SOCA: 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.
SOCA
Largest movements
- Intangible fixed assets -€33,419
down €33,419 (-22.2%), from €150,523 to €117,104
- Profit (loss) carried forward +€854,519
up €854,519 (+44.2%), from -€1.9m to -€1.1m
- Reserves -€758,930
no longer reported in 2025 (was €758,930)
- Provisions -€307,862
down €307,862 (-11.1%), from €2.8m to €2.5m
of which Deferred taxes: -€252,977
- Other debts +€168,969
up €168,969 (+49.5%), from €341,232 to €510,201
- Financial charges -€168,959
down €168,959 (-42.7%), from €395,540 to €226,581
- Financial income -€5,864
down €5,864 (-6.1%), from €96,294 to €90,430
- Gross operating margin +€4,605
up €4,605 (+22.0%), from €20,953 to €25,559
- Other operating charges -€3,150
down €3,150 (-72.3%), from €4,356 to €1,205
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 | €2,018,229 | €1,971,758 | -€46,470 | -2.3% |
| Fixed assets | 21/28 | €504,529 | €458,939 | -€45,589 | -9.0% |
| Intangible fixed assets | 21 | €150,523 | €117,104 | -€33,419 | -22.2% |
| Tangible fixed assets | 22/27 | €354,006 | €341,835 | -€12,170 | -3.4% |
| Land and buildings | 22 | €354,006 | €341,835 | -€12,170 | -3.4% |
| Current assets | 29/58 | €1,513,700 | €1,512,819 | -€881 | -0.1% |
| Amounts receivable after more than one year | 29 | €1,504,870 | €1,505,000 | +€130 | 0.0% |
| Other amounts receivable | 291 | €1,504,870 | €1,505,000 | +€130 | 0.0% |
| Cash at bank and in hand | 54/58 | €1,805 | €2,194 | +€389 | +21.6% |
| Deferred charges and accrued income | 490/1 | €7,025 | €5,625 | -€1,400 | -19.9% |
| Total equity and liabilities | 10/49 | €2,018,229 | €1,971,758 | -€46,470 | -2.3% |
| Equity | 10/15 | -€1,114,511 | -€1,018,922 | +€95,589 | +8.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €758,930 | - | -€758,930 | |
| Tax-exempt reserves | 132 | €758,930 | - | -€758,930 | |
| Profit (loss) carried forward | 14 | -€1,935,441 | -€1,080,922 | +€854,519 | +44.2% |
| Provisions and deferred taxes | 16 | €2,784,341 | €2,476,479 | -€307,862 | -11.1% |
| Provisions for liabilities and charges | 160/5 | €2,531,364 | €2,476,479 | -€54,885 | -2.2% |
| Other liabilities and charges | 164/5 | €2,531,364 | €2,476,479 | -€54,885 | -2.2% |
| Deferred taxes | 168 | €252,977 | - | -€252,977 | |
| Amounts payable | 17/49 | €348,399 | €514,201 | +€165,802 | +47.6% |
| Amounts payable within one year | 42/48 | €348,399 | €514,201 | +€165,802 | +47.6% |
| Trade debts | 44 | €7,167 | €4,000 | -€3,167 | -44.2% |
| Suppliers | 440/4 | €7,167 | €4,000 | -€3,167 | -44.2% |
| Other amounts payable | 47/48 | €341,232 | €510,201 | +€168,969 | +49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,700 | €45,589 | -€111 | -0.2% |
| Other operating charges | 640/8 | €4,356 | €1,205 | -€3,150 | -72.3% |
| Gross operating margin | 9900 | €20,953 | €25,559 | +€4,605 | +22.0% |
| Operating profit (loss) | 9901 | -€29,103 | -€21,236 | +€7,867 | +27.0% |
| Financial income | 75/76B | €96,294 | €90,430 | -€5,864 | -6.1% |
| Recurring financial income | 75 | €96,294 | €90,430 | -€5,864 | -6.1% |
| Financial charges | 65/66B | €395,540 | €226,581 | -€168,959 | -42.7% |
| Recurring financial charges | 65 | €395,540 | €226,581 | -€168,959 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | -€328,348 | -€157,387 | +€170,961 | +52.1% |
| Transfer from deferred taxes | 780 | - | €252,977 | +€252,977 | |
| Profit (loss) for the period | 9904 | -€328,348 | €95,589 | +€423,937 | |
| Transfer from tax-exempt reserves | 789 | - | €758,930 | +€758,930 | |
| Profit (loss) for the period to be appropriated | 9905 | -€328,348 | €854,519 | +€1.2m |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.