SOCO - INTER - ANDENNE: 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.
What changed
SOCO - INTER - ANDENNE
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€5,201
2024 · -€5,911+€710
Equity
€297,440
2024 · €302,641-€5,201
Cash
€15,711
2024 · €28,580-€12,869
Balance sheet total
€1.5m
2024 · €1.6m-€80,231
Largest movements
Assets
- Tangible fixed assets -€53,723
down €53,723 (-3.4%), from €1.6m to €1.5m
of which Furniture and vehicles: -€80,629
Equity and liabilities
- Debts after one year -€106,650
down €106,650 (-10.0%), from €1.1m to €963,836
of which Financial debts: -€130,463
- Current portion of long-term debt +€20,327
up €20,327 (+19.9%), from €101,962 to €122,289
- Tax, wage and social debts +€16,916
up €16,916 (+59.3%), from €28,539 to €45,455
of which Taxes: +€11,211
Income statement
- Gross operating margin +€19,999
up €19,999 (+10.6%), from €189,321 to €209,320
- Other operating charges +€19,169
up €19,169 (+184.8%), from €10,375 to €29,544
- Staff costs +€5,442
new in 2025: €5,442
- Taxes -€4,891
down €4,891 (-32.8%), from €14,905 to €10,014
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.
Result 2024
-€5,911
Gross operating margin
+€19,999
Staff costs
-€5,442
Depreciation
-€803
Other operating charges
-€19,169
Financial charges
+€1,235
Taxes
+€4,891
Result 2025
-€5,201
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.
From operations
+€165,070
Investment
-€91,616
Financing
-€86,323
Cash 2024
€28,580
From operations (derived)
+€165,070
Net result for the year
-€5,201
Depreciation
+€145,209
Stocks and contracts
-€350
Receivables within one year
+€6,238
Deferred charges and accrued income
+€7,881
Trade debts
-€3,996
Tax, wage and social debts
+€16,916
Other debts
+€9,985
Accrued charges and deferred income
-€11,613
Investment (derived)
-€91,616
Investment in fixed assets (net)
-€91,616
Financing
-€86,323
Debts after one year
-€106,650
Current portion of long-term debt
+€20,327
Cash 2025
€15,711
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,624,060 | €1,543,829 | -€80,231 | -4.9% |
| Fixed assets | 21/28 | €1,569,781 | €1,516,188 | -€53,593 | -3.4% |
| Tangible fixed assets | 22/27 | €1,569,701 | €1,515,978 | -€53,723 | -3.4% |
| Land and buildings | 22 | €1,224,185 | €1,228,151 | +€3,966 | +0.3% |
| Plant, machinery and equipment | 23 | €31,252 | €54,192 | +€22,940 | +73.4% |
| Furniture and vehicles | 24 | €314,264 | €233,635 | -€80,629 | -25.7% |
| Financial fixed assets | 28 | €79 | €210 | +€131 | +164.7% |
| Current assets | 29/58 | €54,280 | €27,641 | -€26,639 | -49.1% |
| Stocks and contracts in progress | 3 | €4,950 | €5,300 | +€350 | +7.1% |
| Stocks | 30/36 | €4,950 | €5,300 | +€350 | +7.1% |
| Amounts receivable within one year | 40/41 | €8,168 | €1,930 | -€6,238 | -76.4% |
| Trade receivables | 40 | €7,390 | - | -€7,390 | |
| Other amounts receivable | 41 | €778 | €1,930 | +€1,152 | +148.1% |
| Cash at bank and in hand | 54/58 | €28,580 | €15,711 | -€12,869 | -45.0% |
| Deferred charges and accrued income | 490/1 | €12,582 | €4,700 | -€7,881 | -62.6% |
| Total equity and liabilities | 10/49 | €1,624,060 | €1,543,829 | -€80,231 | -4.9% |
| Equity | 10/15 | €302,641 | €297,440 | -€5,201 | -1.7% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €55,395 | €55,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €43,000 | €43,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,299 | €118,098 | -€5,201 | -4.2% |
| Amounts payable | 17/49 | €1,321,420 | €1,246,389 | -€75,030 | -5.7% |
| Amounts payable after more than one year | 17 | €1,070,486 | €963,836 | -€106,650 | -10.0% |
| Financial debts | 170/4 | €1,048,037 | €917,574 | -€130,463 | -12.4% |
| Trade debts | 175 | - | €23,813 | +€23,813 | |
| Other amounts payable | 178/9 | €22,449 | €22,449 | = | 0.0% |
| Amounts payable within one year | 42/48 | €239,320 | €282,553 | +€43,232 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €101,962 | €122,289 | +€20,327 | +19.9% |
| Trade debts | 44 | €58,050 | €54,055 | -€3,996 | -6.9% |
| Suppliers | 440/4 | €58,050 | €54,055 | -€3,996 | -6.9% |
| Taxes, remuneration and social security | 45 | €28,539 | €45,455 | +€16,916 | +59.3% |
| Taxes | 450/3 | €28,539 | €39,751 | +€11,211 | +39.3% |
| Remuneration and social security | 454/9 | - | €5,705 | +€5,705 | |
| Other amounts payable | 47/48 | €50,769 | €60,754 | +€9,985 | +19.7% |
| Accrued charges and deferred income | 492/3 | €11,613 | - | -€11,613 | |
| Remuneration, social security and pensions | 62 | - | €5,442 | +€5,442 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144,406 | €145,209 | +€803 | +0.6% |
| Other operating charges | 640/8 | €10,375 | €29,544 | +€19,169 | +184.8% |
| Gross operating margin | 9900 | €189,321 | €209,320 | +€19,999 | +10.6% |
| Operating profit (loss) | 9901 | €34,540 | €29,125 | -€5,415 | -15.7% |
| Financial charges | 65/66B | €25,546 | €24,312 | -€1,235 | -4.8% |
| Recurring financial charges | 65 | €25,546 | €24,312 | -€1,235 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €8,994 | €4,813 | -€4,181 | -46.5% |
| Income taxes | 67/77 | €14,905 | €10,014 | -€4,891 | -32.8% |
| Profit (loss) for the period | 9904 | -€5,911 | -€5,201 | +€710 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,911 | -€5,201 | +€710 | +12.0% |
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 30 September 2026 via checked.be.