Capital | 10 | €104,535 | €104,535 | = | 0.0% |
| Issued capital | 100 | €116,502 | €116,502 | = | 0.0% |
| Uncalled capital | 101 | €11,967 | €11,967 | = | 0.0% |
| Reserves | 13 | €163,218 | €162,635 | -€583 | -0.4% |
| Non-distributable reserves | 130/1 | €5,453 | €5,453 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,453 | €5,453 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,964 | €15,381 | -€583 | -3.7% |
| Distributable reserves | 133 | €141,801 | €141,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | €347,120 | €323,939 | -€23,181 | -6.7% |
| Amounts payable | 17/49 | €985,670 | €1,042,779 | +€57,109 | +5.8% |
| Amounts payable after more than one year | 17 | €582,802 | €714,512 | +€131,710 | +22.6% |
| Financial debts | 170/4 | €582,802 | €713,512 | +€130,710 | +22.4% |
| Other amounts payable | 178/9 | - | €1,000 | +€1,000 | |
| Amounts payable within one year | 42/48 | €400,060 | €325,836 | -€74,224 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €50,573 | €50,917 | +€344 | +0.7% |
| Trade debts | 44 | €40,702 | €15,244 | -€25,458 | -62.5% |
| Suppliers | 440/4 | €40,702 | €15,244 | -€25,458 | -62.5% |
| Other amounts payable | 47/48 | €308,786 | €259,675 | -€49,111 | -15.9% |
| Accrued charges and deferred income | 492/3 | €2,807 | €2,431 | -€377 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,786 | €66,414 | +€6,629 | +11.1% |
| Other operating charges | 640/8 | €8,826 | €9,695 | +€869 | +9.9% |
| Gross operating margin | 9900 | €55,424 | €81,109 | +€25,685 | +46.3% |
| Operating profit (loss) | 9901 | -€13,187 | €5,000 | +€18,187 | |
| Financial income | 75/76B | €1 | €5 | +€4 | +525.0% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +525.0% |
| Financial charges | 65/66B | €18,471 | €28,769 | +€10,298 | +55.8% |
| Recurring financial charges | 65 | €18,471 | €28,769 | +€10,298 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | -€31,658 | -€23,764 | +€7,893 | +24.9% |
| Profit (loss) for the period | 9904 | -€31,658 | -€23,764 | +€7,893 | +24.9% |
| Transfer from tax-exempt reserves | 789 | €583 | €583 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,074 | -€23,181 | +€7,893 | +25.4% |
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 8 October 2026 via checked.be.