SOCO FAC: 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.
SOCO FAC
Largest movements
- Receivables within one year -€1,614
no longer reported in 2026 (was €1,614)
- Cash -€1,075
down €1,075 (-45.5%), from €2,361 to €1,286
mainly Other debts (-€6,756) and Deferred charges and accrued income (-€64)
- Tangible fixed assets -€905
down €905 (-3.3%), from €27,739 to €26,834
- Other debts -€6,756
down €6,756 (-24.7%), from €27,379 to €20,623
- Profit (loss) carried forward +€2,964
up €2,964 (+5.3%), from -€56,001 to -€53,038
- Gross operating margin +€1,574
up €1,574 (+28.1%), from €5,604 to €7,178
- Other operating charges -€235
down €235 (-7.6%), from €3,088 to €2,853
- Financial charges -€81
down €81 (-15.0%), from €536 to €456
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,351 | €29,822 | -€3,529 | -10.6% |
| Fixed assets | 21/28 | €27,739 | €26,834 | -€905 | -3.3% |
| Tangible fixed assets | 22/27 | €27,739 | €26,834 | -€905 | -3.3% |
| Land and buildings | 22 | €27,739 | €26,834 | -€905 | -3.3% |
| Current assets | 29/58 | €5,612 | €2,988 | -€2,625 | -46.8% |
| Amounts receivable within one year | 40/41 | €1,614 | - | -€1,614 | |
| Other amounts receivable | 41 | €1,614 | - | -€1,614 | |
| Cash at bank and in hand | 54/58 | €2,361 | €1,286 | -€1,075 | -45.5% |
| Deferred charges and accrued income | 490/1 | €1,638 | €1,702 | +€64 | +3.9% |
| Total equity and liabilities | 10/49 | €33,351 | €29,822 | -€3,529 | -10.6% |
| Equity | 10/15 | €5,972 | €8,936 | +€2,964 | +49.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,001 | -€53,038 | +€2,964 | +5.3% |
| Amounts payable | 17/49 | €27,379 | €20,886 | -€6,493 | -23.7% |
| Amounts payable within one year | 42/48 | €27,379 | €20,886 | -€6,493 | -23.7% |
| Trade debts | 44 | - | €263 | +€263 | |
| Suppliers | 440/4 | - | €263 | +€263 | |
| Other amounts payable | 47/48 | €27,379 | €20,623 | -€6,756 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €905 | €905 | = | 0.0% |
| Other operating charges | 640/8 | €3,088 | €2,853 | -€235 | -7.6% |
| Gross operating margin | 9900 | €5,604 | €7,178 | +€1,574 | +28.1% |
| Operating profit (loss) | 9901 | €1,611 | €3,420 | +€1,808 | +112.3% |
| Financial charges | 65/66B | €536 | €456 | -€81 | -15.0% |
| Recurring financial charges | 65 | €536 | €456 | -€81 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €1,075 | €2,964 | +€1,889 | +175.8% |
| Profit (loss) for the period | 9904 | €1,075 | €2,964 | +€1,889 | +175.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,075 | €2,964 | +€1,889 | +175.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.