SOCOGRA: 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.
SOCOGRA
Largest movements
- Receivables within one year +€32,530
up €32,530 (+12.0%), from €270,683 to €303,213
of which Trade receivables: +€37,530
- Cash +€16,158
up €16,158 (+224.6%), from €7,193 to €23,351
mainly Net result for the year (+€33,438) and Current portion of long-term debt (+€9,000)
- Reserves +€33,438
up €33,438 (+47.7%), from €70,120 to €103,558
- Current portion of long-term debt +€9,000
new in 2025: €9,000
- Other debts +€8,827
up €8,827 (+29.9%), from €29,505 to €38,332
- Trade debts -€7,481
down €7,481 (-71.6%), from €10,450 to €2,969
- Gross operating margin -€9,593
down €9,593 (-16.2%), from €59,351 to €49,757
- Financial charges -€1,463
down €1,463 (-42.7%), from €3,428 to €1,965
- Taxes +€845
up €845 (+7.0%), from €12,060 to €12,905
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 | €573,753 | €621,591 | +€47,837 | +8.3% |
| Fixed assets | 21/28 | €295,877 | €295,026 | -€851 | -0.3% |
| Tangible fixed assets | 22/27 | €2,877 | €2,026 | -€851 | -29.6% |
| Land and buildings | 22 | €2,877 | €2,026 | -€851 | -29.6% |
| Financial fixed assets | 28 | €293,000 | €293,000 | = | 0.0% |
| Current assets | 29/58 | €277,876 | €326,564 | +€48,688 | +17.5% |
| Amounts receivable within one year | 40/41 | €270,683 | €303,213 | +€32,530 | +12.0% |
| Trade receivables | 40 | €239,468 | €276,998 | +€37,530 | +15.7% |
| Other amounts receivable | 41 | €31,215 | €26,215 | -€5,000 | -16.0% |
| Cash at bank and in hand | 54/58 | €7,193 | €23,351 | +€16,158 | +224.6% |
| Total equity and liabilities | 10/49 | €573,753 | €621,591 | +€47,837 | +8.3% |
| Equity | 10/15 | €510,028 | €543,467 | +€33,438 | +6.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €70,120 | €103,558 | +€33,438 | +47.7% |
| Distributable reserves | 133 | €70,120 | €103,558 | +€33,438 | +47.7% |
| Profit (loss) carried forward | 14 | €419,908 | €419,908 | = | 0.0% |
| Amounts payable | 17/49 | €63,725 | €78,124 | +€14,399 | +22.6% |
| Amounts payable within one year | 42/48 | €63,704 | €78,124 | +€14,420 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | - | €9,000 | +€9,000 | |
| Trade debts | 44 | €10,450 | €2,969 | -€7,481 | -71.6% |
| Suppliers | 440/4 | €10,450 | €2,969 | -€7,481 | -71.6% |
| Taxes, remuneration and social security | 45 | €23,748 | €27,823 | +€4,074 | +17.2% |
| Taxes | 450/3 | €23,748 | €27,823 | +€4,074 | +17.2% |
| Other amounts payable | 47/48 | €29,505 | €38,332 | +€8,827 | +29.9% |
| Accrued charges and deferred income | 492/3 | €21 | - | -€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €851 | €851 | = | 0.0% |
| Other operating charges | 640/8 | - | €398 | +€398 | |
| Non-recurring operating charges | 66A | €7,820 | €200 | -€7,620 | -97.4% |
| Gross operating margin | 9900 | €59,351 | €49,757 | -€9,593 | -16.2% |
| Operating profit (loss) | 9901 | €50,680 | €48,308 | -€2,372 | -4.7% |
| Financial charges | 65/66B | €3,428 | €1,965 | -€1,463 | -42.7% |
| Recurring financial charges | 65 | €3,428 | €1,965 | -€1,463 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €47,251 | €46,343 | -€908 | -1.9% |
| Income taxes | 67/77 | €12,060 | €12,905 | +€845 | +7.0% |
| Profit (loss) for the period | 9904 | €35,192 | €33,438 | -€1,753 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,192 | €33,438 | -€1,753 | -5.0% |
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.