SOC42: 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.
SOC42
Largest movements
- Tangible fixed assets -€114,172
down €114,172 (-9.6%), from €1.2m to €1.1m
of which Land and buildings: -€67,264
- Receivables within one year +€111,740
up €111,740 (+86.5%), from €129,200 to €240,940
of which Trade receivables: +€121,000
- Other debts +€124,555
up €124,555 (+83.9%), from €148,377 to €272,932
- Debts after one year -€99,314
down €99,314 (-14.6%), from €681,582 to €582,268
- Tax, wage and social debts -€44,144
down €44,144 (-76.3%), from €57,855 to €13,711
- Gross operating margin -€46,549
down €46,549 (-23.2%), from €200,512 to €153,963
- Other operating charges +€36,159
up €36,159 (+195.3%), from €18,516 to €54,675
- Taxes -€13,661
down €13,661 (-51.9%), from €26,311 to €12,650
- Depreciation -€11,815
down €11,815 (-14.9%), from €79,540 to €67,724
- Financial charges -€2,870
down €2,870 (-14.6%), from €19,658 to €16,788
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 | €1,336,924 | €1,331,334 | -€5,590 | -0.4% |
| Fixed assets | 21/28 | €1,194,968 | €1,080,795 | -€114,172 | -9.6% |
| Tangible fixed assets | 22/27 | €1,194,881 | €1,080,709 | -€114,172 | -9.6% |
| Land and buildings | 22 | €1,147,972 | €1,080,709 | -€67,264 | -5.9% |
| Furniture and vehicles | 24 | €46,909 | - | -€46,909 | |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €141,957 | €250,539 | +€108,582 | +76.5% |
| Amounts receivable within one year | 40/41 | €129,200 | €240,940 | +€111,740 | +86.5% |
| Trade receivables | 40 | €30,250 | €151,250 | +€121,000 | +400.0% |
| Other amounts receivable | 41 | €98,950 | €89,690 | -€9,260 | -9.4% |
| Cash at bank and in hand | 54/58 | €12,757 | €7,165 | -€5,592 | -43.8% |
| Deferred charges and accrued income | 490/1 | - | €2,434 | +€2,434 | |
| Total equity and liabilities | 10/49 | €1,336,924 | €1,331,334 | -€5,590 | -0.4% |
| Equity | 10/15 | €334,724 | €336,850 | +€2,126 | +0.6% |
| Contributions | 10/11 | €16,740 | €16,740 | = | 0.0% |
| Reserves | 13 | €109,953 | €109,953 | = | 0.0% |
| Distributable reserves | 133 | €109,953 | €109,953 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,031 | €210,157 | +€2,126 | +1.0% |
| Amounts payable | 17/49 | €1,002,200 | €994,484 | -€7,716 | -0.8% |
| Amounts payable after more than one year | 17 | €681,582 | €582,268 | -€99,314 | -14.6% |
| Financial debts | 170/4 | €681,582 | €582,268 | -€99,314 | -14.6% |
| Amounts payable within one year | 42/48 | €318,882 | €410,480 | +€91,598 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | €99,560 | €99,314 | -€246 | -0.2% |
| Trade debts | 44 | €13,089 | €24,522 | +€11,433 | +87.3% |
| Suppliers | 440/4 | €13,089 | €24,522 | +€11,433 | +87.3% |
| Taxes, remuneration and social security | 45 | €57,855 | €13,711 | -€44,144 | -76.3% |
| Taxes | 450/3 | €57,855 | €13,711 | -€44,144 | -76.3% |
| Other amounts payable | 47/48 | €148,377 | €272,932 | +€124,555 | +83.9% |
| Accrued charges and deferred income | 492/3 | €1,736 | €1,736 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,540 | €67,724 | -€11,815 | -14.9% |
| Other operating charges | 640/8 | €18,516 | €54,675 | +€36,159 | +195.3% |
| Gross operating margin | 9900 | €200,512 | €153,963 | -€46,549 | -23.2% |
| Operating profit (loss) | 9901 | €102,457 | €31,565 | -€70,892 | -69.2% |
| Financial charges | 65/66B | €19,658 | €16,788 | -€2,870 | -14.6% |
| Recurring financial charges | 65 | €19,658 | €16,788 | -€2,870 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €82,799 | €14,776 | -€68,023 | -82.2% |
| Income taxes | 67/77 | €26,311 | €12,650 | -€13,661 | -51.9% |
| Profit (loss) for the period | 9904 | €56,488 | €2,126 | -€54,362 | -96.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,488 | €2,126 | -€54,362 | -96.2% |
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 4 October 2026 via checked.be.