SOPRATUTTO: 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.
SOPRATUTTO
Largest movements
- Current investments -€128,000
down €128,000 (-50.3%), from €254,382 to €126,382
- Cash +€55,315
up €55,315 (+40.4%), from €137,066 to €192,381
mainly Current investments (+€128,000) and Net result for the year (+€95,816)
- Tangible fixed assets -€34,428
down €34,428 (-10.3%), from €332,876 to €298,447
of which Furniture and vehicles: -€25,236
- Other debts -€100,779
down €100,779 (-50.8%), from €198,410 to €97,630
- Debts after one year -€18,644
down €18,644 (-45.7%), from €40,819 to €22,175
- Reserves +€12,132
up €12,132 (+2.6%), from €472,490 to €484,622
- Financial income +€16,661
up €16,661 (+294%), from €5,659 to €22,320
of which Financial income: +€19,162
- Depreciation +€12,074
up €12,074 (+54.0%), from €22,354 to €34,428
- Taxes -€5,872
down €5,872 (-14.6%), from €40,199 to €34,327
- Gross operating margin -€5,702
down €5,702 (-3.6%), from €157,999 to €152,296
- Financial charges +€3,594
up €3,594 (+71.3%), from €5,041 to €8,635
of which Financial charges: +€3,594
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 | €754,829 | €652,032 | -€102,797 | -13.6% |
| Fixed assets | 21/28 | €332,876 | €298,447 | -€34,428 | -10.3% |
| Tangible fixed assets | 22/27 | €332,876 | €298,447 | -€34,428 | -10.3% |
| Land and buildings | 22 | €219,376 | €210,183 | -€9,192 | -4.2% |
| Furniture and vehicles | 24 | €113,500 | €88,264 | -€25,236 | -22.2% |
| Current assets | 29/58 | €421,953 | €353,585 | -€68,369 | -16.2% |
| Amounts receivable within one year | 40/41 | €26,693 | €30,423 | +€3,730 | +14.0% |
| Trade receivables | 40 | €24,823 | €25,478 | +€654 | +2.6% |
| Other amounts receivable | 41 | €1,870 | €4,946 | +€3,076 | +165% |
| Current investments | 50/53 | €254,382 | €126,382 | -€128,000 | -50.3% |
| Cash at bank and in hand | 54/58 | €137,066 | €192,381 | +€55,315 | +40.4% |
| Deferred charges and accrued income | 490/1 | €3,812 | €4,399 | +€586 | +15.4% |
| Total equity and liabilities | 10/49 | €754,829 | €652,032 | -€102,797 | -13.6% |
| Equity | 10/15 | €491,090 | €503,222 | +€12,132 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €472,490 | €484,622 | +€12,132 | +2.6% |
| Distributable reserves | 133 | €472,490 | €484,622 | +€12,132 | +2.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €263,739 | €148,810 | -€114,929 | -43.6% |
| Amounts payable after more than one year | 17 | €40,819 | €22,175 | -€18,644 | -45.7% |
| Financial debts | 170/4 | €40,819 | €22,175 | -€18,644 | -45.7% |
| Amounts payable within one year | 42/48 | €219,778 | €118,835 | -€100,943 | -45.9% |
| Current portion of amounts payable after more than one year | 42 | €18,315 | €18,644 | +€329 | +1.8% |
| Trade debts | 44 | €434 | €26 | -€409 | -94.1% |
| Suppliers | 440/4 | €434 | €26 | -€409 | -94.1% |
| Taxes, remuneration and social security | 45 | €2,619 | €2,535 | -€84 | -3.2% |
| Taxes | 450/3 | €2,619 | €2,535 | -€84 | -3.2% |
| Other amounts payable | 47/48 | €198,410 | €97,630 | -€100,779 | -50.8% |
| Accrued charges and deferred income | 492/3 | €3,142 | €7,800 | +€4,658 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,354 | €34,428 | +€12,074 | +54.0% |
| Other operating charges | 640/8 | €1,134 | €1,410 | +€276 | +24.4% |
| Gross operating margin | 9900 | €157,999 | €152,296 | -€5,702 | -3.6% |
| Operating profit (loss) | 9901 | €134,511 | €116,458 | -€18,053 | -13.4% |
| Financial income | 75/76B | €5,659 | €22,320 | +€16,661 | +294% |
| Recurring financial income | 75 | €3,158 | €22,320 | +€19,162 | +607% |
| Non-recurring financial income | 76B | €2,501 | €0 | -€2,501 | -100% |
| Financial charges | 65/66B | €5,041 | €8,635 | +€3,594 | +71.3% |
| Recurring financial charges | 65 | €5,041 | €8,635 | +€3,594 | +71.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €135,129 | €130,143 | -€4,986 | -3.7% |
| Income taxes | 67/77 | €40,199 | €34,327 | -€5,872 | -14.6% |
| Profit (loss) for the period | 9904 | €94,930 | €95,816 | +€886 | +0.9% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €94,930 | €95,816 | +€886 | +0.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.