SOCIUS: 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.
SOCIUS
Largest movements
- Receivables after one year +€328,900
new in 2025: €328,900
- Cash -€319,043
down €319,043 (-31.7%), from €1.0m to €685,978
mainly Receivables after one year (-€328,900) and Receivables within one year (-€53,261)
- Receivables within one year +€53,261
up €53,261 (+124.0%), from €42,941 to €96,203
of which Other amounts receivable: +€27,170
- Tangible fixed assets +€29,988
up €29,988 (+13.3%), from €225,503 to €255,491
of which Land and buildings: +€30,579
- Profit (loss) carried forward +€61,712
up €61,712 (+5.1%), from €1.2m to €1.3m
- Advances received +€31,450
new in 2025: €31,450
- Gross operating margin -€22,675
down €22,675 (-18.5%), from €122,516 to €99,840
- Financial income +€8,484
up €8,484 (+140.8%), from €6,026 to €14,511
- Depreciation +€6,080
up €6,080 (+39.1%), from €15,550 to €21,631
- Taxes -€5,204
down €5,204 (-18.0%), from €28,895 to €23,692
- Other operating charges -€1,716
down €1,716 (-22.0%), from €7,800 to €6,084
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 | €1,380,401 | €1,471,248 | +€90,847 | +6.6% |
| Fixed assets | 21/28 | €225,503 | €255,491 | +€29,988 | +13.3% |
| Tangible fixed assets | 22/27 | €225,503 | €255,491 | +€29,988 | +13.3% |
| Land and buildings | 22 | €217,529 | €248,108 | +€30,579 | +14.1% |
| Furniture and vehicles | 24 | €7,974 | €7,383 | -€591 | -7.4% |
| Current assets | 29/58 | €1,154,898 | €1,215,757 | +€60,859 | +5.3% |
| Amounts receivable after more than one year | 29 | - | €328,900 | +€328,900 | |
| Other amounts receivable | 291 | - | €328,900 | +€328,900 | |
| Amounts receivable within one year | 40/41 | €42,941 | €96,203 | +€53,261 | +124.0% |
| Trade receivables | 40 | €12,000 | €38,092 | +€26,092 | +217.4% |
| Other amounts receivable | 41 | €30,941 | €58,111 | +€27,170 | +87.8% |
| Current investments | 50/53 | €101,191 | €101,191 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,005,020 | €685,978 | -€319,043 | -31.7% |
| Deferred charges and accrued income | 490/1 | €5,745 | €3,486 | -€2,260 | -39.3% |
| Total equity and liabilities | 10/49 | €1,380,401 | €1,471,248 | +€90,847 | +6.6% |
| Equity | 10/15 | €1,308,841 | €1,370,554 | +€61,712 | +4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €85,571 | €85,571 | = | 0.0% |
| Tax-exempt reserves | 132 | €83,712 | €83,712 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,217,070 | €1,278,782 | +€61,712 | +5.1% |
| Provisions and deferred taxes | 16 | €27,904 | €27,904 | = | 0.0% |
| Deferred taxes | 168 | €27,904 | €27,904 | = | 0.0% |
| Amounts payable | 17/49 | €43,655 | €72,790 | +€29,135 | +66.7% |
| Amounts payable within one year | 42/48 | €40,317 | €68,032 | +€27,715 | +68.7% |
| Trade debts | 44 | €16,224 | €13,570 | -€2,654 | -16.4% |
| Suppliers | 440/4 | €16,224 | €13,570 | -€2,654 | -16.4% |
| Advances received on contracts in progress | 46 | - | €31,450 | +€31,450 | |
| Taxes, remuneration and social security | 45 | €24,094 | €23,012 | -€1,082 | -4.5% |
| Taxes | 450/3 | €24,094 | €23,012 | -€1,082 | -4.5% |
| Accrued charges and deferred income | 492/3 | €3,338 | €4,758 | +€1,420 | +42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,550 | €21,631 | +€6,080 | +39.1% |
| Other operating charges | 640/8 | €7,800 | €6,084 | -€1,716 | -22.0% |
| Gross operating margin | 9900 | €122,516 | €99,840 | -€22,675 | -18.5% |
| Operating profit (loss) | 9901 | €99,165 | €72,126 | -€27,039 | -27.3% |
| Financial income | 75/76B | €6,026 | €14,511 | +€8,484 | +140.8% |
| Recurring financial income | 75 | €6,026 | €14,511 | +€8,484 | +140.8% |
| Financial charges | 65/66B | €2,106 | €1,232 | -€874 | -41.5% |
| Recurring financial charges | 65 | €2,106 | €1,232 | -€874 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €103,085 | €85,404 | -€17,681 | -17.2% |
| Income taxes | 67/77 | €28,895 | €23,692 | -€5,204 | -18.0% |
| Profit (loss) for the period | 9904 | €74,190 | €61,712 | -€12,478 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,190 | €61,712 | -€12,478 | -16.8% |
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 5 October 2026 via checked.be.