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SOCOMEGEST: 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

SOCOMEGEST

BE 0449.339.335
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€130,699
2024 · €130,841-€142
Equity
€775,695
2024 · €644,996+€130,699
Cash
€185,360
2024 · €135,783+€49,577
Balance sheet total
€896,144
2024 · €852,599+€43,545

Largest movements

2024 to 2025
Assets
  • Cash +€49,577

    up €49,577 (+36.5%), from €135,783 to €185,360

    mainly Net result for the year (+€130,699) and Depreciation (+€9,462)

Equity and liabilities
  • Reserves +€130,699

    up €130,699 (+20.5%), from €638,169 to €768,868

  • Other debts -€81,647

    down €81,647 (-84.9%), from €96,208 to €14,560

Income statement
  • Provisions +€57,641

    no longer reported in 2025 (was -€57,641)

  • Financial charges -€33,517

    down €33,517 (-86.3%), from €38,821 to €5,303

  • Gross operating margin +€31,044

    up €31,044 (+21.0%), from €147,653 to €178,697

  • Taxes +€21,765

    up €21,765 (+59.8%), from €36,371 to €58,137

  • Financial income +€15,922

    up €15,922 (+157.6%), from €10,105 to €26,028

From the 2024 result to the 2025 result

effect on the 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 €130,841
Gross operating margin +€31,044
Depreciation -€753
Provisions -€57,641
Other operating charges -€466
Financial income +€15,922
Financial charges +€33,517
Taxes -€21,765
Result 2025 €130,699

Cash bridge derived

cash 2024 to 2025

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 +€57,790
Investment -€2,609
Financing -€5,604
Cash 2024 €135,783
Net result for the year +€130,699
Depreciation +€9,462
Receivables within one year -€1,175
Deferred charges and accrued income +€355
Trade debts -€1,608
Tax, wage and social debts +€1,705
Other debts -€81,647
Investment in fixed assets (net) -€1,772
Current investments -€838
Debts after one year -€5,830
Current portion of long-term debt +€226
Cash 2025 €185,360
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €852,599 €896,144 +€43,545 +5.1%
Fixed assets 21/28 €242,687 €234,996 -€7,690 -3.2%
Tangible fixed assets 22/27 €37,008 €29,318 -€7,690 -20.8%
Plant, machinery and equipment 23 €3,702 €3,194 -€508 -13.7%
Furniture and vehicles 24 €30,111 €23,266 -€6,845 -22.7%
Other tangible fixed assets 26 €3,194 €2,858 -€337 -10.5%
Financial fixed assets 28 €205,679 €205,679 = 0.0%
Current assets 29/58 €609,912 €661,147 +€51,235 +8.4%
Amounts receivable within one year 40/41 €73,283 €74,458 +€1,175 +1.6%
Trade receivables 40 €65,258 €73,801 +€8,544 +13.1%
Other amounts receivable 41 €8,026 €657 -€7,369 -91.8%
Current investments 50/53 €400,000 €400,838 +€838 +0.2%
Cash at bank and in hand 54/58 €135,783 €185,360 +€49,577 +36.5%
Deferred charges and accrued income 490/1 €846 €491 -€355 -41.9%
Total equity and liabilities 10/49 €852,599 €896,144 +€43,545 +5.1%
Equity 10/15 €644,996 €775,695 +€130,699 +20.3%
Contributions 10/11 €6,827 €6,827 = 0.0%
Reserves 13 €638,169 €768,868 +€130,699 +20.5%
Distributable reserves 133 €638,169 €768,868 +€130,699 +20.5%
Amounts payable 17/49 €207,602 €120,448 -€87,154 -42.0%
Amounts payable after more than one year 17 €69,135 €63,305 -€5,830 -8.4%
Financial debts 170/4 €17,135 €11,305 -€5,830 -34.0%
Other amounts payable 178/9 €52,000 €52,000 = 0.0%
Amounts payable within one year 42/48 €134,307 €52,983 -€81,324 -60.6%
Current portion of amounts payable after more than one year 42 €5,604 €5,830 +€226 +4.0%
Trade debts 44 €1,909 €301 -€1,608 -84.2%
Suppliers 440/4 €1,909 €301 -€1,608 -84.2%
Taxes, remuneration and social security 45 €30,586 €32,292 +€1,705 +5.6%
Taxes 450/3 €30,586 €32,292 +€1,705 +5.6%
Other amounts payable 47/48 €96,208 €14,560 -€81,647 -84.9%
Accrued charges and deferred income 492/3 €4,160 €4,160 = 0.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €8,709 €9,462 +€753 +8.6%
Provisions for liabilities and charges: additions (uses and reversals) 635/8 -€57,641 - +€57,641
Other operating charges 640/8 €658 €1,124 +€466 +70.9%
Gross operating margin 9900 €147,653 €178,697 +€31,044 +21.0%
Operating profit (loss) 9901 €195,928 €168,111 -€27,817 -14.2%
Financial income 75/76B €10,105 €26,028 +€15,922 +157.6%
Recurring financial income 75 €10,105 €26,028 +€15,922 +157.6%
Financial charges 65/66B €38,821 €5,303 -€33,517 -86.3%
Recurring financial charges 65 €38,821 €5,303 -€33,517 -86.3%
Profit (loss) for the period before taxes 9903 €167,212 €188,835 +€21,623 +12.9%
Income taxes 67/77 €36,371 €58,137 +€21,765 +59.8%
Profit (loss) for the period 9904 €130,841 €130,699 -€142 -0.1%
Profit (loss) for the period to be appropriated 9905 €130,841 €130,699 -€142 -0.1%

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.