SOCS: 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.
SOCS
Largest movements
- Receivables within one year +€34,777
up €34,777 (+20.3%), from €171,269 to €206,046
- Cash -€6,260
down €6,260 (-98.1%), from €6,380 to €120
mainly Receivables within one year (-€34,777) and Current portion of long-term debt (-€567)
- Tangible fixed assets -€4,981
down €4,981 (-47.6%), from €10,464 to €5,483
- Profit (loss) carried forward +€22,635
up €22,635 (+16.7%), from €135,311 to €157,946
- Gross operating margin +€34,588
up €34,588, from -€6,827 to €27,761
- Financial charges -€14,713
down €14,713 (-99.2%), from €14,825 to €112
of which Non-recurring financial charges: -€14,168
- Financial income -€6,827
no longer reported in 2025 (was €6,827)
of which Non-recurring financial income: -€6,735
- Depreciation -€2,913
down €2,913 (-36.9%), from €7,894 to €4,981
- Other operating charges -€1,266
down €1,266 (-66.1%), from €1,915 to €649
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 | €188,113 | €211,649 | +€23,536 | +12.5% |
| Fixed assets | 21/28 | €10,464 | €5,483 | -€4,981 | -47.6% |
| Tangible fixed assets | 22/27 | €10,464 | €5,483 | -€4,981 | -47.6% |
| Furniture and vehicles | 24 | €10,464 | €5,483 | -€4,981 | -47.6% |
| Current assets | 29/58 | €177,649 | €206,166 | +€28,517 | +16.1% |
| Amounts receivable within one year | 40/41 | €171,269 | €206,046 | +€34,777 | +20.3% |
| Other amounts receivable | 41 | €171,269 | €206,046 | +€34,777 | +20.3% |
| Cash at bank and in hand | 54/58 | €6,380 | €120 | -€6,260 | -98.1% |
| Total equity and liabilities | 10/49 | €188,113 | €211,649 | +€23,536 | +12.5% |
| Equity | 10/15 | €183,066 | €205,701 | +€22,635 | +12.4% |
| Contributions | 10/11 | €33,200 | €33,200 | = | 0.0% |
| Reserves | 13 | €14,555 | €14,555 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,560 | €4,560 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,560 | €4,560 | = | 0.0% |
| Distributable reserves | 133 | €9,995 | €9,995 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,311 | €157,946 | +€22,635 | +16.7% |
| Amounts payable | 17/49 | €5,047 | €5,948 | +€901 | +17.9% |
| Amounts payable within one year | 42/48 | €5,047 | €5,948 | +€901 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €567 | - | -€567 | |
| Trade debts | 44 | €1,148 | €1,773 | +€625 | +54.4% |
| Suppliers | 440/4 | €1,148 | €1,773 | +€625 | +54.4% |
| Taxes, remuneration and social security | 45 | €1,332 | €2,175 | +€843 | +63.3% |
| Taxes | 450/3 | €1,332 | €2,175 | +€843 | +63.3% |
| Other amounts payable | 47/48 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,894 | €4,981 | -€2,913 | -36.9% |
| Other operating charges | 640/8 | €1,915 | €649 | -€1,266 | -66.1% |
| Gross operating margin | 9900 | -€6,827 | €27,761 | +€34,588 | |
| Operating profit (loss) | 9901 | -€16,636 | €22,131 | +€38,767 | |
| Financial income | 75/76B | €6,827 | - | -€6,827 | |
| Recurring financial income | 75 | €92 | - | -€92 | |
| Non-recurring financial income | 76B | €6,735 | - | -€6,735 | |
| Financial charges | 65/66B | €14,825 | €112 | -€14,713 | -99.2% |
| Recurring financial charges | 65 | €657 | €112 | -€545 | -83.0% |
| Non-recurring financial charges | 66B | €14,168 | - | -€14,168 | |
| Profit (loss) for the period before taxes | 9903 | -€24,634 | €22,019 | +€46,653 | |
| Income taxes | 67/77 | - | -€616 | -€616 | |
| Profit (loss) for the period | 9904 | -€24,634 | €22,635 | +€47,269 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,634 | €22,635 | +€47,269 |
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 6 October 2026 via checked.be.