SOPRA HR SOFTWARE: what changed
What changed
SOPRA HR SOFTWARE
NACE 46.500, Wholesale of information and communication equipment
filed annual accounts (NBB)
Net result for the year
€73,031
2024 · €197,566-€124,535
Equity
€361,885
2024 · €288,854+€73,031
Cash
€12
2024 · €12
Balance sheet total
€741,600
2024 · €941,000-€199,400
Largest movements
Assets
- Receivables within one year -€200,685
down €200,685 (-21.4%), from €936,247 to €735,562
of which Other amounts receivable: -€236,435
Equity and liabilities
- Other debts -€250,000
no longer reported in 2025 (was €250,000)
- Profit (loss) carried forward +€73,031
up €73,031 (+31.2%), from €233,854 to €306,885
- Tax, wage and social debts -€37,095
down €37,095 (-13.4%), from €276,243 to €239,148
of which Taxes: -€53,107
- Trade debts +€14,664
up €14,664 (+11.7%), from €125,651 to €140,315
Income statement
- Staff costs +€122,376
up €122,376 (+8.6%), from €1.4m to €1.5m
- Taxes -€41,911
down €41,911 (-52.4%), from €80,051 to €38,140
- Gross operating margin -€35,534
down €35,534 (-2.1%), from €1.7m to €1.7m
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
€197,566
Gross operating margin
-€35,534
Staff costs
-€122,376
Depreciation
-€448
Other operating charges
-€905
Other operating items
-€568
Financial income
-€6,126
Financial charges
-€488
Other financial items
+€1
Taxes
+€41,911
Deferred taxes and other
-€1
Result 2025
€73,031
raises the resultlowers the resultnot broken down further in the accounts
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
+€2,867
Investment
-€2,867
Financing
-€0
Cash 2024
€12
From operations (derived)
+€2,867
Net result for the year
+€73,031
Depreciation
+€1,581
Receivables within one year
+€200,685
Trade debts
+€14,664
Tax, wage and social debts
-€37,095
Other debts
-€250,000
Investment (derived)
-€2,867
Investment in fixed assets (net)
-€2,867
Financing
-€0
Contributions, distributions and other
-€0
Not broken down
+€1
Cash 2025
€12
brings cash intakes cash outdifference in the filed balance sheets themselves
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €941,000 | €741,600 | -€199,400 | -21.2% |
| Fixed assets | 21/28 | €4,740 | €6,026 | +€1,286 | +27.1% |
| Tangible fixed assets | 22/27 | €2,490 | €3,776 | +€1,286 | +51.7% |
| Plant, machinery and equipment | 23 | €2,490 | €3,776 | +€1,286 | +51.7% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €936,259 | €735,574 | -€200,685 | -21.4% |
| Amounts receivable within one year | 40/41 | €936,247 | €735,562 | -€200,685 | -21.4% |
| Trade receivables | 40 | €560,964 | €596,714 | +€35,750 | +6.4% |
| Other amounts receivable | 41 | €375,283 | €138,848 | -€236,435 | -63.0% |
| Cash at bank and in hand | 54/58 | €12 | €12 | = | 0.0% |
| Total equity and liabilities | 10/49 | €941,000 | €741,600 | -€199,400 | -21.2% |
| Equity | 10/15 | €288,854 | €361,885 | +€73,031 | +25.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €233,854 | €306,885 | +€73,031 | +31.2% |
| Amounts payable | 17/49 | €652,146 | €379,715 | -€272,431 | -41.8% |
| Amounts payable within one year | 42/48 | €652,146 | €379,715 | -€272,431 | -41.8% |
| Financial debts | 43 | €252 | €252 | = | 0.0% |
| Other loans | 439 | €252 | €252 | = | 0.0% |
| Trade debts | 44 | €125,651 | €140,315 | +€14,664 | +11.7% |
| Suppliers | 440/4 | €125,651 | €140,315 | +€14,664 | +11.7% |
| Taxes, remuneration and social security | 45 | €276,243 | €239,148 | -€37,095 | -13.4% |
| Taxes | 450/3 | €53,107 | €0 | -€53,107 | -100% |
| Remuneration and social security | 454/9 | €223,136 | €239,148 | +€16,012 | +7.2% |
| Other amounts payable | 47/48 | €250,000 | - | -€250,000 | |
| Remuneration, social security and pensions | 62 | €1,426,506 | €1,548,882 | +€122,376 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,133 | €1,581 | +€448 | +39.6% |
| Other operating charges | 640/8 | €134 | €1,039 | +€905 | +675% |
| Non-recurring operating charges | 66A | -€569 | - | +€569 | |
| Gross operating margin | 9900 | €1,692,578 | €1,657,044 | -€35,534 | -2.1% |
| Operating profit (loss) | 9901 | €265,373 | €105,541 | -€159,832 | -60.2% |
| Financial income | 75/76B | €12,903 | €6,777 | -€6,126 | -47.5% |
| Recurring financial income | 75 | €12,903 | €6,777 | -€6,126 | -47.5% |
| Financial charges | 65/66B | €659 | €1,147 | +€488 | +74.1% |
| Recurring financial charges | 65 | €659 | €1,147 | +€488 | +74.1% |
| Profit (loss) for the period before taxes | 9903 | €277,616 | €111,171 | -€166,445 | -60.0% |
| Income taxes | 67/77 | €80,051 | €38,140 | -€41,911 | -52.4% |
| Profit (loss) for the period | 9904 | €197,566 | €73,031 | -€124,535 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €197,566 | €73,031 | -€124,535 | -63.0% |
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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 5 November 2026 via checked.be.