SOCRATIS: 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.
SOCRATIS
Largest movements
- Tangible fixed assets +€436,777
up €436,777 (+62.0%), from €704,516 to €1.1m
- Receivables within one year +€87,912
up €87,912 (+54.8%), from €160,445 to €248,357
of which Trade receivables: +€100,173
- Debts after one year +€500,000
up €500,000 (+429%), from €116,500 to €616,500
- Other debts +€30,875
new in 2025: €30,875
- Purchases and services -€204,834
no longer reported in 2025 (was €204,834)
- Depreciation +€78,627
up €78,627 (+313%), from €25,127 to €103,754
- Gross operating margin +€77,071
up €77,071 (+73.1%), from €105,412 to €182,483
- Turnover -€29,058
no longer reported in 2025 (was €29,058)
- Other operating charges +€8,054
up €8,054 (+5,405%), from €149 to €8,203
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 | €881,257 | €1,415,000 | +€533,743 | +60.6% |
| Formation expenses | 20 | €3,594 | - | -€3,594 | |
| Fixed assets | 21/28 | €704,676 | €1,141,453 | +€436,777 | +62.0% |
| Tangible fixed assets | 22/27 | €704,516 | €1,141,293 | +€436,777 | +62.0% |
| Land and buildings | 22 | €704,516 | €1,141,293 | +€436,777 | +62.0% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €172,987 | €273,547 | +€100,560 | +58.1% |
| Amounts receivable within one year | 40/41 | €160,445 | €248,357 | +€87,912 | +54.8% |
| Trade receivables | 40 | €109,119 | €209,292 | +€100,173 | +91.8% |
| Other amounts receivable | 41 | €51,326 | €39,065 | -€12,261 | -23.9% |
| Cash at bank and in hand | 54/58 | €12,542 | €25,190 | +€12,648 | +101% |
| Total equity and liabilities | 10/49 | €881,257 | €1,415,000 | +€533,743 | +60.6% |
| Equity | 10/15 | €712,056 | €723,621 | +€11,565 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €488,250 | €488,250 | = | 0.0% |
| Reserves | 13 | €164,610 | €164,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €162,750 | €162,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,596 | €52,161 | +€11,565 | +28.5% |
| Amounts payable | 17/49 | €169,201 | €691,379 | +€522,178 | +309% |
| Amounts payable after more than one year | 17 | €116,500 | €616,500 | +€500,000 | +429% |
| Other amounts payable | 178/9 | €116,500 | €616,500 | +€500,000 | +429% |
| Amounts payable within one year | 42/48 | €52,701 | €74,879 | +€22,178 | +42.1% |
| Trade debts | 44 | €34,654 | €29,579 | -€5,075 | -14.6% |
| Suppliers | 440/4 | €34,654 | €29,579 | -€5,075 | -14.6% |
| Taxes, remuneration and social security | 45 | €18,047 | €14,425 | -€3,622 | -20.1% |
| Taxes | 450/3 | €5,592 | €2,833 | -€2,759 | -49.3% |
| Remuneration and social security | 454/9 | €12,455 | €11,592 | -€863 | -6.9% |
| Other amounts payable | 47/48 | - | €30,875 | +€30,875 | |
| Turnover | 70 | €29,058 | - | -€29,058 | |
| Goods, raw materials, services and sundry goods | 60/61 | €204,834 | - | -€204,834 | |
| Remuneration, social security and pensions | 62 | €56,569 | €56,910 | +€341 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,127 | €103,754 | +€78,627 | +313% |
| Other operating charges | 640/8 | €149 | €8,203 | +€8,054 | +5,405% |
| Gross operating margin | 9900 | €105,412 | €182,483 | +€77,071 | +73.1% |
| Operating profit (loss) | 9901 | €23,567 | €13,616 | -€9,951 | -42.2% |
| Financial income | 75/76B | €105 | - | -€105 | |
| Recurring financial income | 75 | €105 | - | -€105 | |
| Financial charges | 65/66B | €243 | €148 | -€95 | -39.1% |
| Recurring financial charges | 65 | €243 | €148 | -€95 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €23,429 | €13,468 | -€9,961 | -42.5% |
| Income taxes | 67/77 | €4,780 | €1,903 | -€2,877 | -60.2% |
| Profit (loss) for the period | 9904 | €18,649 | €11,565 | -€7,084 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,649 | €11,565 | -€7,084 | -38.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.