SOUPL: what changed
Two fiscal 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.
SOUPL
Largest movements
- Receivables within one year +€5,071
up €5,071 (+2624.2%), from €193 to €5,265
of which Trade receivables: +€4,491
- Cash +€2,211
up €2,211 (+59.2%), from €3,738 to €5,949
mainly Trade debts (+€4,009) and Other debts (+€3,943)
- Intangible fixed assets -€1,976
down €1,976 (-32.2%), from €6,130 to €4,154
- Formation expenses -€566
down €566 (-28.8%), from €1,965 to €1,400
- Deferred charges and accrued income +€480
new in 2025: €480
- Trade debts +€4,009
up €4,009 (+2701.5%), from €148 to €4,157
- Other debts +€3,943
new in 2025: €3,943
- Profit (loss) carried forward -€2,731
down €2,731 (-13.6%), from -€20,122 to -€22,853
- Gross operating margin +€17,405
up €17,405, from -€17,011 to €394
- Depreciation +€424
up €424 (+20.0%), from €2,118 to €2,542
- Other operating charges -€370
down €370 (-41.2%), from €898 to €528
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 | €12,027 | €17,247 | +€5,220 | +43.4% |
| Formation expenses | 20 | €1,965 | €1,400 | -€566 | -28.8% |
| Fixed assets | 21/28 | €6,130 | €4,154 | -€1,976 | -32.2% |
| Intangible fixed assets | 21 | €6,130 | €4,154 | -€1,976 | -32.2% |
| Current assets | 29/58 | €3,931 | €11,693 | +€7,762 | +197.5% |
| Amounts receivable within one year | 40/41 | €193 | €5,265 | +€5,071 | +2624.2% |
| Trade receivables | 40 | - | €4,491 | +€4,491 | |
| Other amounts receivable | 41 | €193 | €774 | +€580 | +300.3% |
| Cash at bank and in hand | 54/58 | €3,738 | €5,949 | +€2,211 | +59.2% |
| Deferred charges and accrued income | 490/1 | - | €480 | +€480 | |
| Total equity and liabilities | 10/49 | €12,027 | €17,247 | +€5,220 | +43.4% |
| Equity | 10/15 | €11,878 | €9,147 | -€2,731 | -23.0% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,122 | -€22,853 | -€2,731 | -13.6% |
| Amounts payable | 17/49 | €148 | €8,100 | +€7,951 | +5358.4% |
| Amounts payable within one year | 42/48 | €148 | €8,100 | +€7,951 | +5358.4% |
| Trade debts | 44 | €148 | €4,157 | +€4,009 | +2701.5% |
| Suppliers | 440/4 | €148 | €4,157 | +€4,009 | +2701.5% |
| Other amounts payable | 47/48 | - | €3,943 | +€3,943 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,118 | €2,542 | +€424 | +20.0% |
| Other operating charges | 640/8 | €898 | €528 | -€370 | -41.2% |
| Gross operating margin | 9900 | -€17,011 | €394 | +€17,405 | |
| Operating profit (loss) | 9901 | -€20,026 | -€2,676 | +€17,351 | +86.6% |
| Financial charges | 65/66B | €96 | €55 | -€40 | -42.0% |
| Recurring financial charges | 65 | €96 | €55 | -€40 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,122 | -€2,731 | +€17,391 | +86.4% |
| Profit (loss) for the period | 9904 | -€20,122 | -€2,731 | +€17,391 | +86.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,122 | -€2,731 | +€17,391 | +86.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.