SOPRISM: 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.
SOPRISM
Largest movements
- Deferred charges and accrued income +€755,639
new in 2025: €755,639
- Receivables within one year -€711,100
down €711,100 (-99.9%), from €711,814 to €714
of which Trade receivables: -€683,136
- Intangible fixed assets -€52,808
down €52,808 (-29.4%), from €179,745 to €126,937
- Cash +€9,751
up €9,751 (+178%), from €5,480 to €15,231
mainly Receivables within one year (+€711,100) and Other debts (+€560,272)
- Trade debts -€577,618
down €577,618 (-83.8%), from €688,919 to €111,301
- Other debts +€560,272
new in 2025: €560,272
- Debts after one year -€42,660
no longer reported in 2025 (was €42,660)
- Profit (loss) carried forward +€35,983
up €35,983 (+6.5%), from -€557,269 to -€521,286
- Tax, wage and social debts +€24,870
up €24,870 (+65.5%), from €37,948 to €62,818
of which Remuneration and social security: +€18,575
- Staff costs +€54,653
up €54,653 (+24.9%), from €219,694 to €274,347
- Turnover +€43,997
up €43,997 (+6.5%), from €678,125 to €722,122
- Purchases and services +€24,059
up €24,059 (+7.4%), from €324,436 to €348,495
- Depreciation -€22,558
down €22,558 (-29.7%), from €76,001 to €53,443
- Gross operating margin +€19,938
up €19,938 (+5.6%), from €353,689 to €373,627
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 | €905,853 | €906,700 | +€847 | +0.1% |
| Fixed assets | 21/28 | €188,559 | €135,116 | -€53,443 | -28.3% |
| Intangible fixed assets | 21 | €179,745 | €126,937 | -€52,808 | -29.4% |
| Tangible fixed assets | 22/27 | €1,214 | €579 | -€635 | -52.3% |
| Furniture and vehicles | 24 | €1,214 | €579 | -€635 | -52.3% |
| Financial fixed assets | 28 | €7,600 | €7,600 | = | 0.0% |
| Current assets | 29/58 | €717,294 | €771,584 | +€54,290 | +7.6% |
| Amounts receivable within one year | 40/41 | €711,814 | €714 | -€711,100 | -99.9% |
| Trade receivables | 40 | €683,136 | - | -€683,136 | |
| Other amounts receivable | 41 | €28,678 | €714 | -€27,964 | -97.5% |
| Cash at bank and in hand | 54/58 | €5,480 | €15,231 | +€9,751 | +178% |
| Deferred charges and accrued income | 490/1 | - | €755,639 | +€755,639 | |
| Total equity and liabilities | 10/49 | €905,853 | €906,700 | +€847 | +0.1% |
| Equity | 10/15 | €136,325 | €172,308 | +€35,983 | +26.4% |
| Contributions | 10/11 | €693,594 | €693,594 | = | 0.0% |
| Capital | 10 | €693,594 | €693,594 | = | 0.0% |
| Issued capital | 100 | €693,594 | €693,594 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€557,269 | -€521,286 | +€35,983 | +6.5% |
| Amounts payable | 17/49 | €769,527 | €734,392 | -€35,136 | -4.6% |
| Amounts payable after more than one year | 17 | €42,660 | - | -€42,660 | |
| Financial debts | 170/4 | €42,660 | - | -€42,660 | |
| Amounts payable within one year | 42/48 | €726,867 | €734,392 | +€7,525 | +1.0% |
| Trade debts | 44 | €688,919 | €111,301 | -€577,618 | -83.8% |
| Suppliers | 440/4 | €688,919 | €111,301 | -€577,618 | -83.8% |
| Taxes, remuneration and social security | 45 | €37,948 | €62,818 | +€24,870 | +65.5% |
| Taxes | 450/3 | - | €6,295 | +€6,295 | |
| Remuneration and social security | 454/9 | €37,948 | €56,523 | +€18,575 | +48.9% |
| Other amounts payable | 47/48 | - | €560,272 | +€560,272 | |
| Turnover | 70 | €678,125 | €722,122 | +€43,997 | +6.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €324,436 | €348,495 | +€24,059 | +7.4% |
| Remuneration, social security and pensions | 62 | €219,694 | €274,347 | +€54,653 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,001 | €53,443 | -€22,558 | -29.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,339 | €9,351 | +€12 | +0.1% |
| Gross operating margin | 9900 | €353,689 | €373,627 | +€19,938 | +5.6% |
| Operating profit (loss) | 9901 | €48,655 | €36,486 | -€12,169 | -25.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €62 | €503 | +€442 | +717% |
| Recurring financial charges | 65 | €62 | €503 | +€442 | +717% |
| Profit (loss) for the period before taxes | 9903 | €48,594 | €35,983 | -€12,611 | -26.0% |
| Profit (loss) for the period | 9904 | €48,594 | €35,983 | -€12,611 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,594 | €35,983 | -€12,611 | -26.0% |
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.