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
- Receivables within one year -€1,480
down €1,480 (-64.5%), from €2,295 to €814
- Cash -€1,469
down €1,469 (-26.0%), from €5,654 to €4,186
mainly Net result for the year (-€3,655) and Tax, wage and social debts (-€623)
- Tangible fixed assets -€1,094
down €1,094 (-22.3%), from €4,914 to €3,819
- Deferred charges and accrued income +€260
up €260 (+63.5%), from €410 to €670
- Profit (loss) carried forward -€3,655
new in 2025: -€3,655
- Tax, wage and social debts -€623
down €623 (-100%), from €623 to €0
- Trade debts +€495
up €495 (+63.5%), from €780 to €1,276
- Gross operating margin -€8,128
down €8,128, from €6,215 to -€1,914
- Depreciation -€1,776
down €1,776 (-61.9%), from €2,870 to €1,094
- Taxes -€623
down €623 (-100%), from €623 to €0
- Other operating charges -€228
down €228 (-29.5%), from €772 to €544
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 | €13,273 | €9,490 | -€3,783 | -28.5% |
| Fixed assets | 21/28 | €4,914 | €3,819 | -€1,094 | -22.3% |
| Tangible fixed assets | 22/27 | €4,914 | €3,819 | -€1,094 | -22.3% |
| Furniture and vehicles | 24 | €4,914 | €3,819 | -€1,094 | -22.3% |
| Current assets | 29/58 | €8,359 | €5,670 | -€2,689 | -32.2% |
| Amounts receivable within one year | 40/41 | €2,295 | €814 | -€1,480 | -64.5% |
| Trade receivables | 40 | €2,295 | €814 | -€1,480 | -64.5% |
| Cash at bank and in hand | 54/58 | €5,654 | €4,186 | -€1,469 | -26.0% |
| Deferred charges and accrued income | 490/1 | €410 | €670 | +€260 | +63.5% |
| Total equity and liabilities | 10/49 | €13,273 | €9,490 | -€3,783 | -28.5% |
| Equity | 10/15 | €11,869 | €8,214 | -€3,655 | -30.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,869 | €1,869 | = | 0.0% |
| Distributable reserves | 133 | €1,869 | €1,869 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,655 | -€3,655 | |
| Amounts payable | 17/49 | €1,403 | €1,276 | -€128 | -9.1% |
| Amounts payable within one year | 42/48 | €1,403 | €1,276 | -€128 | -9.1% |
| Trade debts | 44 | €780 | €1,276 | +€495 | +63.5% |
| Suppliers | 440/4 | €780 | €1,276 | +€495 | +63.5% |
| Taxes, remuneration and social security | 45 | €623 | €0 | -€623 | -100% |
| Taxes | 450/3 | €623 | €0 | -€623 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,870 | €1,094 | -€1,776 | -61.9% |
| Other operating charges | 640/8 | €772 | €544 | -€228 | -29.5% |
| Gross operating margin | 9900 | €6,215 | -€1,914 | -€8,128 | |
| Operating profit (loss) | 9901 | €2,573 | -€3,552 | -€6,124 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €81 | €104 | +€24 | +29.4% |
| Recurring financial charges | 65 | €81 | €104 | +€24 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €2,492 | -€3,655 | -€6,147 | |
| Income taxes | 67/77 | €623 | €0 | -€623 | -100% |
| Profit (loss) for the period | 9904 | €1,869 | -€3,655 | -€5,524 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,869 | -€3,655 | -€5,524 |
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 14 October 2026 via checked.be.