SOPRIM: 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.
SOPRIM
Largest movements
- Tangible fixed assets -€456,226
down €456,226 (-75.2%), from €606,989 to €150,763
- Other debts -€409,398
down €409,398 (-28.8%), from €1.4m to €1.0m
- Profit (loss) carried forward -€47,600
down €47,600 (-3.2%), from -€1.5m to -€1.5m
- Gross operating margin +€3,918
up €3,918 (+31.8%), from -€12,325 to -€8,407
- Financial charges -€3,163
down €3,163 (-48.6%), from €6,504 to €3,340
- Other operating charges +€139
up €139 (+3.1%), from €4,488 to €4,627
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 | €629,734 | €171,708 | -€458,026 | -72.7% |
| Fixed assets | 21/28 | €606,989 | €150,763 | -€456,226 | -75.2% |
| Tangible fixed assets | 22/27 | €606,989 | €150,763 | -€456,226 | -75.2% |
| Land and buildings | 22 | €606,989 | €150,763 | -€456,226 | -75.2% |
| Current assets | 29/58 | €22,745 | €20,945 | -€1,800 | -7.9% |
| Stocks and contracts in progress | 3 | €20,328 | €20,328 | = | 0.0% |
| Stocks | 30/36 | €20,328 | €20,328 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,417 | €617 | -€1,800 | -74.5% |
| Total equity and liabilities | 10/49 | €629,734 | €171,708 | -€458,026 | -72.7% |
| Equity | 10/15 | -€790,876 | -€838,476 | -€47,600 | -6.0% |
| Contributions | 10/11 | €701,000 | €701,000 | = | 0.0% |
| Capital | 10 | €701,000 | €701,000 | = | 0.0% |
| Issued capital | 100 | €701,000 | €701,000 | = | 0.0% |
| Reserves | 13 | €6,009 | €6,009 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,009 | €6,009 | = | 0.0% |
| Legal reserve | 130 | €6,009 | - | -€6,009 | |
| Reserves not available under the articles | 1311 | - | €6,009 | +€6,009 | |
| Profit (loss) carried forward | 14 | -€1,497,885 | -€1,545,485 | -€47,600 | -3.2% |
| Amounts payable | 17/49 | €1,420,610 | €1,010,184 | -€410,426 | -28.9% |
| Amounts payable within one year | 42/48 | €1,420,610 | €1,010,184 | -€410,426 | -28.9% |
| Trade debts | 44 | €1,027 | - | -€1,027 | |
| Suppliers | 440/4 | €1,027 | - | -€1,027 | |
| Other amounts payable | 47/48 | €1,419,583 | €1,010,184 | -€409,398 | -28.8% |
| Other operating charges | 640/8 | €4,488 | €4,627 | +€139 | +3.1% |
| Non-recurring operating charges | 66A | - | €31,226 | +€31,226 | |
| Gross operating margin | 9900 | -€12,325 | -€8,407 | +€3,918 | +31.8% |
| Operating profit (loss) | 9901 | -€16,813 | -€44,260 | -€27,447 | -163% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €6,504 | €3,340 | -€3,163 | -48.6% |
| Recurring financial charges | 65 | €6,504 | €3,340 | -€3,163 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,316 | -€47,600 | -€24,284 | -104% |
| Profit (loss) for the period | 9904 | -€23,316 | -€47,600 | -€24,284 | -104% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,316 | -€47,600 | -€24,284 | -104% |
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 24 October 2026 via checked.be.