SOCOMEPA: 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.
SOCOMEPA
Largest movements
- Deferred charges and accrued income -€11,004
down €11,004 (-55.7%), from €19,774 to €8,770
- Receivables within one year +€8,757
up €8,757 (+9.4%), from €92,774 to €101,531
of which Trade receivables: +€10,916
- Cash -€4,744
down €4,744 (-50.4%), from €9,409 to €4,664
mainly Contributions, distributions and other (-€15,000) and Receivables within one year (-€8,757)
- Tangible fixed assets -€2,602
no longer reported in 2025 (was €2,602)
- Trade debts -€7,582
down €7,582 (-11.7%), from €64,885 to €57,304
- Profit (loss) carried forward -€6,262
down €6,262 (-15.8%), from €39,606 to €33,344
- Tax, wage and social debts +€4,250
up €4,250 (+1,701%), from €250 to €4,500
- Gross operating margin +€4,756
up €4,756 (+59.8%), from €7,956 to €12,711
- Taxes +€1,989
up €1,989 (+200%), from €997 to €2,986
- Financial charges -€980
down €980 (-32.9%), from €2,978 to €1,998
- Depreciation -€703
down €703 (-21.3%), from €3,305 to €2,602
- Financial income -€631
down €631 (-11.5%), from €5,469 to €4,838
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 | €129,741 | €120,147 | -€9,594 | -7.4% |
| Fixed assets | 21/28 | €2,602 | - | -€2,602 | |
| Tangible fixed assets | 22/27 | €2,602 | - | -€2,602 | |
| Furniture and vehicles | 24 | €2,602 | - | -€2,602 | |
| Current assets | 29/58 | €127,139 | €120,147 | -€6,992 | -5.5% |
| Stocks and contracts in progress | 3 | €5,182 | €5,182 | = | 0.0% |
| Stocks | 30/36 | €5,182 | €5,182 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €92,774 | €101,531 | +€8,757 | +9.4% |
| Trade receivables | 40 | - | €10,916 | +€10,916 | |
| Other amounts receivable | 41 | €92,774 | €90,615 | -€2,159 | -2.3% |
| Cash at bank and in hand | 54/58 | €9,409 | €4,664 | -€4,744 | -50.4% |
| Deferred charges and accrued income | 490/1 | €19,774 | €8,770 | -€11,004 | -55.7% |
| Total equity and liabilities | 10/49 | €129,741 | €120,147 | -€9,594 | -7.4% |
| Equity | 10/15 | €61,606 | €55,344 | -€6,262 | -10.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,606 | €33,344 | -€6,262 | -15.8% |
| Amounts payable | 17/49 | €68,135 | €64,804 | -€3,331 | -4.9% |
| Amounts payable within one year | 42/48 | €68,135 | €64,804 | -€3,331 | -4.9% |
| Financial debts | 43 | €3,000 | €3,000 | = | 0.0% |
| Credit institutions | 430/8 | €3,000 | €3,000 | = | 0.0% |
| Trade debts | 44 | €64,885 | €57,304 | -€7,582 | -11.7% |
| Suppliers | 440/4 | €64,885 | €57,304 | -€7,582 | -11.7% |
| Taxes, remuneration and social security | 45 | €250 | €4,500 | +€4,250 | +1,701% |
| Taxes | 450/3 | €250 | €4,500 | +€4,250 | +1,701% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,305 | €2,602 | -€703 | -21.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | -€0 | |
| Other operating charges | 640/8 | €1,216 | €1,225 | +€10 | +0.8% |
| Gross operating margin | 9900 | €7,956 | €12,711 | +€4,756 | +59.8% |
| Operating profit (loss) | 9901 | €3,435 | €8,884 | +€5,449 | +159% |
| Financial income | 75/76B | €5,469 | €4,838 | -€631 | -11.5% |
| Recurring financial income | 75 | €5,469 | €4,838 | -€631 | -11.5% |
| Financial charges | 65/66B | €2,978 | €1,998 | -€980 | -32.9% |
| Recurring financial charges | 65 | €2,978 | €1,998 | -€980 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €5,926 | €11,724 | +€5,798 | +97.9% |
| Income taxes | 67/77 | €997 | €2,986 | +€1,989 | +200% |
| Profit (loss) for the period | 9904 | €4,929 | €8,738 | +€3,809 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,929 | €8,738 | +€3,809 | +77.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.