SOCRATE CONSULTING: 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.
SOCRATE CONSULTING
Largest movements
- Receivables within one year +€5,746
up €5,746 (+1,515%), from €379 to €6,125
of which Trade receivables: +€4,801
- Tangible fixed assets +€909
up €909, from €0 to €909
- Cash +€349
new in 2025: €349
mainly Other debts (+€23,595) and Depreciation (+€289)
- Deferred charges and accrued income +€222
up €222 (+21.5%), from €1,030 to €1,252
- Other debts +€23,595
up €23,595 (+133%), from €17,695 to €41,289
- Profit (loss) carried forward -€15,146
down €15,146 (-34.4%), from -€44,013 to -€59,159
- Trade debts -€589
down €589 (-39.9%), from €1,479 to €889
- Short-term financial debts -€422
down €422 (-81.4%), from €519 to €96
- Tax, wage and social debts -€211
down €211 (-77.9%), from €271 to €60
- Gross operating margin -€9,153
down €9,153 (-192%), from -€4,766 to -€13,919
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 | €1,409 | €8,635 | +€7,226 | +513% |
| Fixed assets | 21/28 | €0 | €909 | +€909 | |
| Tangible fixed assets | 22/27 | €0 | €909 | +€909 | |
| Furniture and vehicles | 24 | €0 | €909 | +€909 | |
| Current assets | 29/58 | €1,409 | €7,727 | +€6,317 | +448% |
| Amounts receivable within one year | 40/41 | €379 | €6,125 | +€5,746 | +1,515% |
| Trade receivables | 40 | - | €4,801 | +€4,801 | |
| Other amounts receivable | 41 | €379 | €1,325 | +€945 | +249% |
| Cash at bank and in hand | 54/58 | - | €349 | +€349 | |
| Deferred charges and accrued income | 490/1 | €1,030 | €1,252 | +€222 | +21.5% |
| Total equity and liabilities | 10/49 | €1,409 | €8,635 | +€7,226 | +513% |
| Equity | 10/15 | -€18,554 | -€33,700 | -€15,146 | -81.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,859 | €6,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €6,859 | €6,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,013 | -€59,159 | -€15,146 | -34.4% |
| Amounts payable | 17/49 | €19,963 | €42,335 | +€22,372 | +112% |
| Amounts payable within one year | 42/48 | €19,963 | €42,335 | +€22,372 | +112% |
| Financial debts | 43 | €519 | €96 | -€422 | -81.4% |
| Credit institutions | 430/8 | €519 | €96 | -€422 | -81.4% |
| Trade debts | 44 | €1,479 | €889 | -€589 | -39.9% |
| Suppliers | 440/4 | €1,479 | €889 | -€589 | -39.9% |
| Taxes, remuneration and social security | 45 | €271 | €60 | -€211 | -77.9% |
| Taxes | 450/3 | €271 | €60 | -€211 | -77.9% |
| Other amounts payable | 47/48 | €17,695 | €41,289 | +€23,595 | +133% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372 | €289 | -€83 | -22.4% |
| Other operating charges | 640/8 | €794 | €753 | -€41 | -5.2% |
| Gross operating margin | 9900 | -€4,766 | -€13,919 | -€9,153 | -192% |
| Operating profit (loss) | 9901 | -€5,933 | -€14,961 | -€9,029 | -152% |
| Financial income | 75/76B | €1 | €4 | +€4 | +577% |
| Recurring financial income | 75 | €1 | €4 | +€4 | +577% |
| Financial charges | 65/66B | €219 | €129 | -€90 | -41.0% |
| Recurring financial charges | 65 | €219 | €129 | -€90 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,151 | -€15,086 | -€8,935 | -145% |
| Income taxes | 67/77 | €140 | €60 | -€80 | -57.1% |
| Profit (loss) for the period | 9904 | -€6,291 | -€15,146 | -€8,855 | -141% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,291 | -€15,146 | -€8,855 | -141% |
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 15 October 2026 via checked.be.