SOPROBAT: 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.
SOPROBAT
Largest movements
- Tangible fixed assets -€11,455
down €11,455 (-93.5%), from €12,254 to €799
- Receivables within one year -€6,112
down €6,112 (-19.0%), from €32,207 to €26,095
of which Other amounts receivable: -€4,467
- Cash +€4,403
up €4,403 (+1,029%), from €428 to €4,830
mainly Investment in fixed assets (net) (+€10,251) and Receivables within one year (+€6,112)
- Deferred charges and accrued income -€1,175
no longer reported in 2025 (was €1,175)
- Trade debts -€17,371
down €17,371 (-78.8%), from €22,045 to €4,675
- Tax, wage and social debts +€3,970
up €3,970 (+69.1%), from €5,746 to €9,716
of which Remuneration and social security: +€3,227
- Profit (loss) carried forward -€1,263
down €1,263 (-21.8%), from -€5,798 to -€7,061
- Other debts +€729
up €729 (+48.8%), from €1,495 to €2,224
- Staff costs +€23,760
up €23,760 (+51.3%), from €46,305 to €70,065
- Depreciation -€5,844
down €5,844 (-88.0%), from €6,642 to €799
- Other operating charges -€3,108
no longer reported in 2025 (was €3,108)
- Gross operating margin -€1,287
down €1,287 (-1.7%), from €76,587 to €75,299
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 | €48,503 | €34,569 | -€13,934 | -28.7% |
| Fixed assets | 21/28 | €14,694 | €3,644 | -€11,050 | -75.2% |
| Tangible fixed assets | 22/27 | €12,254 | €799 | -€11,455 | -93.5% |
| Furniture and vehicles | 24 | €12,254 | €799 | -€11,455 | -93.5% |
| Financial fixed assets | 28 | €2,440 | €2,845 | +€405 | +16.6% |
| Current assets | 29/58 | €33,810 | €30,925 | -€2,884 | -8.5% |
| Amounts receivable within one year | 40/41 | €32,207 | €26,095 | -€6,112 | -19.0% |
| Trade receivables | 40 | €6,343 | €4,698 | -€1,645 | -25.9% |
| Other amounts receivable | 41 | €25,864 | €21,397 | -€4,467 | -17.3% |
| Cash at bank and in hand | 54/58 | €428 | €4,830 | +€4,403 | +1,029% |
| Deferred charges and accrued income | 490/1 | €1,175 | - | -€1,175 | |
| Total equity and liabilities | 10/49 | €48,503 | €34,569 | -€13,934 | -28.7% |
| Equity | 10/15 | €19,217 | €17,954 | -€1,263 | -6.6% |
| Contributions | 10/11 | €23,600 | €23,600 | = | 0.0% |
| Reserves | 13 | €1,415 | €1,415 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,415 | €1,415 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,415 | €1,415 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,798 | -€7,061 | -€1,263 | -21.8% |
| Amounts payable | 17/49 | €29,286 | €16,614 | -€12,671 | -43.3% |
| Amounts payable within one year | 42/48 | €29,286 | €16,614 | -€12,671 | -43.3% |
| Trade debts | 44 | €22,045 | €4,675 | -€17,371 | -78.8% |
| Suppliers | 440/4 | €22,045 | €4,675 | -€17,371 | -78.8% |
| Taxes, remuneration and social security | 45 | €5,746 | €9,716 | +€3,970 | +69.1% |
| Taxes | 450/3 | €58 | €801 | +€743 | +1,290% |
| Remuneration and social security | 454/9 | €5,688 | €8,915 | +€3,227 | +56.7% |
| Other amounts payable | 47/48 | €1,495 | €2,224 | +€729 | +48.8% |
| Remuneration, social security and pensions | 62 | €46,305 | €70,065 | +€23,760 | +51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,642 | €799 | -€5,844 | -88.0% |
| Other operating charges | 640/8 | €3,108 | - | -€3,108 | |
| Non-recurring operating charges | 66A | - | €4,812 | +€4,812 | |
| Gross operating margin | 9900 | €76,587 | €75,299 | -€1,287 | -1.7% |
| Operating profit (loss) | 9901 | €20,532 | -€376 | -€20,908 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +718% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +718% |
| Financial charges | 65/66B | €221 | €145 | -€77 | -34.7% |
| Recurring financial charges | 65 | €221 | €145 | -€77 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €20,311 | -€520 | -€20,830 | |
| Income taxes | 67/77 | €56 | €743 | +€688 | +1,239% |
| Profit (loss) for the period | 9904 | €20,255 | -€1,263 | -€21,518 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,255 | -€1,263 | -€21,518 |
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 13 October 2026 via checked.be.