SOPTIC: 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.
SOPTIC
Largest movements
- Receivables within one year +€28,370
up €28,370 (+122%), from €23,239 to €51,609
- Cash -€21,845
down €21,845 (-54.4%), from €40,134 to €18,290
mainly Receivables within one year (-€28,370) and Other debts (-€5,094)
- Reserves +€10,000
up €10,000 (+105%), from €9,529 to €19,529
of which Distributable reserves: +€10,000
- Other debts -€5,094
no longer reported in 2025 (was €5,094)
- Tax, wage and social debts +€1,000
up €1,000 (+17.4%), from €5,760 to €6,760
- Gross operating margin +€12,830
up €12,830, from -€2,880 to €9,950
- Turnover +€12,000
new in 2025: €12,000
- Other operating charges -€1,622
no longer reported in 2025 (was €1,622)
- Financial income +€1,427
up €1,427 (+587%), from €243 to €1,670
- Taxes +€1,000
new in 2025: €1,000
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 | €63,385 | €69,911 | +€6,526 | +10.3% |
| Current assets | 29/58 | €63,385 | €69,911 | +€6,526 | +10.3% |
| Amounts receivable within one year | 40/41 | €23,239 | €51,609 | +€28,370 | +122% |
| Other amounts receivable | 41 | €23,239 | €51,609 | +€28,370 | +122% |
| Current investments | 50/53 | €12 | €12 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,134 | €18,290 | -€21,845 | -54.4% |
| Total equity and liabilities | 10/49 | €63,385 | €69,911 | +€6,526 | +10.3% |
| Equity | 10/15 | €52,523 | €63,142 | +€10,620 | +20.2% |
| Contributions | 10/11 | €36,600 | €36,600 | = | 0.0% |
| Reserves | 13 | €9,529 | €19,529 | +€10,000 | +105% |
| Non-distributable reserves | 130/1 | €3,660 | €3,660 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,660 | €3,660 | = | 0.0% |
| Distributable reserves | 133 | €5,869 | €15,869 | +€10,000 | +170% |
| Profit (loss) carried forward | 14 | €6,394 | €7,013 | +€620 | +9.7% |
| Amounts payable | 17/49 | €10,862 | €6,769 | -€4,094 | -37.7% |
| Amounts payable within one year | 42/48 | €10,862 | €6,769 | -€4,094 | -37.7% |
| Financial debts | 43 | €9 | €9 | = | 0.0% |
| Credit institutions | 430/8 | €9 | €9 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,760 | €6,760 | +€1,000 | +17.4% |
| Taxes | 450/3 | €5,760 | €6,760 | +€1,000 | +17.4% |
| Other amounts payable | 47/48 | €5,094 | - | -€5,094 | |
| Turnover | 70 | - | €12,000 | +€12,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,880 | €2,050 | -€830 | -28.8% |
| Other operating charges | 640/8 | €1,622 | - | -€1,622 | |
| Gross operating margin | 9900 | -€2,880 | €9,950 | +€12,830 | |
| Operating profit (loss) | 9901 | -€4,501 | €9,950 | +€14,451 | |
| Financial income | 75/76B | €243 | €1,670 | +€1,427 | +587% |
| Recurring financial income | 75 | €243 | €1,670 | +€1,427 | +587% |
| Financial charges | 65/66B | €243 | - | -€243 | |
| Recurring financial charges | 65 | €243 | - | -€243 | |
| Profit (loss) for the period before taxes | 9903 | -€4,501 | €11,620 | +€16,121 | |
| Income taxes | 67/77 | - | €1,000 | +€1,000 | |
| Profit (loss) for the period | 9904 | -€4,501 | €10,620 | +€15,121 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,501 | €10,620 | +€15,121 |
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 14 October 2026 via checked.be.