SOPROFA: 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.
SOPROFA
Largest movements
- Receivables within one year +€4,388
up €4,388 (+8.2%), from €53,545 to €57,933
of which Other amounts receivable: +€4,493
- Profit (loss) carried forward +€2,682
up €2,682 (+4.7%), from -€56,962 to -€54,280
- Other debts +€2,048
up €2,048 (+11.0%), from €18,535 to €20,583
- Trade debts -€1,171
down €1,171 (-90.7%), from €1,291 to €120
- Gross operating margin +€2,154
up €2,154 (+69.4%), from €3,105 to €5,259
- Depreciation -€995
down €995 (-68.3%), from €1,457 to €462
- Financial charges +€188
up €188 (+24.8%), from €758 to €946
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 | €58,903 | €62,282 | +€3,380 | +5.7% |
| Fixed assets | 21/28 | €3,336 | €2,874 | -€462 | -13.9% |
| Tangible fixed assets | 22/27 | €3,336 | €2,874 | -€462 | -13.9% |
| Land and buildings | 22 | €830 | €553 | -€277 | -33.3% |
| Furniture and vehicles | 24 | €50 | - | -€50 | |
| Other tangible fixed assets | 26 | €2,457 | €2,321 | -€136 | -5.5% |
| Current assets | 29/58 | €55,567 | €59,408 | +€3,842 | +6.9% |
| Stocks and contracts in progress | 3 | €1,875 | €1,324 | -€551 | -29.4% |
| Stocks | 30/36 | €1,875 | €1,324 | -€551 | -29.4% |
| Amounts receivable within one year | 40/41 | €53,545 | €57,933 | +€4,388 | +8.2% |
| Trade receivables | 40 | €2,141 | €2,036 | -€105 | -4.9% |
| Other amounts receivable | 41 | €51,404 | €55,897 | +€4,493 | +8.7% |
| Cash at bank and in hand | 54/58 | €60 | €62 | +€1 | +2.4% |
| Deferred charges and accrued income | 490/1 | €86 | €90 | +€3 | +3.8% |
| Total equity and liabilities | 10/49 | €58,903 | €62,282 | +€3,380 | +5.7% |
| Equity | 10/15 | €38,897 | €41,579 | +€2,682 | +6.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €33,859 | €33,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €540 | €540 | = | 0.0% |
| Legal reserve | 130 | €540 | €540 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,430 | €30,430 | = | 0.0% |
| Distributable reserves | 133 | €2,888 | €2,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,962 | -€54,280 | +€2,682 | +4.7% |
| Amounts payable | 17/49 | €20,005 | €20,703 | +€698 | +3.5% |
| Amounts payable within one year | 42/48 | €20,005 | €20,703 | +€698 | +3.5% |
| Trade debts | 44 | €1,291 | €120 | -€1,171 | -90.7% |
| Suppliers | 440/4 | €1,291 | €120 | -€1,171 | -90.7% |
| Taxes, remuneration and social security | 45 | €179 | - | -€179 | |
| Taxes | 450/3 | €179 | - | -€179 | |
| Other amounts payable | 47/48 | €18,535 | €20,583 | +€2,048 | +11.0% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,457 | €462 | -€995 | -68.3% |
| Other operating charges | 640/8 | €758 | €769 | +€11 | +1.5% |
| Non-recurring operating charges | 66A | €744 | - | -€744 | |
| Gross operating margin | 9900 | €3,105 | €5,259 | +€2,154 | +69.4% |
| Operating profit (loss) | 9901 | -€241 | €3,628 | +€3,869 | |
| Financial charges | 65/66B | €758 | €946 | +€188 | +24.8% |
| Recurring financial charges | 65 | €758 | €946 | +€188 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | -€999 | €2,682 | +€3,681 | |
| Profit (loss) for the period | 9904 | -€999 | €2,682 | +€3,681 | |
| Profit (loss) for the period to be appropriated | 9905 | -€999 | €2,682 | +€3,681 |
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.