SOKA: 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.
SOKA
Largest movements
- Current investments -€200,000
down €200,000 (-25.0%), from €800,000 to €600,000
- Cash -€26,201
down €26,201 (-44.7%), from €58,676 to €32,474
mainly Contributions, distributions and other (-€553,238) and Tax, wage and social debts (-€68,734)
- Contributions -€366,929
down €366,929 (-81.6%), from €449,541 to €82,612
of which Capital: -€366,929
- Other debts +€348,931
up €348,931 (+208.9%), from €167,045 to €515,976
- Reserves -€136,687
down €136,687 (-51.0%), from €267,777 to €131,089
of which Distributable reserves: -€136,687
- Tax, wage and social debts -€68,734
down €68,734 (-94.8%), from €72,490 to €3,757
of which Taxes: -€69,788
- Staff costs -€8,822
down €8,822 (-37.9%), from €23,303 to €14,482
- Financial charges +€3,937
up €3,937 (+858.9%), from €458 to €4,395
- Financial income -€2,690
down €2,690 (-20.7%), from €12,996 to €10,306
- Gross operating margin +€2,647
up €2,647 (+2.7%), from €97,557 to €100,204
- Taxes +€1,452
up €1,452 (+6.1%), from €23,686 to €25,137
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 | €961,492 | €734,090 | -€227,402 | -23.7% |
| Fixed assets | 21/28 | €90,889 | €90,889 | +€0 | 0.0% |
| Tangible fixed assets | 22/27 | €90,889 | €90,889 | +€0 | 0.0% |
| Land and buildings | 22 | €90,889 | €90,889 | +€0 | 0.0% |
| Current assets | 29/58 | €870,603 | €643,201 | -€227,402 | -26.1% |
| Amounts receivable within one year | 40/41 | €10,660 | €10,012 | -€648 | -6.1% |
| Other amounts receivable | 41 | €10,660 | €10,012 | -€648 | -6.1% |
| Current investments | 50/53 | €800,000 | €600,000 | -€200,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €58,676 | €32,474 | -€26,201 | -44.7% |
| Deferred charges and accrued income | 490/1 | €1,267 | €715 | -€552 | -43.6% |
| Total equity and liabilities | 10/49 | €961,492 | €734,090 | -€227,402 | -23.7% |
| Equity | 10/15 | €717,318 | €213,702 | -€503,616 | -70.2% |
| Contributions | 10/11 | €449,541 | €82,612 | -€366,929 | -81.6% |
| Capital | 10 | €448,958 | €82,029 | -€366,929 | -81.7% |
| Issued capital | 100 | €448,958 | €82,029 | -€366,929 | -81.7% |
| Outside capital | 11 | €584 | €584 | = | 0.0% |
| Share premium | 1100/10 | €584 | €584 | = | 0.0% |
| Reserves | 13 | €267,777 | €131,089 | -€136,687 | -51.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €39,521 | €39,521 | = | 0.0% |
| Distributable reserves | 133 | €222,006 | €85,318 | -€136,687 | -61.6% |
| Amounts payable | 17/49 | €244,174 | €520,388 | +€276,215 | +113.1% |
| Amounts payable within one year | 42/48 | €244,174 | €520,388 | +€276,215 | +113.1% |
| Trade debts | 44 | €4,638 | €655 | -€3,983 | -85.9% |
| Suppliers | 440/4 | €4,638 | €655 | -€3,983 | -85.9% |
| Taxes, remuneration and social security | 45 | €72,490 | €3,757 | -€68,734 | -94.8% |
| Taxes | 450/3 | €71,870 | €2,082 | -€69,788 | -97.1% |
| Remuneration and social security | 454/9 | €620 | €1,674 | +€1,054 | +170.0% |
| Other amounts payable | 47/48 | €167,045 | €515,976 | +€348,931 | +208.9% |
| Remuneration, social security and pensions | 62 | €23,303 | €14,482 | -€8,822 | -37.9% |
| Other operating charges | 640/8 | €16,361 | €16,874 | +€513 | +3.1% |
| Gross operating margin | 9900 | €97,557 | €100,204 | +€2,647 | +2.7% |
| Operating profit (loss) | 9901 | €57,892 | €68,848 | +€10,956 | +18.9% |
| Financial income | 75/76B | €12,996 | €10,306 | -€2,690 | -20.7% |
| Recurring financial income | 75 | €12,996 | €10,306 | -€2,690 | -20.7% |
| Financial charges | 65/66B | €458 | €4,395 | +€3,937 | +858.9% |
| Recurring financial charges | 65 | €458 | €4,395 | +€3,937 | +858.9% |
| Profit (loss) for the period before taxes | 9903 | €70,430 | €74,759 | +€4,329 | +6.1% |
| Income taxes | 67/77 | €23,686 | €25,137 | +€1,452 | +6.1% |
| Profit (loss) for the period | 9904 | €46,744 | €49,622 | +€2,877 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,744 | €49,622 | +€2,877 | +6.2% |
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.