SOCRAI: 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.
SOCRAI
Largest movements
- Cash +€36,590
up €36,590 (+732.2%), from €4,997 to €41,588
mainly Net result for the year (+€58,496) and Current portion of long-term debt (+€23,415)
- Receivables within one year +€25,170
up €25,170 (+211.6%), from €11,895 to €37,065
of which Trade receivables: +€19,352
- Intangible fixed assets -€19,545
down €19,545 (-49.9%), from €39,198 to €19,652
- Profit (loss) carried forward +€56,245
no longer reported in 2025 (was -€56,245)
- Other debts -€54,476
down €54,476 (-68.1%), from €79,992 to €25,516
- Current portion of long-term debt +€23,415
new in 2025: €23,415
- Trade debts +€14,780
up €14,780 (+116.6%), from €12,672 to €27,452
- Reserves +€2,251
new in 2025: €2,251
- Gross operating margin +€54,576
up €54,576 (+217.6%), from €25,084 to €79,660
- Taxes +€1,564
new in 2025: €1,564
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.
Cash bridge derived
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 | €56,420 | €98,635 | +€42,215 | +74.8% |
| Fixed assets | 21/28 | €39,522 | €19,977 | -€19,545 | -49.5% |
| Intangible fixed assets | 21 | €39,198 | €19,652 | -€19,545 | -49.9% |
| Financial fixed assets | 28 | €324 | €324 | = | 0.0% |
| Current assets | 29/58 | €16,898 | €78,658 | +€61,761 | +365.5% |
| Amounts receivable within one year | 40/41 | €11,895 | €37,065 | +€25,170 | +211.6% |
| Trade receivables | 40 | - | €19,352 | +€19,352 | |
| Other amounts receivable | 41 | €11,895 | €17,714 | +€5,819 | +48.9% |
| Cash at bank and in hand | 54/58 | €4,997 | €41,588 | +€36,590 | +732.2% |
| Deferred charges and accrued income | 490/1 | €6 | €6 | = | 0.0% |
| Total equity and liabilities | 10/49 | €56,420 | €98,635 | +€42,215 | +74.8% |
| Equity | 10/15 | -€36,245 | €22,251 | +€58,496 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €2,251 | +€2,251 | |
| Distributable reserves | 133 | - | €2,251 | +€2,251 | |
| Profit (loss) carried forward | 14 | -€56,245 | - | +€56,245 | |
| Amounts payable | 17/49 | €92,664 | €76,384 | -€16,280 | -17.6% |
| Amounts payable within one year | 42/48 | €92,664 | €76,384 | -€16,280 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | - | €23,415 | +€23,415 | |
| Trade debts | 44 | €12,672 | €27,452 | +€14,780 | +116.6% |
| Suppliers | 440/4 | €12,672 | €27,452 | +€14,780 | +116.6% |
| Other amounts payable | 47/48 | €79,992 | €25,516 | -€54,476 | -68.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,674 | €19,545 | -€129 | -0.7% |
| Gross operating margin | 9900 | €25,084 | €79,660 | +€54,576 | +217.6% |
| Operating profit (loss) | 9901 | €5,410 | €60,115 | +€54,705 | +1011.2% |
| Financial charges | 65/66B | €59 | €55 | -€3 | -5.3% |
| Recurring financial charges | 65 | €59 | €55 | -€3 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €5,351 | €60,059 | +€54,708 | +1022.3% |
| Income taxes | 67/77 | - | €1,564 | +€1,564 | |
| Profit (loss) for the period | 9904 | €5,351 | €58,496 | +€53,144 | +993.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,351 | €58,496 | +€53,144 | +993.1% |
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 11 October 2026 via checked.be.