SOCIALLIGER: 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.
SOCIALLIGER
Largest movements
- Receivables within one year -€21,358
down €21,358 (-52.1%), from €41,028 to €19,671
of which Trade receivables: -€19,431
- Tangible fixed assets +€17,695
up €17,695 (+278.5%), from €6,354 to €24,049
of which Other tangible fixed assets: +€11,225
- Cash -€11,139
down €11,139 (-52.8%), from €21,116 to €9,977
mainly Investment in fixed assets (net) (-€20,883) and Other debts (-€20,608)
- Deferred charges and accrued income +€1,051
up €1,051 (+61.3%), from €1,714 to €2,765
- Other debts -€20,608
down €20,608 (-55.9%), from €36,857 to €16,249
- Debts after one year +€16,719
new in 2025: €16,719
- Short-term financial debts -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Trade debts -€2,847
down €2,847 (-19.0%), from €14,979 to €12,132
- Current portion of long-term debt +€2,112
up €2,112, from €0 to €2,112
- Gross operating margin -€31,993
down €31,993 (-71.7%), from €44,620 to €12,627
- Write-downs -€19,037
down €19,037, from €790 to -€18,247
- Other operating charges +€18,519
up €18,519 (+1425.0%), from €1,300 to €19,819
- Taxes -€8,107
down €8,107 (-83.8%), from €9,673 to €1,567
- Depreciation +€1,674
up €1,674 (+110.6%), from €1,514 to €3,188
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 | €70,212 | €56,461 | -€13,751 | -19.6% |
| Fixed assets | 21/28 | €6,354 | €24,049 | +€17,695 | +278.5% |
| Tangible fixed assets | 22/27 | €6,354 | €24,049 | +€17,695 | +278.5% |
| Plant, machinery and equipment | 23 | €1,069 | €7,296 | +€6,227 | +582.2% |
| Furniture and vehicles | 24 | €5,285 | €5,528 | +€243 | +4.6% |
| Other tangible fixed assets | 26 | - | €11,225 | +€11,225 | |
| Current assets | 29/58 | €63,858 | €32,413 | -€31,446 | -49.2% |
| Amounts receivable within one year | 40/41 | €41,028 | €19,671 | -€21,358 | -52.1% |
| Trade receivables | 40 | €37,884 | €18,453 | -€19,431 | -51.3% |
| Other amounts receivable | 41 | €3,144 | €1,218 | -€1,926 | -61.3% |
| Cash at bank and in hand | 54/58 | €21,116 | €9,977 | -€11,139 | -52.8% |
| Deferred charges and accrued income | 490/1 | €1,714 | €2,765 | +€1,051 | +61.3% |
| Total equity and liabilities | 10/49 | €70,212 | €56,461 | -€13,751 | -19.6% |
| Equity | 10/15 | €5,794 | €6,705 | +€911 | +15.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,794 | €4,705 | +€911 | +24.0% |
| Distributable reserves | 133 | €3,794 | €4,705 | +€911 | +24.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,418 | €49,757 | -€14,662 | -22.8% |
| Amounts payable after more than one year | 17 | - | €16,719 | +€16,719 | |
| Financial debts | 170/4 | - | €16,719 | +€16,719 | |
| Amounts payable within one year | 42/48 | €63,378 | €32,061 | -€31,318 | -49.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | €2,112 | +€2,112 | |
| Financial debts | 43 | €10,000 | €0 | -€10,000 | -100.0% |
| Credit institutions | 430/8 | €10,000 | €0 | -€10,000 | -100.0% |
| Trade debts | 44 | €14,979 | €12,132 | -€2,847 | -19.0% |
| Suppliers | 440/4 | €14,979 | €12,132 | -€2,847 | -19.0% |
| Taxes, remuneration and social security | 45 | €1,542 | €1,567 | +€25 | +1.6% |
| Taxes | 450/3 | €1,542 | €1,567 | +€25 | +1.6% |
| Other amounts payable | 47/48 | €36,857 | €16,249 | -€20,608 | -55.9% |
| Accrued charges and deferred income | 492/3 | €1,040 | €977 | -€63 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,514 | €3,188 | +€1,674 | +110.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €790 | -€18,247 | -€19,037 | |
| Other operating charges | 640/8 | €1,300 | €19,819 | +€18,519 | +1425.0% |
| Gross operating margin | 9900 | €44,620 | €12,627 | -€31,993 | -71.7% |
| Operating profit (loss) | 9901 | €41,017 | €7,867 | -€33,150 | -80.8% |
| Financial income | 75/76B | €43 | €5 | -€38 | -87.9% |
| Recurring financial income | 75 | €43 | €5 | -€38 | -87.9% |
| Financial charges | 65/66B | €4,225 | €5,395 | +€1,170 | +27.7% |
| Recurring financial charges | 65 | €4,225 | €5,395 | +€1,170 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €36,835 | €2,477 | -€34,357 | -93.3% |
| Income taxes | 67/77 | €9,673 | €1,567 | -€8,107 | -83.8% |
| Profit (loss) for the period | 9904 | €27,161 | €911 | -€26,250 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,161 | €911 | -€26,250 | -96.6% |
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 9 October 2026 via checked.be.