SOCAPRO: 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.
SOCAPRO
Largest movements
- Cash -€287,965
down €287,965 (-81.5%), from €353,527 to €65,562
mainly Other debts (-€244,416) and Contributions, distributions and other (-€145,132)
- Receivables within one year +€13,525
up €13,525 (+15.0%), from €90,137 to €103,661
of which Other amounts receivable: +€16,031
- Other debts -€244,416
down €244,416 (-100%), from €244,416 to €0
- Reserves -€80,132
down €80,132 (-56.6%), from €141,477 to €61,345
- Profit (loss) carried forward +€70,412
up €70,412, from €0 to €70,412
- Tax, wage and social debts -€12,004
down €12,004 (-39.7%), from €30,242 to €18,238
- Trade debts -€7,203
down €7,203 (-67.0%), from €10,743 to €3,540
- Gross operating margin -€142,761
down €142,761 (-43.4%), from €329,087 to €186,327
- Taxes -€37,026
down €37,026 (-48.8%), from €75,863 to €38,838
- Other operating charges +€3,302
up €3,302 (+43.5%), from €7,585 to €10,888
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 | €445,478 | €172,135 | -€273,342 | -61.4% |
| Fixed assets | 21/28 | €1,740 | €2,743 | +€1,003 | +57.7% |
| Tangible fixed assets | 22/27 | €1,740 | €743 | -€997 | -57.3% |
| Furniture and vehicles | 24 | €1,740 | €743 | -€997 | -57.3% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €443,738 | €169,392 | -€274,346 | -61.8% |
| Amounts receivable within one year | 40/41 | €90,137 | €103,661 | +€13,525 | +15.0% |
| Trade receivables | 40 | €86,000 | €83,493 | -€2,507 | -2.9% |
| Other amounts receivable | 41 | €4,137 | €20,168 | +€16,031 | +388% |
| Cash at bank and in hand | 54/58 | €353,527 | €65,562 | -€287,965 | -81.5% |
| Deferred charges and accrued income | 490/1 | €75 | €169 | +€94 | +126% |
| Total equity and liabilities | 10/49 | €445,478 | €172,135 | -€273,342 | -61.4% |
| Equity | 10/15 | €160,077 | €150,357 | -€9,719 | -6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €141,477 | €61,345 | -€80,132 | -56.6% |
| Distributable reserves | 133 | €141,477 | €61,345 | -€80,132 | -56.6% |
| Profit (loss) carried forward | 14 | €0 | €70,412 | +€70,412 | |
| Amounts payable | 17/49 | €285,401 | €21,778 | -€263,623 | -92.4% |
| Amounts payable within one year | 42/48 | €285,401 | €21,778 | -€263,623 | -92.4% |
| Trade debts | 44 | €10,743 | €3,540 | -€7,203 | -67.0% |
| Suppliers | 440/4 | €10,743 | €3,540 | -€7,203 | -67.0% |
| Taxes, remuneration and social security | 45 | €30,242 | €18,238 | -€12,004 | -39.7% |
| Taxes | 450/3 | €30,242 | €18,238 | -€12,004 | -39.7% |
| Other amounts payable | 47/48 | €244,416 | €0 | -€244,416 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €997 | €997 | = | 0.0% |
| Other operating charges | 640/8 | €7,585 | €10,888 | +€3,302 | +43.5% |
| Gross operating margin | 9900 | €329,087 | €186,327 | -€142,761 | -43.4% |
| Operating profit (loss) | 9901 | €320,505 | €174,442 | -€146,063 | -45.6% |
| Financial income | 75/76B | €0 | €94 | +€94 | |
| Recurring financial income | 75 | €0 | €94 | +€94 | |
| Financial charges | 65/66B | €226 | €286 | +€61 | +26.8% |
| Recurring financial charges | 65 | €226 | €286 | +€61 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €320,280 | €174,250 | -€146,030 | -45.6% |
| Income taxes | 67/77 | €75,863 | €38,838 | -€37,026 | -48.8% |
| Profit (loss) for the period | 9904 | €244,416 | €135,412 | -€109,004 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €244,416 | €135,412 | -€109,004 | -44.6% |
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 15 October 2026 via checked.be.