SOPORANA: 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.
SOPORANA
Largest movements
- Cash +€66,098
up €66,098 (+146%), from €45,409 to €111,507
mainly Net result for the year (+€87,740) and Tax, wage and social debts (+€6,000)
- Receivables within one year +€25,068
up €25,068 (+53.0%), from €47,310 to €72,378
- Tangible fixed assets -€3,247
down €3,247 (-23.1%), from €14,082 to €10,835
- Profit (loss) carried forward +€80,240
up €80,240 (+78.8%), from €101,765 to €182,005
- Tax, wage and social debts +€6,000
up €6,000 (+300%), from €2,000 to €8,000
of which Taxes: +€6,000
- Gross operating margin +€11,256
up €11,256 (+10.6%), from €105,806 to €117,062
- Taxes +€2,764
up €2,764 (+12.7%), from €21,698 to €24,462
- Depreciation +€1,766
up €1,766 (+59.7%), from €2,957 to €4,722
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 | €109,397 | €198,066 | +€88,670 | +81.1% |
| Fixed assets | 21/28 | €14,082 | €10,835 | -€3,247 | -23.1% |
| Tangible fixed assets | 22/27 | €14,082 | €10,835 | -€3,247 | -23.1% |
| Furniture and vehicles | 24 | €14,082 | €10,835 | -€3,247 | -23.1% |
| Current assets | 29/58 | €95,315 | €187,232 | +€91,917 | +96.4% |
| Amounts receivable within one year | 40/41 | €47,310 | €72,378 | +€25,068 | +53.0% |
| Other amounts receivable | 41 | €47,310 | €72,378 | +€25,068 | +53.0% |
| Cash at bank and in hand | 54/58 | €45,409 | €111,507 | +€66,098 | +146% |
| Deferred charges and accrued income | 490/1 | €2,595 | €3,347 | +€752 | +29.0% |
| Total equity and liabilities | 10/49 | €109,397 | €198,066 | +€88,670 | +81.1% |
| Equity | 10/15 | €106,765 | €187,005 | +€80,240 | +75.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,765 | €182,005 | +€80,240 | +78.8% |
| Amounts payable | 17/49 | €2,632 | €11,061 | +€8,430 | +320% |
| Amounts payable within one year | 42/48 | €2,632 | €11,061 | +€8,430 | +320% |
| Trade debts | 44 | €439 | €1,561 | +€1,122 | +255% |
| Suppliers | 440/4 | €439 | €1,561 | +€1,122 | +255% |
| Taxes, remuneration and social security | 45 | €2,000 | €8,000 | +€6,000 | +300% |
| Taxes | 450/3 | - | €6,000 | +€6,000 | |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €192 | €1,500 | +€1,308 | +680% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,957 | €4,722 | +€1,766 | +59.7% |
| Other operating charges | 640/8 | €50 | €80 | +€30 | +60.0% |
| Gross operating margin | 9900 | €105,806 | €117,062 | +€11,256 | +10.6% |
| Operating profit (loss) | 9901 | €102,799 | €112,260 | +€9,460 | +9.2% |
| Financial charges | 65/66B | €47 | €58 | +€11 | +24.7% |
| Recurring financial charges | 65 | €47 | €58 | +€11 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €102,753 | €112,202 | +€9,449 | +9.2% |
| Income taxes | 67/77 | €21,698 | €24,462 | +€2,764 | +12.7% |
| Profit (loss) for the period | 9904 | €81,055 | €87,740 | +€6,685 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €81,055 | €87,740 | +€6,685 | +8.2% |
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 31 October 2026 via checked.be.