SOCRATE: 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.
SOCRATE
Largest movements
- Cash +€3,064
up €3,064 (+17.3%), from €17,671 to €20,735
mainly Trade debts (+€6,315) and Net result for the year (+€4,109)
- Stocks and contracts -€1,191
down €1,191 (-2.1%), from €55,700 to €54,509
- Deferred charges and accrued income +€1,100
new in 2025: €1,100
- Tangible fixed assets +€893
up €893 (+104.2%), from €857 to €1,750
of which Furniture and vehicles: +€1,253
- Other debts -€7,337
down €7,337 (-22.5%), from €32,634 to €25,297
- Trade debts +€6,315
up €6,315 (+32.3%), from €19,546 to €25,862
- Profit (loss) carried forward +€4,109
up €4,109 (+31.9%), from -€12,871 to -€8,762
- Tax, wage and social debts +€962
up €962 (+62.2%), from €1,548 to €2,511
- Turnover +€33,736
up €33,736 (+60.8%), from €55,444 to €89,180
- Purchases and services +€31,586
up €31,586 (+60.3%), from €52,414 to €84,001
- Gross operating margin +€2,206
up €2,206 (+45.1%), from €4,892 to €7,098
- Taxes +€1,286
up €1,286 (+161.7%), from €795 to €2,081
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 | €74,257 | €78,306 | +€4,049 | +5.5% |
| Fixed assets | 21/28 | €886 | €1,779 | +€893 | +100.7% |
| Tangible fixed assets | 22/27 | €857 | €1,750 | +€893 | +104.2% |
| Plant, machinery and equipment | 23 | €857 | €497 | -€360 | -42.0% |
| Furniture and vehicles | 24 | - | €1,253 | +€1,253 | |
| Financial fixed assets | 28 | €29 | €29 | = | 0.0% |
| Current assets | 29/58 | €73,371 | €76,527 | +€3,156 | +4.3% |
| Stocks and contracts in progress | 3 | €55,700 | €54,509 | -€1,191 | -2.1% |
| Stocks | 30/36 | €55,700 | €54,509 | -€1,191 | -2.1% |
| Amounts receivable within one year | 40/41 | - | €184 | +€184 | |
| Trade receivables | 40 | - | €184 | +€184 | |
| Cash at bank and in hand | 54/58 | €17,671 | €20,735 | +€3,064 | +17.3% |
| Deferred charges and accrued income | 490/1 | - | €1,100 | +€1,100 | |
| Total equity and liabilities | 10/49 | €74,257 | €78,306 | +€4,049 | +5.5% |
| Equity | 10/15 | €20,529 | €24,638 | +€4,109 | +20.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €12,940 | €12,940 | = | 0.0% |
| Distributable reserves | 133 | €12,940 | €12,940 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,871 | -€8,762 | +€4,109 | +31.9% |
| Amounts payable | 17/49 | €53,728 | €53,669 | -€60 | -0.1% |
| Amounts payable within one year | 42/48 | €53,728 | €53,669 | -€60 | -0.1% |
| Trade debts | 44 | €19,546 | €25,862 | +€6,315 | +32.3% |
| Suppliers | 440/4 | €19,546 | €25,862 | +€6,315 | +32.3% |
| Taxes, remuneration and social security | 45 | €1,548 | €2,511 | +€962 | +62.2% |
| Taxes | 450/3 | €1,548 | €2,511 | +€962 | +62.2% |
| Other amounts payable | 47/48 | €32,634 | €25,297 | -€7,337 | -22.5% |
| Turnover | 70 | €55,444 | €89,180 | +€33,736 | +60.8% |
| Non-recurring operating income | 76A | - | €2 | +€2 | |
| Goods, raw materials, services and sundry goods | 60/61 | €52,414 | €84,001 | +€31,586 | +60.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | €493 | +€270 | +120.9% |
| Other operating charges | 640/8 | €213 | €340 | +€128 | +60.1% |
| Non-recurring operating charges | 66A | €2 | €1 | -€1 | -56.9% |
| Gross operating margin | 9900 | €4,892 | €7,098 | +€2,206 | +45.1% |
| Operating profit (loss) | 9901 | €4,454 | €6,264 | +€1,810 | +40.6% |
| Financial income | 75/76B | €3 | €4 | +€1 | +22.2% |
| Recurring financial income | 75 | €3 | €4 | +€1 | +22.2% |
| Financial charges | 65/66B | €119 | €78 | -€41 | -34.5% |
| Recurring financial charges | 65 | €119 | €78 | -€41 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €4,338 | €6,190 | +€1,851 | +42.7% |
| Income taxes | 67/77 | €795 | €2,081 | +€1,286 | +161.7% |
| Profit (loss) for the period | 9904 | €3,543 | €4,109 | +€565 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,543 | €4,109 | +€565 | +16.0% |
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 7 October 2026 via checked.be.