SOPRODENT: 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.
SOPRODENT
Largest movements
- Tangible fixed assets +€70,369
up €70,369 (+131.0%), from €53,703 to €124,071
of which Furniture and vehicles: +€63,704
- Receivables within one year +€13,179
up €13,179 (+40.5%), from €32,574 to €45,753
of which Other amounts receivable: +€8,445
- Cash +€10,504
up €10,504 (+20.9%), from €50,355 to €60,859
mainly Debts after one year (+€45,390) and Depreciation (+€34,226)
- Debts after one year +€45,390
up €45,390 (+107.2%), from €42,353 to €87,744
- Current portion of long-term debt +€18,138
up €18,138 (+161.6%), from €11,223 to €29,360
- Reserves +€17,500
up €17,500 (+72.2%), from €24,240 to €41,740
- Other debts +€7,330
up €7,330 (+53.7%), from €13,647 to €20,977
- Trade debts +€5,461
up €5,461 (+50.7%), from €10,763 to €16,224
- Depreciation +€16,875
up €16,875 (+97.3%), from €17,351 to €34,226
- Staff costs -€12,426
down €12,426 (-19.0%), from €65,291 to €52,865
- Gross operating margin +€6,404
up €6,404 (+5.8%), from €110,345 to €116,749
- Write-downs +€2,793
no longer reported in 2025 (was -€2,793)
- Financial charges +€2,087
up €2,087 (+113.3%), from €1,842 to €3,930
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.
Cash bridge derived
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 | €140,363 | €234,800 | +€94,437 | +67.3% |
| Fixed assets | 21/28 | €54,200 | €124,449 | +€70,249 | +129.6% |
| Intangible fixed assets | 21 | €498 | €378 | -€120 | -24.1% |
| Tangible fixed assets | 22/27 | €53,703 | €124,071 | +€70,369 | +131.0% |
| Plant, machinery and equipment | 23 | €1,884 | €1,551 | -€333 | -17.7% |
| Furniture and vehicles | 24 | €51,818 | €115,522 | +€63,704 | +122.9% |
| Other tangible fixed assets | 26 | - | €6,998 | +€6,998 | |
| Current assets | 29/58 | €86,163 | €110,350 | +€24,188 | +28.1% |
| Amounts receivable within one year | 40/41 | €32,574 | €45,753 | +€13,179 | +40.5% |
| Trade receivables | 40 | €31,074 | €35,808 | +€4,734 | +15.2% |
| Other amounts receivable | 41 | €1,500 | €9,945 | +€8,445 | +563.0% |
| Cash at bank and in hand | 54/58 | €50,355 | €60,859 | +€10,504 | +20.9% |
| Deferred charges and accrued income | 490/1 | €3,233 | €3,738 | +€505 | +15.6% |
| Total equity and liabilities | 10/49 | €140,363 | €234,800 | +€94,437 | +67.3% |
| Equity | 10/15 | €46,832 | €64,692 | +€17,861 | +38.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,240 | €41,740 | +€17,500 | +72.2% |
| Distributable reserves | 133 | €24,240 | €41,740 | +€17,500 | +72.2% |
| Profit (loss) carried forward | 14 | €3,991 | €4,352 | +€361 | +9.0% |
| Amounts payable | 17/49 | €93,531 | €170,107 | +€76,576 | +81.9% |
| Amounts payable after more than one year | 17 | €42,353 | €87,744 | +€45,390 | +107.2% |
| Financial debts | 170/4 | €42,353 | €87,744 | +€45,390 | +107.2% |
| Amounts payable within one year | 42/48 | €51,178 | €82,364 | +€31,186 | +60.9% |
| Current portion of amounts payable after more than one year | 42 | €11,223 | €29,360 | +€18,138 | +161.6% |
| Trade debts | 44 | €10,763 | €16,224 | +€5,461 | +50.7% |
| Suppliers | 440/4 | €10,763 | €16,224 | +€5,461 | +50.7% |
| Taxes, remuneration and social security | 45 | €15,545 | €15,802 | +€257 | +1.7% |
| Taxes | 450/3 | €1,662 | €151 | -€1,512 | -90.9% |
| Remuneration and social security | 454/9 | €13,883 | €15,651 | +€1,769 | +12.7% |
| Other amounts payable | 47/48 | €13,647 | €20,977 | +€7,330 | +53.7% |
| Non-recurring operating income | 76A | €3,155 | - | -€3,155 | |
| Remuneration, social security and pensions | 62 | €65,291 | €52,865 | -€12,426 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,351 | €34,226 | +€16,875 | +97.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,793 | - | +€2,793 | |
| Other operating charges | 640/8 | €3,037 | €1,138 | -€1,899 | -62.5% |
| Non-recurring operating charges | 66A | €439 | - | -€439 | |
| Gross operating margin | 9900 | €110,345 | €116,749 | +€6,404 | +5.8% |
| Operating profit (loss) | 9901 | €27,020 | €28,520 | +€1,500 | +5.6% |
| Financial income | 75/76B | €641 | €411 | -€230 | -35.9% |
| Recurring financial income | 75 | €641 | €411 | -€230 | -35.9% |
| Financial charges | 65/66B | €1,842 | €3,930 | +€2,087 | +113.3% |
| Recurring financial charges | 65 | €1,842 | €3,930 | +€2,087 | +113.3% |
| Profit (loss) for the period before taxes | 9903 | €25,818 | €25,002 | -€817 | -3.2% |
| Income taxes | 67/77 | €8,431 | €7,141 | -€1,290 | -15.3% |
| Profit (loss) for the period | 9904 | €17,388 | €17,861 | +€473 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,388 | €17,861 | +€473 | +2.7% |
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 12 October 2026 via checked.be.