SOpolitan: what changed
What changed
SOpolitan
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€18,059
2024 · €10,812+€7,247
Equity
€162,819
2024 · €144,760+€18,059
Cash
€447,327
2024 · €268,664+€178,663
Balance sheet total
€701,333
2024 · €582,674+€118,659
Largest movements
Assets
- Cash +€178,663
up €178,663 (+66.5%), from €268,664 to €447,327
mainly Advances received (+€109,942) and Depreciation (+€50,966)
- Formation expenses -€33,934
down €33,934 (-35.5%), from €95,569 to €61,635
- Receivables within one year -€19,627
down €19,627 (-15.4%), from €127,504 to €107,877
of which Other amounts receivable: -€56,373
- Tangible fixed assets -€8,855
down €8,855 (-12.1%), from €73,013 to €64,158
of which Furniture and vehicles: -€13,378
Equity and liabilities
- Advances received +€109,942
new in 2025: €109,942
- Debts after one year -€31,916
down €31,916 (-21.8%), from €146,247 to €114,331
of which Other amounts payable: -€30,993
- Trade debts +€21,871
up €21,871 (+15.5%), from €141,217 to €163,088
- Profit (loss) carried forward +€18,059
up €18,059 (+14.5%), from €124,760 to €142,819
Income statement
- Gross operating margin +€275,284
up €275,284 (+25.3%), from €1.1m to €1.4m
- Staff costs +€250,066
up €250,066 (+25.1%), from €997,349 to €1.2m
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.
Result 2024
€10,812
Gross operating margin
+€275,284
Staff costs
-€250,066
Depreciation
-€5,087
Other operating charges
+€266
Financial income
+€843
Financial charges
-€7,926
Taxes
-€6,067
Result 2025
€18,059
raises the resultlowers the result
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.
From operations
+€221,989
Investment
-€8,177
Financing
-€35,149
Cash 2024
€268,664
From operations (derived)
+€221,989
Net result for the year
+€18,059
Depreciation
+€50,966
Stocks and contracts
-€2,600
Receivables within one year
+€19,627
Deferred charges and accrued income
+€188
Trade debts
+€21,871
Tax, wage and social debts
+€3,936
Advances received
+€109,942
Investment (derived)
-€8,177
Investment in fixed assets (net)
-€8,177
Financing
-€35,149
Debts after one year
-€31,916
Current portion of long-term debt
-€3,233
Cash 2025
€447,327
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €582,674 | €701,333 | +€118,659 | +20.4% |
| Formation expenses | 20 | €95,569 | €61,635 | -€33,934 | -35.5% |
| Fixed assets | 21/28 | €73,013 | €64,158 | -€8,855 | -12.1% |
| Tangible fixed assets | 22/27 | €73,013 | €64,158 | -€8,855 | -12.1% |
| Plant, machinery and equipment | 23 | €23,078 | €27,601 | +€4,523 | +19.6% |
| Furniture and vehicles | 24 | €49,935 | €36,557 | -€13,378 | -26.8% |
| Current assets | 29/58 | €414,092 | €575,540 | +€161,448 | +39.0% |
| Stocks and contracts in progress | 3 | €17,736 | €20,336 | +€2,600 | +14.7% |
| Stocks | 30/36 | €17,736 | €20,336 | +€2,600 | +14.7% |
| Amounts receivable within one year | 40/41 | €127,504 | €107,877 | -€19,627 | -15.4% |
| Trade receivables | 40 | €68,335 | €105,081 | +€36,746 | +53.8% |
| Other amounts receivable | 41 | €59,169 | €2,796 | -€56,373 | -95.3% |
| Cash at bank and in hand | 54/58 | €268,664 | €447,327 | +€178,663 | +66.5% |
| Deferred charges and accrued income | 490/1 | €188 | - | -€188 | |
| Total equity and liabilities | 10/49 | €582,674 | €701,333 | +€118,659 | +20.4% |
| Equity | 10/15 | €144,760 | €162,819 | +€18,059 | +12.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | €124,760 | €142,819 | +€18,059 | +14.5% |
| Amounts payable | 17/49 | €437,914 | €538,514 | +€100,600 | +23.0% |
| Amounts payable after more than one year | 17 | €146,247 | €114,331 | -€31,916 | -21.8% |
| Financial debts | 170/4 | €923 | - | -€923 | |
| Other amounts payable | 178/9 | €145,324 | €114,331 | -€30,993 | -21.3% |
| Amounts payable within one year | 42/48 | €291,667 | €424,183 | +€132,516 | +45.4% |
| Current portion of amounts payable after more than one year | 42 | €3,233 | - | -€3,233 | |
| Trade debts | 44 | €141,217 | €163,088 | +€21,871 | +15.5% |
| Suppliers | 440/4 | €141,217 | €163,088 | +€21,871 | +15.5% |
| Advances received on contracts in progress | 46 | - | €109,942 | +€109,942 | |
| Taxes, remuneration and social security | 45 | €147,217 | €151,153 | +€3,936 | +2.7% |
| Taxes | 450/3 | €2,750 | €23,223 | +€20,473 | +744% |
| Remuneration and social security | 454/9 | €144,467 | €127,930 | -€16,537 | -11.4% |
| Remuneration, social security and pensions | 62 | €997,349 | €1,247,415 | +€250,066 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,879 | €50,966 | +€5,087 | +11.1% |
| Other operating charges | 640/8 | €5,518 | €5,252 | -€266 | -4.8% |
| Gross operating margin | 9900 | €1,087,756 | €1,363,040 | +€275,284 | +25.3% |
| Operating profit (loss) | 9901 | €39,010 | €59,407 | +€20,397 | +52.3% |
| Financial income | 75/76B | €3,400 | €4,243 | +€843 | +24.8% |
| Recurring financial income | 75 | €3,400 | €4,243 | +€843 | +24.8% |
| Financial charges | 65/66B | €28,822 | €36,748 | +€7,926 | +27.5% |
| Recurring financial charges | 65 | €28,822 | €36,748 | +€7,926 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €13,588 | €26,902 | +€13,314 | +98.0% |
| Income taxes | 67/77 | €2,776 | €8,843 | +€6,067 | +219% |
| Profit (loss) for the period | 9904 | €10,812 | €18,059 | +€7,247 | +67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,812 | €18,059 | +€7,247 | +67.0% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 8 November 2026 via checked.be.