SOPTI: what changed
SOPTI
Largest movements
- Cash +€1,833
up €1,833 (+390%), from €470 to €2,304
mainly Net result for the year (+€15,917) and Deferred charges and accrued income (+€181)
- Deferred charges and accrued income -€181
down €181 (-54.2%), from €334 to €153
- Receivables within one year +€150
up €150 (+5.6%), from €2,690 to €2,840
- Profit (loss) carried forward +€15,917
up €15,917 (+54.3%), from -€29,314 to -€13,397
- Debts after one year -€13,500
down €13,500 (-50.8%), from €26,578 to €13,078
- Accrued charges and deferred income -€387
down €387 (-96.3%), from €402 to €15
- Trade debts -€184
no longer reported in 2025 (was €184)
- Gross operating margin +€16,038
up €16,038 (+6,299%), from €255 to €16,292
- Financial income -€629
down €629 (-80.8%), from €779 to €150
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,893 | €9,696 | +€1,803 | +22.8% |
| Fixed assets | 21/28 | €4,400 | €4,400 | = | 0.0% |
| Financial fixed assets | 28 | €4,400 | €4,400 | = | 0.0% |
| Current assets | 29/58 | €3,493 | €5,296 | +€1,803 | +51.6% |
| Amounts receivable within one year | 40/41 | €2,690 | €2,840 | +€150 | +5.6% |
| Other amounts receivable | 41 | €2,690 | €2,840 | +€150 | +5.6% |
| Cash at bank and in hand | 54/58 | €470 | €2,304 | +€1,833 | +390% |
| Deferred charges and accrued income | 490/1 | €334 | €153 | -€181 | -54.2% |
| Total equity and liabilities | 10/49 | €7,893 | €9,696 | +€1,803 | +22.8% |
| Equity | 10/15 | -€19,314 | -€3,397 | +€15,917 | +82.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,314 | -€13,397 | +€15,917 | +54.3% |
| Amounts payable | 17/49 | €27,207 | €13,093 | -€14,114 | -51.9% |
| Amounts payable after more than one year | 17 | €26,578 | €13,078 | -€13,500 | -50.8% |
| Financial debts | 170/4 | €26,578 | €13,078 | -€13,500 | -50.8% |
| Amounts payable within one year | 42/48 | €227 | - | -€227 | |
| Trade debts | 44 | €184 | - | -€184 | |
| Suppliers | 440/4 | €184 | - | -€184 | |
| Taxes, remuneration and social security | 45 | €43 | - | -€43 | |
| Taxes | 450/3 | €43 | - | -€43 | |
| Accrued charges and deferred income | 492/3 | €402 | €15 | -€387 | -96.3% |
| Non-recurring operating income | 76A | - | €43 | +€43 | |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €255 | €16,292 | +€16,038 | +6,299% |
| Operating profit (loss) | 9901 | -€197 | €15,827 | +€16,024 | |
| Financial income | 75/76B | €779 | €150 | -€629 | -80.8% |
| Recurring financial income | 75 | €779 | €150 | -€629 | -80.8% |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €522 | €15,917 | +€15,395 | +2,947% |
| Profit (loss) for the period | 9904 | €522 | €15,917 | +€15,395 | +2,947% |
| Profit (loss) for the period to be appropriated | 9905 | €522 | €15,917 | +€15,395 | +2,947% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.