SOCCA: 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.
SOCCA
Largest movements
- Deferred charges and accrued income -€81,774
down €81,774 (-97.7%), from €83,688 to €1,914
- Receivables within one year -€77,678
down €77,678 (-46.8%), from €166,112 to €88,435
of which Trade receivables: -€80,595
- Cash +€59,048
up €59,048 (+284.0%), from €20,794 to €79,842
mainly Deferred charges and accrued income (+€81,774) and Receivables within one year (+€77,678)
- Tangible fixed assets -€56,688
down €56,688 (-13.4%), from €424,517 to €367,829
- Stocks and contracts -€9,397
down €9,397 (-14.2%), from €65,984 to €56,587
- Trade debts -€56,965
down €56,965 (-53.6%), from €106,194 to €49,230
- Debts after one year -€44,513
down €44,513 (-29.8%), from €149,367 to €104,854
- Current portion of long-term debt -€42,880
down €42,880 (-44.2%), from €97,086 to €54,205
- Reserves -€40,750
down €40,750 (-13.5%), from €301,780 to €261,030
of which Tax-exempt reserves: -€40,750
- Tax, wage and social debts +€10,002
up €10,002 (+12.4%), from €80,449 to €90,452
of which Taxes: +€22,617
- Staff costs -€31,483
down €31,483 (-6.2%), from €510,417 to €478,934
- Depreciation +€29,011
up €29,011 (+84.6%), from €34,283 to €63,295
- Gross operating margin -€24,269
down €24,269 (-4.4%), from €555,805 to €531,536
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 | €761,672 | €595,184 | -€166,489 | -21.9% |
| Fixed assets | 21/28 | €424,517 | €367,829 | -€56,688 | -13.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €424,517 | €367,829 | -€56,688 | -13.4% |
| Land and buildings | 22 | €179,327 | €170,169 | -€9,158 | -5.1% |
| Plant, machinery and equipment | 23 | €32,490 | €30,570 | -€1,920 | -5.9% |
| Furniture and vehicles | 24 | €92,622 | €64,771 | -€27,850 | -30.1% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €120,079 | €102,319 | -€17,759 | -14.8% |
| Current assets | 29/58 | €337,155 | €227,355 | -€109,801 | -32.6% |
| Stocks and contracts in progress | 3 | €65,984 | €56,587 | -€9,397 | -14.2% |
| Stocks | 30/36 | €65,984 | €56,587 | -€9,397 | -14.2% |
| Amounts receivable within one year | 40/41 | €166,112 | €88,435 | -€77,678 | -46.8% |
| Trade receivables | 40 | €146,655 | €66,060 | -€80,595 | -55.0% |
| Other amounts receivable | 41 | €19,458 | €22,375 | +€2,917 | +15.0% |
| Current investments | 50/53 | €577 | €577 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,794 | €79,842 | +€59,048 | +284.0% |
| Deferred charges and accrued income | 490/1 | €83,688 | €1,914 | -€81,774 | -97.7% |
| Total equity and liabilities | 10/49 | €761,672 | €595,184 | -€166,489 | -21.9% |
| Equity | 10/15 | €324,459 | €289,754 | -€34,704 | -10.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €301,780 | €261,030 | -€40,750 | -13.5% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,750 | - | -€40,750 | |
| Distributable reserves | 133 | €257,030 | €257,030 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,321 | -€11,276 | +€6,046 | +34.9% |
| Amounts payable | 17/49 | €437,214 | €305,429 | -€131,785 | -30.1% |
| Amounts payable after more than one year | 17 | €149,367 | €104,854 | -€44,513 | -29.8% |
| Financial debts | 170/4 | €149,367 | €104,854 | -€44,513 | -29.8% |
| Amounts payable within one year | 42/48 | €287,847 | €200,575 | -€87,271 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €97,086 | €54,205 | -€42,880 | -44.2% |
| Trade debts | 44 | €106,194 | €49,230 | -€56,965 | -53.6% |
| Suppliers | 440/4 | €106,194 | €49,230 | -€56,965 | -53.6% |
| Taxes, remuneration and social security | 45 | €80,449 | €90,452 | +€10,002 | +12.4% |
| Taxes | 450/3 | €31,379 | €53,995 | +€22,617 | +72.1% |
| Remuneration and social security | 454/9 | €49,071 | €36,456 | -€12,614 | -25.7% |
| Other amounts payable | 47/48 | €4,118 | €6,689 | +€2,571 | +62.4% |
| Remuneration, social security and pensions | 62 | €510,417 | €478,934 | -€31,483 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,283 | €63,295 | +€29,011 | +84.6% |
| Other operating charges | 640/8 | €883 | €1,406 | +€523 | +59.2% |
| Gross operating margin | 9900 | €555,805 | €531,536 | -€24,269 | -4.4% |
| Operating profit (loss) | 9901 | €10,221 | -€12,099 | -€22,320 | |
| Financial income | 75/76B | €569 | €968 | +€400 | +70.3% |
| Recurring financial income | 75 | €569 | €968 | +€400 | +70.3% |
| Financial charges | 65/66B | €24,220 | €23,333 | -€886 | -3.7% |
| Recurring financial charges | 65 | €24,220 | €23,333 | -€886 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,430 | -€34,464 | -€21,034 | -156.6% |
| Income taxes | 67/77 | €263 | €240 | -€23 | -8.6% |
| Profit (loss) for the period | 9904 | -€13,693 | -€34,704 | -€21,011 | -153.4% |
| Transfer from tax-exempt reserves | 789 | - | €40,750 | +€40,750 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,693 | €6,046 | +€19,739 |
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 3 October 2026 via checked.be.