SOCCA: 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.
SOCCA
Largest movements
- Tangible fixed assets +€96,396
up €96,396 (+31.1%), from €309,476 to €405,872
of which Plant, machinery and equipment: +€112,772
- Receivables within one year -€43,811
down €43,811 (-32.3%), from €135,639 to €91,829
of which Trade receivables: -€48,230
- Cash -€38,650
down €38,650 (-20.4%), from €189,493 to €150,842
mainly Investment in fixed assets (net) (-€122,959) and Debts after one year (-€49,124)
- Profit (loss) carried forward +€107,978
up €107,978 (+14.2%), from €760,795 to €868,773
- Debts after one year -€49,124
down €49,124 (-10.6%), from €464,656 to €415,532
of which Financial debts: -€49,124
- Trade debts -€39,957
down €39,957 (-90.6%), from €44,093 to €4,136
- Gross operating margin -€10,466
down €10,466 (-5.5%), from €188,863 to €178,397
- Financial charges -€8,604
down €8,604 (-42.6%), from €20,213 to €11,610
- Financial income +€2,883
up €2,883 (+117%), from €2,454 to €5,337
- Depreciation -€2,643
down €2,643 (-9.0%), from €29,206 to €26,563
- Taxes -€2,582
down €2,582 (-8.0%), from €32,277 to €29,695
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 | €1,725,819 | €1,735,840 | +€10,021 | +0.6% |
| Fixed assets | 21/28 | €1,396,773 | €1,493,169 | +€96,396 | +6.9% |
| Tangible fixed assets | 22/27 | €309,476 | €405,872 | +€96,396 | +31.1% |
| Land and buildings | 22 | €263,355 | €250,356 | -€12,999 | -4.9% |
| Plant, machinery and equipment | 23 | €18,044 | €130,815 | +€112,772 | +625% |
| Furniture and vehicles | 24 | €28,077 | €24,701 | -€3,377 | -12.0% |
| Financial fixed assets | 28 | €1,087,297 | €1,087,297 | = | 0.0% |
| Current assets | 29/58 | €329,046 | €242,671 | -€86,375 | -26.3% |
| Amounts receivable within one year | 40/41 | €135,639 | €91,829 | -€43,811 | -32.3% |
| Trade receivables | 40 | €58,178 | €9,948 | -€48,230 | -82.9% |
| Other amounts receivable | 41 | €77,461 | €81,881 | +€4,420 | +5.7% |
| Cash at bank and in hand | 54/58 | €189,493 | €150,842 | -€38,650 | -20.4% |
| Deferred charges and accrued income | 490/1 | €3,914 | - | -€3,914 | |
| Total equity and liabilities | 10/49 | €1,725,819 | €1,735,840 | +€10,021 | +0.6% |
| Equity | 10/15 | €782,795 | €890,773 | +€107,978 | +13.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €760,795 | €868,773 | +€107,978 | +14.2% |
| Amounts payable | 17/49 | €943,024 | €845,067 | -€97,957 | -10.4% |
| Amounts payable after more than one year | 17 | €464,656 | €415,532 | -€49,124 | -10.6% |
| Financial debts | 170/4 | €410,666 | €361,542 | -€49,124 | -12.0% |
| Other amounts payable | 178/9 | €53,991 | €53,991 | = | 0.0% |
| Amounts payable within one year | 42/48 | €478,367 | €429,534 | -€48,833 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €53,392 | €59,521 | +€6,129 | +11.5% |
| Trade debts | 44 | €44,093 | €4,136 | -€39,957 | -90.6% |
| Suppliers | 440/4 | €44,093 | €4,136 | -€39,957 | -90.6% |
| Taxes, remuneration and social security | 45 | €17,888 | €2,884 | -€15,004 | -83.9% |
| Taxes | 450/3 | €17,888 | €2,884 | -€15,004 | -83.9% |
| Other amounts payable | 47/48 | €362,994 | €362,994 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,206 | €26,563 | -€2,643 | -9.0% |
| Other operating charges | 640/8 | €5,807 | €7,888 | +€2,081 | +35.8% |
| Gross operating margin | 9900 | €188,863 | €178,397 | -€10,466 | -5.5% |
| Operating profit (loss) | 9901 | €153,850 | €143,946 | -€9,904 | -6.4% |
| Financial income | 75/76B | €2,454 | €5,337 | +€2,883 | +117% |
| Recurring financial income | 75 | €2,454 | €5,337 | +€2,883 | +117% |
| Financial charges | 65/66B | €20,213 | €11,610 | -€8,604 | -42.6% |
| Recurring financial charges | 65 | €20,213 | €11,610 | -€8,604 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €136,090 | €137,673 | +€1,583 | +1.2% |
| Income taxes | 67/77 | €32,277 | €29,695 | -€2,582 | -8.0% |
| Profit (loss) for the period | 9904 | €103,813 | €107,978 | +€4,165 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €103,813 | €107,978 | +€4,165 | +4.0% |
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 24 October 2026 via checked.be.