SOCAMA: 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.
SOCAMA
Largest movements
- Current investments -€4,860
down €4,860 (-7.1%), from €68,926 to €64,065
- Receivables within one year +€2,912
up €2,912 (+3.7%), from €79,681 to €82,593
of which Trade receivables: +€2,400
- Cash -€1,679
down €1,679 (-44.2%), from €3,802 to €2,123
mainly Net result for the year (-€4,944) and Receivables within one year (-€2,912)
- Profit (loss) carried forward -€4,944
down €4,944 (-16.3%), from -€30,389 to -€35,334
- Purchases and services +€5,356
new in 2024: €5,356
- Gross operating margin +€3,977
up €3,977 (+57.4%), from -€6,933 to -€2,956
- Other operating charges -€366
down €366 (-30.7%), from €1,191 to €825
- Financial income +€260
new in 2024: €260
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,934 | €149,990 | -€4,944 | -3.2% |
| Fixed assets | 21/28 | €2,526 | €1,208 | -€1,318 | -52.2% |
| Tangible fixed assets | 22/27 | €2,526 | €1,208 | -€1,318 | -52.2% |
| Land and buildings | 22 | €2,526 | €1,208 | -€1,318 | -52.2% |
| Current assets | 29/58 | €152,408 | €148,782 | -€3,627 | -2.4% |
| Amounts receivable within one year | 40/41 | €79,681 | €82,593 | +€2,912 | +3.7% |
| Trade receivables | 40 | €79,681 | €82,081 | +€2,400 | +3.0% |
| Other amounts receivable | 41 | - | €512 | +€512 | |
| Current investments | 50/53 | €68,926 | €64,065 | -€4,860 | -7.1% |
| Cash at bank and in hand | 54/58 | €3,802 | €2,123 | -€1,679 | -44.2% |
| Total equity and liabilities | 10/49 | €154,934 | €149,990 | -€4,944 | -3.2% |
| Equity | 10/15 | €154,934 | €149,990 | -€4,944 | -3.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €166,731 | €166,731 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €164,872 | €164,872 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,389 | -€35,334 | -€4,944 | -16.3% |
| Amounts payable | 17/49 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €5,356 | +€5,356 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,318 | €1,318 | = | 0.0% |
| Other operating charges | 640/8 | €1,191 | €825 | -€366 | -30.7% |
| Gross operating margin | 9900 | -€6,933 | -€2,956 | +€3,977 | +57.4% |
| Operating profit (loss) | 9901 | -€9,441 | -€5,099 | +€4,343 | +46.0% |
| Financial income | 75/76B | - | €260 | +€260 | |
| Recurring financial income | 75 | - | €260 | +€260 | |
| Financial charges | 65/66B | €45 | €106 | +€61 | +135% |
| Recurring financial charges | 65 | €45 | €106 | +€61 | +135% |
| Profit (loss) for the period before taxes | 9903 | -€9,486 | -€4,944 | +€4,542 | +47.9% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€9,486 | -€4,944 | +€4,542 | +47.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,486 | -€4,944 | +€4,542 | +47.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.