SoCat: 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.
SoCat
Largest movements
- Deferred charges and accrued income +€5,413
up €5,413 (+629.0%), from €861 to €6,274
- Cash +€3,778
up €3,778 (+18.1%), from €20,884 to €24,662
mainly Other debts (+€16,076) and Net result for the year (+€5,874)
- Tangible fixed assets -€400
down €400 (-21.8%), from €1,833 to €1,433
- Other debts +€16,076
up €16,076 (+7223.1%), from €223 to €16,298
- Profit (loss) carried forward -€10,381
no longer reported in 2025 (was €10,381)
- Trade debts +€1,688
up €1,688 (+53.1%), from €3,177 to €4,864
- Tax, wage and social debts +€1,175
up €1,175 (+16.7%), from €7,031 to €8,207
- Gross operating margin +€4,458
up €4,458 (+86.9%), from €5,132 to €9,589
- Taxes +€1,016
up €1,016 (+53.1%), from €1,913 to €2,928
- Depreciation +€233
up €233 (+140.0%), from €167 to €400
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 | €23,811 | €32,369 | +€8,558 | +35.9% |
| Fixed assets | 21/28 | €1,833 | €1,433 | -€400 | -21.8% |
| Tangible fixed assets | 22/27 | €1,833 | €1,433 | -€400 | -21.8% |
| Other tangible fixed assets | 26 | €1,833 | €1,433 | -€400 | -21.8% |
| Current assets | 29/58 | €21,978 | €30,936 | +€8,958 | +40.8% |
| Amounts receivable within one year | 40/41 | €233 | - | -€233 | |
| Trade receivables | 40 | €99 | - | -€99 | |
| Other amounts receivable | 41 | €134 | - | -€134 | |
| Cash at bank and in hand | 54/58 | €20,884 | €24,662 | +€3,778 | +18.1% |
| Deferred charges and accrued income | 490/1 | €861 | €6,274 | +€5,413 | +629.0% |
| Total equity and liabilities | 10/49 | €23,811 | €32,369 | +€8,558 | +35.9% |
| Equity | 10/15 | €13,381 | €3,000 | -€10,381 | -77.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,381 | - | -€10,381 | |
| Amounts payable | 17/49 | €10,431 | €29,369 | +€18,939 | +181.6% |
| Amounts payable within one year | 42/48 | €10,431 | €29,369 | +€18,939 | +181.6% |
| Trade debts | 44 | €3,177 | €4,864 | +€1,688 | +53.1% |
| Suppliers | 440/4 | €3,177 | €4,864 | +€1,688 | +53.1% |
| Taxes, remuneration and social security | 45 | €7,031 | €8,207 | +€1,175 | +16.7% |
| Taxes | 450/3 | €7,031 | €8,207 | +€1,175 | +16.7% |
| Other amounts payable | 47/48 | €223 | €16,298 | +€16,076 | +7223.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167 | €400 | +€233 | +140.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €5,132 | €9,589 | +€4,458 | +86.9% |
| Operating profit (loss) | 9901 | €4,581 | €8,802 | +€4,221 | +92.2% |
| Financial charges | 65/66B | €6 | - | -€6 | |
| Recurring financial charges | 65 | €6 | - | -€6 | |
| Profit (loss) for the period before taxes | 9903 | €4,575 | €8,802 | +€4,227 | +92.4% |
| Income taxes | 67/77 | €1,913 | €2,928 | +€1,016 | +53.1% |
| Profit (loss) for the period | 9904 | €2,662 | €5,874 | +€3,212 | +120.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,662 | €5,874 | +€3,212 | +120.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.