P en M SOCKS: 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.
P en M SOCKS
Largest movements
- Stocks and contracts -€15,115
down €15,115 (-14.4%), from €105,000 to €89,885
- Tangible fixed assets -€1,700
down €1,700 (-100%), from €1,700 to €0
- Short-term financial debts -€18,355
down €18,355 (-86.0%), from €21,345 to €2,991
- Tax, wage and social debts +€2,626
up €2,626 (+77.6%), from €3,385 to €6,010
of which Taxes: +€3,271
- Trade debts -€2,342
down €2,342 (-16.6%), from €14,096 to €11,754
- Profit (loss) carried forward +€1,314
up €1,314 (+0.7%), from -€191,929 to -€190,615
- Gross operating margin +€9,191
up €9,191 (+1,267%), from €725 to €9,916
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 | €109,319 | €92,430 | -€16,889 | -15.4% |
| Fixed assets | 21/28 | €1,835 | €135 | -€1,700 | -92.6% |
| Tangible fixed assets | 22/27 | €1,700 | €0 | -€1,700 | -100% |
| Furniture and vehicles | 24 | €1,700 | €0 | -€1,700 | -100% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €107,484 | €92,295 | -€15,189 | -14.1% |
| Stocks and contracts in progress | 3 | €105,000 | €89,885 | -€15,115 | -14.4% |
| Stocks | 30/36 | €105,000 | €89,885 | -€15,115 | -14.4% |
| Amounts receivable within one year | 40/41 | €29 | €0 | -€29 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €29 | €0 | -€29 | -100% |
| Cash at bank and in hand | 54/58 | €1,253 | €1,240 | -€13 | -1.1% |
| Deferred charges and accrued income | 490/1 | €1,202 | €1,171 | -€31 | -2.6% |
| Total equity and liabilities | 10/49 | €109,319 | €92,430 | -€16,889 | -15.4% |
| Equity | 10/15 | -€140,735 | -€139,420 | +€1,314 | +0.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €32,602 | €32,602 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €32,602 | €30,742 | -€1,860 | -5.7% |
| Profit (loss) carried forward | 14 | -€191,929 | -€190,615 | +€1,314 | +0.7% |
| Amounts payable | 17/49 | €250,054 | €231,850 | -€18,203 | -7.3% |
| Amounts payable within one year | 42/48 | €250,054 | €231,850 | -€18,203 | -7.3% |
| Financial debts | 43 | €21,345 | €2,991 | -€18,355 | -86.0% |
| Credit institutions | 430/8 | €21,345 | €2,991 | -€18,355 | -86.0% |
| Trade debts | 44 | €14,096 | €11,754 | -€2,342 | -16.6% |
| Suppliers | 440/4 | €14,096 | €11,754 | -€2,342 | -16.6% |
| Taxes, remuneration and social security | 45 | €3,385 | €6,010 | +€2,626 | +77.6% |
| Taxes | 450/3 | €2,740 | €6,010 | +€3,271 | +119% |
| Remuneration and social security | 454/9 | €645 | €0 | -€645 | -100% |
| Other amounts payable | 47/48 | €211,228 | €211,095 | -€133 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,700 | €1,700 | = | 0.0% |
| Other operating charges | 640/8 | €3,273 | €3,316 | +€43 | +1.3% |
| Gross operating margin | 9900 | €725 | €9,916 | +€9,191 | +1,267% |
| Operating profit (loss) | 9901 | -€4,248 | €4,901 | +€9,149 | |
| Financial charges | 65/66B | €3,365 | €3,342 | -€23 | -0.7% |
| Recurring financial charges | 65 | €3,365 | €3,342 | -€23 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,613 | €1,558 | +€9,172 | |
| Income taxes | 67/77 | €239 | €244 | +€5 | +1.9% |
| Profit (loss) for the period | 9904 | -€7,853 | €1,314 | +€9,167 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,853 | €1,314 | +€9,167 |
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 27 October 2026 via checked.be.