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.
What changed
SOPRIM@
NACE 87.101, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€160,849
2024 · -€172,871+€12,021
Equity
-€3.7m
2024 · -€3.6m-€160,849
Cash
€1,007
2024 · €11,989-€10,982
Balance sheet total
€249,205
2024 · €152,727+€96,478
Largest movements
Assets
- Deferred charges and accrued income +€160,125
new in 2025: €160,125
- Receivables within one year -€43,483
down €43,483 (-33.1%), from €131,557 to €88,073
of which Trade receivables: -€43,483
- Cash -€10,982
down €10,982 (-91.6%), from €11,989 to €1,007
mainly Trade debts (-€433,244) and Short-term financial debts (-€369,736)
- Financial fixed assets -€8,925
no longer reported in 2025 (was €8,925)
Equity and liabilities
- Debts after one year +€1.0m
up €1.0m (+100%), from €1.0m to €2.0m
- Trade debts -€433,244
down €433,244 (-70.4%), from €615,407 to €182,162
- Short-term financial debts -€369,736
down €369,736 (-22.0%), from €1.7m to €1.3m
- Profit (loss) carried forward -€160,849
down €160,849 (-2.6%), from -€6.2m to -€6.4m
- Accrued charges and deferred income +€160,125
new in 2025: €160,125
Income statement
- Turnover +€326,555
up €326,555 (+3.2%), from €10.2m to €10.5m
- Services and other goods +€326,173
up €326,173 (+3.2%), from €10.2m to €10.6m
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.
Result 2024
-€172,871
Turnover
+€326,555
Other operating income
-€48,818
Services and other goods
-€326,173
Depreciation
+€1,370
Other operating charges
+€68,150
Other operating items
-€8,925
Financial income
-€64,368
Financial charges
+€64,230
Result 2025
-€160,849
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€650,171
Investment
+€8,925
Financing
+€630,264
Cash 2024
€11,989
From operations (derived)
-€650,171
Net result for the year
-€160,849
Depreciation
+€256
Receivables within one year
+€43,483
Deferred charges and accrued income
-€160,125
Trade debts
-€433,244
Other debts
-€99,817
Accrued charges and deferred income
+€160,125
Investment (derived)
+€8,925
Investment in fixed assets (net)
+€8,925
Financing
+€630,264
Debts after one year
+€1.0m
Short-term financial debts
-€369,736
Cash 2025
€1,007
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,727 | €249,205 | +€96,478 | +63.2% |
| Formation expenses | 20 | €256 | €0 | -€256 | -100% |
| Fixed assets | 21/28 | €8,925 | - | -€8,925 | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €8,925 | - | -€8,925 | |
| Other financial fixed assets | 284/8 | €8,925 | - | -€8,925 | |
| Amounts receivable and cash guarantees | 285/8 | €8,925 | - | -€8,925 | |
| Current assets | 29/58 | €143,546 | €249,205 | +€105,659 | +73.6% |
| Amounts receivable within one year | 40/41 | €131,557 | €88,073 | -€43,483 | -33.1% |
| Trade receivables | 40 | €129,509 | €86,026 | -€43,483 | -33.6% |
| Other amounts receivable | 41 | €2,048 | €2,048 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,989 | €1,007 | -€10,982 | -91.6% |
| Deferred charges and accrued income | 490/1 | - | €160,125 | +€160,125 | |
| Total equity and liabilities | 10/49 | €152,727 | €249,205 | +€96,478 | +63.2% |
| Equity | 10/15 | -€3,573,396 | -€3,734,245 | -€160,849 | -4.5% |
| Contributions | 10/11 | €2,650,000 | €2,650,000 | = | 0.0% |
| Capital | 10 | €2,650,000 | €2,650,000 | = | 0.0% |
| Issued capital | 100 | €2,650,000 | €2,650,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,223,396 | -€6,384,245 | -€160,849 | -2.6% |
| Amounts payable | 17/49 | €3,726,122 | €3,983,450 | +€257,328 | +6.9% |
| Amounts payable after more than one year | 17 | €1,000,000 | €2,000,000 | +€1.0m | +100% |
| Financial debts | 170/4 | €1,000,000 | €2,000,000 | +€1.0m | +100% |
| Other loans | 174 | €1,000,000 | €2,000,000 | +€1.0m | +100% |
| Amounts payable within one year | 42/48 | €2,726,122 | €1,823,325 | -€902,797 | -33.1% |
| Financial debts | 43 | €1,683,151 | €1,313,415 | -€369,736 | -22.0% |
| Other loans | 439 | €1,683,151 | €1,313,415 | -€369,736 | -22.0% |
| Trade debts | 44 | €615,407 | €182,162 | -€433,244 | -70.4% |
| Suppliers | 440/4 | €615,407 | €182,162 | -€433,244 | -70.4% |
| Other amounts payable | 47/48 | €427,564 | €327,748 | -€99,817 | -23.3% |
| Accrued charges and deferred income | 492/3 | - | €160,125 | +€160,125 | |
| Operating income | 70/76A | €10,280,770 | €10,558,507 | +€277,737 | +2.7% |
| Turnover | 70 | €10,216,292 | €10,542,847 | +€326,555 | +3.2% |
| Other operating income | 74 | €64,478 | €15,660 | -€48,818 | -75.7% |
| Operating charges | 60/66A | €10,308,410 | €10,573,987 | +€265,578 | +2.6% |
| Services and other goods | 61 | €10,238,046 | €10,564,219 | +€326,173 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,626 | €256 | -€1,370 | -84.3% |
| Other operating charges | 640/8 | €68,738 | €588 | -€68,150 | -99.1% |
| Non-recurring operating charges | 66A | - | €8,925 | +€8,925 | |
| Operating profit (loss) | 9901 | -€27,640 | -€15,480 | +€12,160 | +44.0% |
| Financial income | 75/76B | €163,153 | €98,785 | -€64,368 | -39.5% |
| Recurring financial income | 75 | €106,052 | €67,447 | -€38,605 | -36.4% |
| Other financial income | 752/9 | €106,052 | €67,447 | -€38,605 | -36.4% |
| Non-recurring financial income | 76B | €57,101 | €31,338 | -€25,764 | -45.1% |
| Financial charges | 65/66B | €308,384 | €244,154 | -€64,230 | -20.8% |
| Recurring financial charges | 65 | €308,384 | €244,154 | -€64,230 | -20.8% |
| Debt charges | 650 | €294,418 | €230,325 | -€64,093 | -21.8% |
| Other financial charges | 652/9 | €13,966 | €13,829 | -€137 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€172,871 | -€160,849 | +€12,021 | +7.0% |
| Profit (loss) for the period | 9904 | -€172,871 | -€160,849 | +€12,021 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€172,871 | -€160,849 | +€12,021 | +7.0% |
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 25 October 2026 via checked.be.