Socium: 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.
Socium
Largest movements
- Cash +€900,192
up €900,192 (+101%), from €891,913 to €1.8m
mainly Net result for the year (+€1.2m) and Depreciation (+€87,786)
- Current investments +€250,000
up €250,000 (+16.7%), from €1.5m to €1.8m
- Receivables within one year -€77,116
down €77,116 (-21.7%), from €355,081 to €277,965
of which Trade receivables: -€77,116
- Profit (loss) carried forward +€1.2m
up €1.2m (+33.9%), from €3.7m to €4.9m
- Debts after one year -€136,765
down €136,765 (-8.5%), from €1.6m to €1.5m
- Gross operating margin +€296,753
up €296,753 (+20.4%), from €1.5m to €1.8m
- Taxes +€72,365
up €72,365 (+21.4%), from €337,676 to €410,041
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 | €5,618,849 | €6,688,384 | +€1.1m | +19.0% |
| Fixed assets | 21/28 | €2,867,675 | €2,865,533 | -€2,142 | -0.1% |
| Tangible fixed assets | 22/27 | €2,867,675 | €2,865,533 | -€2,142 | -0.1% |
| Land and buildings | 22 | €2,807,610 | €2,747,266 | -€60,344 | -2.1% |
| Furniture and vehicles | 24 | €60,064 | €118,266 | +€58,202 | +96.9% |
| Current assets | 29/58 | €2,751,174 | €3,822,852 | +€1.1m | +39.0% |
| Amounts receivable within one year | 40/41 | €355,081 | €277,965 | -€77,116 | -21.7% |
| Trade receivables | 40 | €340,194 | €263,078 | -€77,116 | -22.7% |
| Other amounts receivable | 41 | €14,887 | €14,887 | = | 0.0% |
| Current investments | 50/53 | €1,500,000 | €1,750,000 | +€250,000 | +16.7% |
| Cash at bank and in hand | 54/58 | €891,913 | €1,792,105 | +€900,192 | +101% |
| Deferred charges and accrued income | 490/1 | €4,180 | €2,781 | -€1,399 | -33.5% |
| Total equity and liabilities | 10/49 | €5,618,849 | €6,688,384 | +€1.1m | +19.0% |
| Equity | 10/15 | €3,676,682 | €4,920,496 | +€1.2m | +33.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,666,682 | €4,910,496 | +€1.2m | +33.9% |
| Amounts payable | 17/49 | €1,942,167 | €1,767,889 | -€174,278 | -9.0% |
| Amounts payable after more than one year | 17 | €1,608,373 | €1,471,609 | -€136,765 | -8.5% |
| Financial debts | 170/4 | €1,608,373 | €1,471,609 | -€136,765 | -8.5% |
| Amounts payable within one year | 42/48 | €330,628 | €293,042 | -€37,586 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €152,326 | €136,765 | -€15,562 | -10.2% |
| Trade debts | 44 | €1,094 | €1,088 | -€5 | -0.5% |
| Suppliers | 440/4 | €1,094 | €1,088 | -€5 | -0.5% |
| Taxes, remuneration and social security | 45 | €106,570 | €115,279 | +€8,709 | +8.2% |
| Taxes | 450/3 | €106,570 | €115,279 | +€8,709 | +8.2% |
| Other amounts payable | 47/48 | €70,639 | €39,910 | -€30,729 | -43.5% |
| Accrued charges and deferred income | 492/3 | €3,165 | €3,237 | +€72 | +2.3% |
| Non-recurring operating income | 76A | - | €12,094 | +€12,094 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,111 | €87,786 | +€9,675 | +12.4% |
| Other operating charges | 640/8 | €562 | €2,927 | +€2,365 | +421% |
| Gross operating margin | 9900 | €1,455,721 | €1,752,473 | +€296,753 | +20.4% |
| Operating profit (loss) | 9901 | €1,377,047 | €1,661,760 | +€284,713 | +20.7% |
| Financial income | 75/76B | €8,545 | €9,363 | +€818 | +9.6% |
| Recurring financial income | 75 | €8,545 | €9,363 | +€818 | +9.6% |
| Financial charges | 65/66B | €21,472 | €17,268 | -€4,203 | -19.6% |
| Recurring financial charges | 65 | €21,472 | €17,268 | -€4,203 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €1,364,120 | €1,653,855 | +€289,735 | +21.2% |
| Income taxes | 67/77 | €337,676 | €410,041 | +€72,365 | +21.4% |
| Profit (loss) for the period | 9904 | €1,026,444 | €1,243,814 | +€217,370 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,026,444 | €1,243,814 | +€217,370 | +21.2% |
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 13 October 2026 via checked.be.