SOCOSAPAR: 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.
SOCOSAPAR
Largest movements
- Cash +€347,930
up €347,930 (+107%), from €324,951 to €672,881
mainly Net result for the year (+€439,293) and Current investments (+€196,108)
- Current investments -€196,108
down €196,108 (-100%), from €196,108 to €0
- Tangible fixed assets +€161,929
up €161,929 (+9.0%), from €1.8m to €2.0m
of which Land and buildings: +€245,208
- Reserves +€339,293
up €339,293 (+16.0%), from €2.1m to €2.5m
of which Distributable reserves: +€427,712
- Tax, wage and social debts +€89,868
up €89,868 (+269%), from €33,360 to €123,228
of which Taxes: +€84,297
- Debts after one year -€49,740
down €49,740 (-91.9%), from €54,153 to €4,413
- Trade debts -€47,019
down €47,019 (-61.6%), from €76,346 to €29,327
- Gross operating margin +€329,506
up €329,506 (+48.9%), from €673,150 to €1.0m
- Taxes +€106,670
up €106,670 (+122%), from €87,370 to €194,039
- Other operating charges +€34,571
up €34,571 (+601%), from €5,752 to €40,324
- Staff costs +€19,174
up €19,174 (+9.9%), from €192,866 to €212,040
- Financial income +€14,601
up €14,601 (+388%), from €3,766 to €18,368
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 | €2,487,178 | €2,796,923 | +€309,745 | +12.5% |
| Fixed assets | 21/28 | €1,792,422 | €1,954,351 | +€161,929 | +9.0% |
| Tangible fixed assets | 22/27 | €1,792,422 | €1,954,351 | +€161,929 | +9.0% |
| Land and buildings | 22 | €1,258,691 | €1,503,899 | +€245,208 | +19.5% |
| Plant, machinery and equipment | 23 | €113,849 | €72,685 | -€41,164 | -36.2% |
| Furniture and vehicles | 24 | €251,036 | €209,686 | -€41,350 | -16.5% |
| Other tangible fixed assets | 26 | €168,846 | €168,081 | -€764 | -0.5% |
| Current assets | 29/58 | €694,756 | €842,572 | +€147,816 | +21.3% |
| Stocks and contracts in progress | 3 | €146,740 | €142,456 | -€4,284 | -2.9% |
| Stocks | 30/36 | €146,740 | €142,456 | -€4,284 | -2.9% |
| Amounts receivable within one year | 40/41 | €17,395 | €17,782 | +€387 | +2.2% |
| Trade receivables | 40 | €12,256 | €11,643 | -€613 | -5.0% |
| Other amounts receivable | 41 | €5,139 | €6,139 | +€1,000 | +19.5% |
| Current investments | 50/53 | €196,108 | €0 | -€196,108 | -100% |
| Cash at bank and in hand | 54/58 | €324,951 | €672,881 | +€347,930 | +107% |
| Deferred charges and accrued income | 490/1 | €9,562 | €9,454 | -€109 | -1.1% |
| Total equity and liabilities | 10/49 | €2,487,178 | €2,796,923 | +€309,745 | +12.5% |
| Equity | 10/15 | €2,132,724 | €2,472,017 | +€339,293 | +15.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,114,132 | €2,453,425 | +€339,293 | +16.0% |
| Tax-exempt reserves | 132 | €238,296 | €149,877 | -€88,419 | -37.1% |
| Distributable reserves | 133 | €1,875,836 | €2,303,548 | +€427,712 | +22.8% |
| Provisions and deferred taxes | 16 | €10,344 | €8,938 | -€1,406 | -13.6% |
| Deferred taxes | 168 | €10,344 | €8,938 | -€1,406 | -13.6% |
| Amounts payable | 17/49 | €344,111 | €315,969 | -€28,142 | -8.2% |
| Amounts payable after more than one year | 17 | €54,153 | €4,413 | -€49,740 | -91.9% |
| Financial debts | 170/4 | €54,153 | €4,413 | -€49,740 | -91.9% |
| Amounts payable within one year | 42/48 | €289,958 | €311,556 | +€21,599 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €49,366 | €49,740 | +€374 | +0.8% |
| Trade debts | 44 | €76,346 | €29,327 | -€47,019 | -61.6% |
| Suppliers | 440/4 | €76,346 | €29,327 | -€47,019 | -61.6% |
| Taxes, remuneration and social security | 45 | €33,360 | €123,228 | +€89,868 | +269% |
| Taxes | 450/3 | €28,504 | €112,800 | +€84,297 | +296% |
| Remuneration and social security | 454/9 | €4,856 | €10,427 | +€5,571 | +115% |
| Other amounts payable | 47/48 | €130,886 | €109,262 | -€21,624 | -16.5% |
| Non-recurring operating income | 76A | €45,700 | - | -€45,700 | |
| Remuneration, social security and pensions | 62 | €192,866 | €212,040 | +€19,174 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,776 | €134,961 | +€9,185 | +7.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,500 | - | +€1,500 | |
| Other operating charges | 640/8 | €5,752 | €40,324 | +€34,571 | +601% |
| Gross operating margin | 9900 | €673,150 | €1,002,656 | +€329,506 | +48.9% |
| Operating profit (loss) | 9901 | €350,256 | €615,332 | +€265,076 | +75.7% |
| Financial income | 75/76B | €3,766 | €18,368 | +€14,601 | +388% |
| Recurring financial income | 75 | €3,766 | €18,368 | +€14,601 | +388% |
| Financial charges | 65/66B | €2,400 | €1,773 | -€627 | -26.1% |
| Recurring financial charges | 65 | €2,400 | €1,773 | -€627 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €351,622 | €631,926 | +€280,304 | +79.7% |
| Transfer from deferred taxes | 780 | €1,406 | €1,406 | = | 0.0% |
| Transfer to deferred taxes | 680 | €11,750 | - | -€11,750 | |
| Income taxes | 67/77 | €87,370 | €194,039 | +€106,670 | +122% |
| Profit (loss) for the period | 9904 | €253,908 | €439,293 | +€185,385 | +73.0% |
| Transfer from tax-exempt reserves | 789 | €4,219 | €88,419 | +€84,200 | +1,996% |
| Transfer to tax-exempt reserves | 689 | €33,750 | - | -€33,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €224,377 | €527,712 | +€303,335 | +135% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.