SOKA: 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.
What changed
SOKA
NACE 68.310, Real estate agency activities
financial year 31-12-2024 against 31-12-2025filed annual accounts (NBB)
Net result for the year
€219,848
31-12-2024 · €304,382-€84,533
Equity
€8.7m
31-12-2024 · €8.5m+€219,848
Cash
€45,142
31-12-2024 · €13,811+€31,331
Balance sheet total
€11.5m
31-12-2024 · €11.4m+€117,946
Largest movements
Assets
- Current investments +€792,772
up €792,772 (+11.0%), from €7.2m to €8.0m
- Receivables within one year -€601,980
down €601,980 (-82.5%), from €729,733 to €127,754
Equity and liabilities
- Profit (loss) carried forward +€247,477
up €247,477 (+406.7%), from €60,846 to €308,323
Income statement
- Financial income -€198,232
down €198,232 (-58.9%), from €336,610 to €138,378
- Gross operating margin +€57,742
up €57,742 (+16.9%), from €342,551 to €400,292
- Taxes -€42,499
down €42,499 (-32.3%), from €131,715 to €89,216
- Financial charges -€14,086
down €14,086 (-13.4%), from €105,014 to €90,928
- Depreciation +€7,757
up €7,757 (+7.2%), from €107,245 to €115,002
From the 31-12-2024 result to the 31-12-2025 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.
Result 31-12-2024
€304,382
Gross operating margin
+€57,742
Depreciation
-€7,757
Other operating charges
+€7,129
Financial income
-€198,232
Financial charges
+€14,086
Taxes
+€42,499
Result 31-12-2025
€219,848
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€934,927
Investment
-€803,596
Financing
-€100,000
Cash 31-12-2024
€13,811
From operations (derived)
+€934,927
Net result for the year
+€219,848
Depreciation
+€115,002
Receivables within one year
+€601,980
Provisions
-€14,227
Trade debts
-€18,061
Tax, wage and social debts
+€32,458
Other debts
-€1,986
Accrued charges and deferred income
-€88
Investment (derived)
-€803,596
Investment in fixed assets (net)
-€10,824
Current investments
-€792,772
Financing
-€100,000
Debts after one year
-€100,000
Cash 31-12-2025
€45,142
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,426,245 | €11,544,191 | +€117,946 | +1.0% |
| Fixed assets | 21/28 | €3,464,537 | €3,360,359 | -€104,178 | -3.0% |
| Tangible fixed assets | 22/27 | €3,464,537 | €3,360,359 | -€104,178 | -3.0% |
| Land and buildings | 22 | €405,000 | €503,640 | +€98,640 | +24.4% |
| Plant, machinery and equipment | 23 | - | €5,889 | +€5,889 | |
| Other tangible fixed assets | 26 | €1,640,132 | €2,850,830 | +€1.2m | +73.8% |
| Assets under construction and advance payments | 27 | €1,419,405 | - | -€1.4m | |
| Current assets | 29/58 | €7,961,708 | €8,183,832 | +€222,123 | +2.8% |
| Amounts receivable within one year | 40/41 | €729,733 | €127,754 | -€601,980 | -82.5% |
| Other amounts receivable | 41 | €729,733 | €127,754 | -€601,980 | -82.5% |
| Current investments | 50/53 | €7,218,165 | €8,010,936 | +€792,772 | +11.0% |
| Cash at bank and in hand | 54/58 | €13,811 | €45,142 | +€31,331 | +226.9% |
| Total equity and liabilities | 10/49 | €11,426,245 | €11,544,191 | +€117,946 | +1.0% |
| Equity | 10/15 | €8,482,865 | €8,702,713 | +€219,848 | +2.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €8,360,018 | €8,332,390 | -€27,629 | -0.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €64,018 | €36,390 | -€27,629 | -43.2% |
| Distributable reserves | 133 | €8,289,800 | €8,289,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,846 | €308,323 | +€247,477 | +406.7% |
| Provisions and deferred taxes | 16 | €28,453 | €14,227 | -€14,227 | -50.0% |
| Deferred taxes | 168 | €28,453 | €14,227 | -€14,227 | -50.0% |
| Amounts payable | 17/49 | €2,914,927 | €2,827,251 | -€87,676 | -3.0% |
| Amounts payable after more than one year | 17 | €2,358,839 | €2,258,839 | -€100,000 | -4.2% |
| Financial debts | 170/4 | €400,000 | €400,000 | = | 0.0% |
| Other amounts payable | 178/9 | €1,958,839 | €1,858,839 | -€100,000 | -5.1% |
| Amounts payable within one year | 42/48 | €463,254 | €475,666 | +€12,412 | +2.7% |
| Trade debts | 44 | €84,568 | €66,507 | -€18,061 | -21.4% |
| Suppliers | 440/4 | €84,568 | €66,507 | -€18,061 | -21.4% |
| Taxes, remuneration and social security | 45 | €142,910 | €175,368 | +€32,458 | +22.7% |
| Taxes | 450/3 | €142,910 | €175,368 | +€32,458 | +22.7% |
| Other amounts payable | 47/48 | €235,777 | €233,791 | -€1,986 | -0.8% |
| Accrued charges and deferred income | 492/3 | €92,833 | €92,745 | -€88 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,245 | €115,002 | +€7,757 | +7.2% |
| Other operating charges | 640/8 | €45,032 | €37,903 | -€7,129 | -15.8% |
| Gross operating margin | 9900 | €342,551 | €400,292 | +€57,742 | +16.9% |
| Operating profit (loss) | 9901 | €190,274 | €247,387 | +€57,114 | +30.0% |
| Financial income | 75/76B | €336,610 | €138,378 | -€198,232 | -58.9% |
| Recurring financial income | 75 | €336,610 | €138,378 | -€198,232 | -58.9% |
| Financial charges | 65/66B | €105,014 | €90,928 | -€14,086 | -13.4% |
| Recurring financial charges | 65 | €105,014 | €90,928 | -€14,086 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €421,870 | €294,837 | -€127,033 | -30.1% |
| Transfer from deferred taxes | 780 | €14,227 | €14,227 | = | 0.0% |
| Income taxes | 67/77 | €131,715 | €89,216 | -€42,499 | -32.3% |
| Profit (loss) for the period | 9904 | €304,382 | €219,848 | -€84,533 | -27.8% |
| Transfer from tax-exempt reserves | 789 | €27,629 | €27,629 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €332,010 | €247,477 | -€84,533 | -25.5% |
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 10 October 2026 via checked.be.