SOKAN: 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.
SOKAN
Largest movements
- Receivables within one year -€6,085
down €6,085 (-29.5%), from €20,659 to €14,573
of which Trade receivables: -€6,574
- Tangible fixed assets +€2,883
up €2,883 (+221%), from €1,303 to €4,186
- Deferred charges and accrued income +€679
up €679 (+74.6%), from €911 to €1,590
- Other debts -€7,206
no longer reported in 2025 (was €7,206)
- Current portion of long-term debt +€1,518
new in 2025: €1,518
- Short-term financial debts +€1,247
up €1,247 (+945%), from €132 to €1,379
- Profit (loss) carried forward +€985
up €985, from -€652 to €333
- Trade debts +€486
up €486 (+18.8%), from €2,581 to €3,067
- Depreciation -€860
down €860 (-36.5%), from €2,359 to €1,499
- Taxes -€531
down €531 (-24.5%), from €2,165 to €1,634
- Other operating charges +€447
up €447 (+62.8%), from €712 to €1,159
- Gross operating margin -€401
down €401 (-6.4%), from €6,254 to €5,853
- Financial charges +€130
up €130 (+28.7%), from €453 to €583
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,873 | €20,350 | -€2,523 | -11.0% |
| Fixed assets | 21/28 | €1,303 | €4,186 | +€2,883 | +221% |
| Tangible fixed assets | 22/27 | €1,303 | €4,186 | +€2,883 | +221% |
| Furniture and vehicles | 24 | €1,303 | €4,186 | +€2,883 | +221% |
| Current assets | 29/58 | €21,570 | €16,164 | -€5,406 | -25.1% |
| Amounts receivable within one year | 40/41 | €20,659 | €14,573 | -€6,085 | -29.5% |
| Trade receivables | 40 | €19,782 | €13,208 | -€6,574 | -33.2% |
| Other amounts receivable | 41 | €877 | €1,366 | +€489 | +55.8% |
| Deferred charges and accrued income | 490/1 | €911 | €1,590 | +€679 | +74.6% |
| Total equity and liabilities | 10/49 | €22,873 | €20,350 | -€2,523 | -11.0% |
| Equity | 10/15 | €7,405 | €8,389 | +€985 | +13.3% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€652 | €333 | +€985 | |
| Amounts payable | 17/49 | €15,468 | €11,960 | -€3,508 | -22.7% |
| Amounts payable after more than one year | 17 | - | €258 | +€258 | |
| Financial debts | 170/4 | - | €258 | +€258 | |
| Amounts payable within one year | 42/48 | €15,468 | €11,702 | -€3,766 | -24.3% |
| Current portion of amounts payable after more than one year | 42 | - | €1,518 | +€1,518 | |
| Financial debts | 43 | €132 | €1,379 | +€1,247 | +945% |
| Credit institutions | 430/8 | €132 | €1,379 | +€1,247 | +945% |
| Trade debts | 44 | €2,581 | €3,067 | +€486 | +18.8% |
| Suppliers | 440/4 | €2,581 | €3,067 | +€486 | +18.8% |
| Taxes, remuneration and social security | 45 | €5,549 | €5,739 | +€190 | +3.4% |
| Taxes | 450/3 | €5,549 | €4,457 | -€1,091 | -19.7% |
| Remuneration and social security | 454/9 | - | €1,281 | +€1,281 | |
| Other amounts payable | 47/48 | €7,206 | - | -€7,206 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,359 | €1,499 | -€860 | -36.5% |
| Other operating charges | 640/8 | €712 | €1,159 | +€447 | +62.8% |
| Gross operating margin | 9900 | €6,254 | €5,853 | -€401 | -6.4% |
| Operating profit (loss) | 9901 | €3,184 | €3,196 | +€12 | +0.4% |
| Financial income | 75/76B | €2 | €7 | +€5 | +286% |
| Recurring financial income | 75 | €2 | €7 | +€5 | +286% |
| Financial charges | 65/66B | €453 | €583 | +€130 | +28.7% |
| Recurring financial charges | 65 | €453 | €583 | +€130 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €2,732 | €2,619 | -€113 | -4.1% |
| Income taxes | 67/77 | €2,165 | €1,634 | -€531 | -24.5% |
| Profit (loss) for the period | 9904 | €567 | €985 | +€417 | +73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €567 | €985 | +€417 | +73.6% |
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 19 October 2026 via checked.be.