SOCOIM: 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.
SOCOIM
Largest movements
- Cash +€2,988
up €2,988 (+17.3%), from €17,296 to €20,284
mainly Deferred charges and accrued income (+€1,205) and Receivables within one year (+€780)
- Deferred charges and accrued income -€1,205
no longer reported in 2025 (was €1,205)
- Receivables within one year -€780
down €780 (-36.1%), from €2,160 to €1,380
- Tangible fixed assets -€567
down €567 (-5.0%), from €11,271 to €10,704
- Trade debts +€400
new in 2025: €400
- Gross operating margin +€1,094
up €1,094 (+94.5%), from €1,158 to €2,253
- Depreciation +€567
new in 2025: €567
- Other operating charges -€53
down €53 (-3.2%), from €1,643 to €1,591
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 | €31,932 | €32,368 | +€436 | +1.4% |
| Fixed assets | 21/28 | €11,271 | €10,704 | -€567 | -5.0% |
| Tangible fixed assets | 22/27 | €11,271 | €10,704 | -€567 | -5.0% |
| Land and buildings | 22 | €11,271 | €10,704 | -€567 | -5.0% |
| Current assets | 29/58 | €20,661 | €21,664 | +€1,003 | +4.9% |
| Amounts receivable within one year | 40/41 | €2,160 | €1,380 | -€780 | -36.1% |
| Other amounts receivable | 41 | €2,160 | €1,380 | -€780 | -36.1% |
| Cash at bank and in hand | 54/58 | €17,296 | €20,284 | +€2,988 | +17.3% |
| Deferred charges and accrued income | 490/1 | €1,205 | - | -€1,205 | |
| Total equity and liabilities | 10/49 | €31,932 | €32,368 | +€436 | +1.4% |
| Equity | 10/15 | €19,914 | €19,950 | +€36 | +0.2% |
| Contributions | 10/11 | €39,663 | €39,663 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,749 | -€19,713 | +€36 | +0.2% |
| Amounts payable | 17/49 | €12,018 | €12,418 | +€400 | +3.3% |
| Amounts payable within one year | 42/48 | €12,018 | €12,418 | +€400 | +3.3% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €12,018 | €12,018 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €567 | +€567 | |
| Other operating charges | 640/8 | €1,643 | €1,591 | -€53 | -3.2% |
| Gross operating margin | 9900 | €1,158 | €2,253 | +€1,094 | +94.5% |
| Operating profit (loss) | 9901 | -€485 | €95 | +€580 | |
| Financial charges | 65/66B | €62 | €59 | -€3 | -4.9% |
| Recurring financial charges | 65 | €62 | €59 | -€3 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€547 | €36 | +€583 | |
| Profit (loss) for the period | 9904 | -€547 | €36 | +€583 | |
| Profit (loss) for the period to be appropriated | 9905 | -€547 | €36 | +€583 |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.