SOCIETE COMMERCIALE MULTIPLE: 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.
SOCIETE COMMERCIALE MULTIPLE
Largest movements
- Receivables within one year -€4,739
down €4,739 (-35.5%), from €13,353 to €8,614
of which Trade receivables: -€3,765
- Trade debts -€7,899
down €7,899 (-80.9%), from €9,761 to €1,861
- Tax, wage and social debts +€7,209
up €7,209 (+24.5%), from €29,478 to €36,687
of which Taxes: +€3,662
- Other debts -€4,200
down €4,200 (-29.6%), from €14,200 to €10,000
- Staff costs +€3,401
up €3,401 (+14.9%), from €22,826 to €26,228
- Financial income +€1,157
up €1,157 (+625%), from €185 to €1,342
- Gross operating margin +€1,038
up €1,038 (+2.1%), from €49,649 to €50,687
- Taxes +€778
up €778 (+7.1%), from €11,027 to €11,805
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 | €133,121 | €128,517 | -€4,604 | -3.5% |
| Fixed assets | 21/28 | €3,522 | €3,065 | -€456 | -13.0% |
| Tangible fixed assets | 22/27 | €3,336 | €2,879 | -€456 | -13.7% |
| Plant, machinery and equipment | 23 | €321 | - | -€321 | |
| Furniture and vehicles | 24 | €3,015 | €2,879 | -€136 | -4.5% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €129,599 | €125,451 | -€4,148 | -3.2% |
| Amounts receivable within one year | 40/41 | €13,353 | €8,614 | -€4,739 | -35.5% |
| Trade receivables | 40 | €11,644 | €7,880 | -€3,765 | -32.3% |
| Other amounts receivable | 41 | €1,709 | €735 | -€974 | -57.0% |
| Current investments | 50/53 | €105,337 | €106,430 | +€1,093 | +1.0% |
| Cash at bank and in hand | 54/58 | €10,909 | €10,407 | -€502 | -4.6% |
| Total equity and liabilities | 10/49 | €133,121 | €128,517 | -€4,604 | -3.5% |
| Equity | 10/15 | €79,682 | €79,968 | +€286 | +0.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,231 | €59,517 | +€286 | +0.5% |
| Amounts payable | 17/49 | €53,439 | €48,548 | -€4,891 | -9.2% |
| Amounts payable within one year | 42/48 | €53,439 | €48,548 | -€4,891 | -9.2% |
| Trade debts | 44 | €9,761 | €1,861 | -€7,899 | -80.9% |
| Suppliers | 440/4 | €9,761 | €1,861 | -€7,899 | -80.9% |
| Taxes, remuneration and social security | 45 | €29,478 | €36,687 | +€7,209 | +24.5% |
| Taxes | 450/3 | €26,582 | €30,244 | +€3,662 | +13.8% |
| Remuneration and social security | 454/9 | €2,896 | €6,443 | +€3,547 | +122% |
| Other amounts payable | 47/48 | €14,200 | €10,000 | -€4,200 | -29.6% |
| Remuneration, social security and pensions | 62 | €22,826 | €26,228 | +€3,401 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,583 | €2,190 | -€393 | -15.2% |
| Other operating charges | 640/8 | €1,062 | €1,457 | +€394 | +37.1% |
| Gross operating margin | 9900 | €49,649 | €50,687 | +€1,038 | +2.1% |
| Operating profit (loss) | 9901 | €23,177 | €20,813 | -€2,365 | -10.2% |
| Financial income | 75/76B | €185 | €1,342 | +€1,157 | +625% |
| Recurring financial income | 75 | €185 | €1,342 | +€1,157 | +625% |
| Financial charges | 65/66B | €233 | €63 | -€170 | -72.8% |
| Recurring financial charges | 65 | €0 | €63 | +€63 | +211,300% |
| Non-recurring financial charges | 66B | €233 | €63 | -€170 | -72.8% |
| Profit (loss) for the period before taxes | 9903 | €23,129 | €22,092 | -€1,038 | -4.5% |
| Income taxes | 67/77 | €11,027 | €11,805 | +€778 | +7.1% |
| Profit (loss) for the period | 9904 | €12,102 | €10,286 | -€1,815 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,102 | €10,286 | -€1,815 | -15.0% |
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 18 October 2026 via checked.be.