SOCOMA: 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.
SOCOMA
Largest movements
- Receivables within one year -€14,146
down €14,146 (-32.0%), from €44,162 to €30,016
of which Trade receivables: -€15,651
- Tangible fixed assets +€7,462
up €7,462 (+3.0%), from €245,723 to €253,185
of which Plant, machinery and equipment: +€12,434
- Other debts -€66,386
down €66,386 (-32.5%), from €204,327 to €137,941
- Contributions +€50,000
up €50,000 (+5,000%), from €1,000 to €51,000
- Profit (loss) carried forward +€8,845
up €8,845 (+20.3%), from -€43,677 to -€34,832
- Investment grants -€6,700
down €6,700 (-39.1%), from €17,120 to €10,420
- Trade debts +€6,305
new in 2026: €6,305
- Gross operating margin -€17,268
down €17,268 (-23.1%), from €74,755 to €57,487
- Purchases and services -€11,938
down €11,938 (-19.0%), from €62,818 to €50,880
- Financial income +€6,700
new in 2026: €6,700
- Depreciation +€3,407
up €3,407 (+7.0%), from €48,931 to €52,338
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.
Derived cash bridge
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 | €295,732 | €286,410 | -€9,322 | -3.2% |
| Fixed assets | 21/28 | €245,723 | €253,185 | +€7,462 | +3.0% |
| Tangible fixed assets | 22/27 | €245,723 | €253,185 | +€7,462 | +3.0% |
| Plant, machinery and equipment | 23 | €139,384 | €151,818 | +€12,434 | +8.9% |
| Furniture and vehicles | 24 | €106,339 | €101,367 | -€4,972 | -4.7% |
| Current assets | 29/58 | €50,009 | €33,225 | -€16,784 | -33.6% |
| Amounts receivable within one year | 40/41 | €44,162 | €30,016 | -€14,146 | -32.0% |
| Trade receivables | 40 | €40,529 | €24,878 | -€15,651 | -38.6% |
| Other amounts receivable | 41 | €3,633 | €5,138 | +€1,505 | +41.4% |
| Cash at bank and in hand | 54/58 | €5,847 | €3,209 | -€2,638 | -45.1% |
| Total equity and liabilities | 10/49 | €295,732 | €286,410 | -€9,322 | -3.2% |
| Equity | 10/15 | -€24,813 | €27,332 | +€52,145 | |
| Contributions | 10/11 | €1,000 | €51,000 | +€50,000 | +5,000% |
| Reserves | 13 | €744 | €744 | = | 0.0% |
| Non-distributable reserves | 130/1 | €744 | €744 | = | 0.0% |
| Reserves not available under the articles | 1311 | €744 | €744 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,677 | -€34,832 | +€8,845 | +20.3% |
| Investment grants | 15 | €17,120 | €10,420 | -€6,700 | -39.1% |
| Amounts payable | 17/49 | €320,545 | €259,078 | -€61,467 | -19.2% |
| Amounts payable after more than one year | 17 | €115,531 | €114,832 | -€699 | -0.6% |
| Financial debts | 170/4 | €115,531 | €114,832 | -€699 | -0.6% |
| Amounts payable within one year | 42/48 | €205,014 | €144,246 | -€60,768 | -29.6% |
| Trade debts | 44 | - | €6,305 | +€6,305 | |
| Suppliers | 440/4 | - | €6,305 | +€6,305 | |
| Taxes, remuneration and social security | 45 | €687 | €0 | -€687 | -100% |
| Taxes | 450/3 | €687 | €0 | -€687 | -100% |
| Other amounts payable | 47/48 | €204,327 | €137,941 | -€66,386 | -32.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €62,818 | €50,880 | -€11,938 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,931 | €52,338 | +€3,407 | +7.0% |
| Other operating charges | 640/8 | €550 | €400 | -€150 | -27.3% |
| Gross operating margin | 9900 | €74,755 | €57,487 | -€17,268 | -23.1% |
| Operating profit (loss) | 9901 | €25,274 | €4,749 | -€20,525 | -81.2% |
| Financial income | 75/76B | - | €6,700 | +€6,700 | |
| Recurring financial income | 75 | - | €6,700 | +€6,700 | |
| Financial charges | 65/66B | €2,458 | €2,604 | +€146 | +5.9% |
| Recurring financial charges | 65 | €2,458 | €2,604 | +€146 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €22,816 | €8,845 | -€13,971 | -61.2% |
| Profit (loss) for the period | 9904 | €22,816 | €8,845 | -€13,971 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,816 | €8,845 | -€13,971 | -61.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.