SOPRIMA: 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.
SOPRIMA
Largest movements
- Tangible fixed assets +€840,546
up €840,546 (+704%), from €119,367 to €959,913
of which Land and buildings: +€840,732
- Debts after one year +€836,262
up €836,262 (+1,515%), from €55,201 to €891,464
of which Financial debts: +€772,512
- Current portion of long-term debt +€41,296
up €41,296 (+369%), from €11,181 to €52,477
- Reserves -€17,691
down €17,691 (-8.7%), from €203,584 to €185,893
of which Distributable reserves: -€15,791
- Short-term financial debts -€12,481
no longer reported in 2025 (was €12,481)
- Depreciation +€25,870
up €25,870 (+551%), from €4,691 to €30,561
- Financial charges +€15,054
up €15,054 (+304%), from €4,955 to €20,009
- Gross operating margin +€13,979
up €13,979 (+53.9%), from €25,920 to €39,899
- Other operating charges +€5,237
up €5,237 (+295%), from €1,778 to €7,014
- Taxes -€4,269
down €4,269 (-99.7%), from €4,283 to €15
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 | €350,729 | €1,189,488 | +€838,759 | +239% |
| Fixed assets | 21/28 | €222,250 | €1,062,798 | +€840,548 | +378% |
| Tangible fixed assets | 22/27 | €119,367 | €959,913 | +€840,546 | +704% |
| Land and buildings | 22 | €119,180 | €959,913 | +€840,732 | +705% |
| Plant, machinery and equipment | 23 | €186 | - | -€186 | |
| Financial fixed assets | 28 | €102,884 | €102,886 | +€2 | 0.0% |
| Current assets | 29/58 | €128,478 | €126,690 | -€1,789 | -1.4% |
| Amounts receivable within one year | 40/41 | €125,592 | €121,437 | -€4,156 | -3.3% |
| Trade receivables | 40 | €11,591 | €7,435 | -€4,156 | -35.9% |
| Other amounts receivable | 41 | €114,001 | €114,001 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €164 | €286 | +€122 | +74.2% |
| Deferred charges and accrued income | 490/1 | €2,721 | €4,966 | +€2,245 | +82.5% |
| Total equity and liabilities | 10/49 | €350,729 | €1,189,488 | +€838,759 | +239% |
| Equity | 10/15 | €253,435 | €235,744 | -€17,691 | -7.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Revaluation surpluses | 12 | €30,851 | €30,851 | = | 0.0% |
| Reserves | 13 | €203,584 | €185,893 | -€17,691 | -8.7% |
| Non-distributable reserves | 130/1 | €1,900 | - | -€1,900 | |
| Reserves not available under the articles | 1311 | €1,900 | - | -€1,900 | |
| Distributable reserves | 133 | €201,684 | €185,893 | -€15,791 | -7.8% |
| Amounts payable | 17/49 | €97,294 | €953,744 | +€856,451 | +880% |
| Amounts payable after more than one year | 17 | €55,201 | €891,464 | +€836,262 | +1,515% |
| Financial debts | 170/4 | €10,400 | €782,913 | +€772,512 | +7,428% |
| Other amounts payable | 178/9 | €44,801 | €108,551 | +€63,750 | +142% |
| Amounts payable within one year | 42/48 | €42,092 | €62,281 | +€20,188 | +48.0% |
| Current portion of amounts payable after more than one year | 42 | €11,181 | €52,477 | +€41,296 | +369% |
| Financial debts | 43 | €12,481 | - | -€12,481 | |
| Credit institutions | 430/8 | €12,481 | - | -€12,481 | |
| Trade debts | 44 | €9,693 | €6,724 | -€2,968 | -30.6% |
| Suppliers | 440/4 | €9,693 | €6,724 | -€2,968 | -30.6% |
| Taxes, remuneration and social security | 45 | €8,738 | €3,079 | -€5,659 | -64.8% |
| Taxes | 450/3 | €8,738 | €3,079 | -€5,659 | -64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,691 | €30,561 | +€25,870 | +551% |
| Other operating charges | 640/8 | €1,778 | €7,014 | +€5,237 | +295% |
| Gross operating margin | 9900 | €25,920 | €39,899 | +€13,979 | +53.9% |
| Operating profit (loss) | 9901 | €19,451 | €2,324 | -€17,127 | -88.1% |
| Financial income | 75/76B | €451 | €9 | -€442 | -98.1% |
| Recurring financial income | 75 | €451 | €9 | -€442 | -98.1% |
| Financial charges | 65/66B | €4,955 | €20,009 | +€15,054 | +304% |
| Recurring financial charges | 65 | €4,955 | €20,009 | +€15,054 | +304% |
| Profit (loss) for the period before taxes | 9903 | €14,947 | -€17,676 | -€32,623 | |
| Income taxes | 67/77 | €4,283 | €15 | -€4,269 | -99.7% |
| Profit (loss) for the period | 9904 | €10,663 | -€17,691 | -€28,354 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,663 | -€17,691 | -€28,354 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.