SOKAY GESTION: what changed
SOKAY GESTION
Largest movements
- Tangible fixed assets -€15,937
down €15,937 (-61.4%), from €25,974 to €10,038
of which Furniture and vehicles: -€14,999
- Cash +€4,902
up €4,902 (+228%), from €2,152 to €7,054
mainly Investment in fixed assets (net) (+€10,841) and Tax, wage and social debts (+€8,278)
- Intangible fixed assets +€2,066
new in 2025: €2,066
- Receivables within one year +€1,617
up €1,617 (+6.8%), from €23,907 to €25,524
of which Trade receivables: +€3,125
- Deferred charges and accrued income -€724
down €724 (-40.1%), from €1,805 to €1,081
- Debts after one year -€8,603
no longer reported in 2025 (was €8,603)
- Tax, wage and social debts +€8,278
up €8,278 (+92.2%), from €8,980 to €17,258
of which Remuneration and social security: +€7,714
- Profit (loss) carried forward +€6,956
up €6,956 (+8.2%), from -€85,122 to -€78,166
- Current portion of long-term debt -€5,545
no longer reported in 2025 (was €5,545)
- Other debts -€4,636
down €4,636 (-5.3%), from €87,080 to €82,444
- Write-downs -€6,821
down €6,821 (-89.8%), from €7,596 to €775
- Gross operating margin +€5,640
up €5,640 (+18.7%), from €30,144 to €35,784
- Staff costs +€4,802
up €4,802 (+36.2%), from €13,284 to €18,086
- Depreciation -€4,414
down €4,414 (-59.3%), from €7,443 to €3,029
- Other operating charges -€2,168
down €2,168 (-37.6%), from €5,772 to €3,604
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,718 | €46,643 | -€8,075 | -14.8% |
| Fixed assets | 21/28 | €26,854 | €12,984 | -€13,871 | -51.7% |
| Intangible fixed assets | 21 | - | €2,066 | +€2,066 | |
| Tangible fixed assets | 22/27 | €25,974 | €10,038 | -€15,937 | -61.4% |
| Plant, machinery and equipment | 23 | €458 | €619 | +€161 | +35.1% |
| Furniture and vehicles | 24 | €18,100 | €3,101 | -€14,999 | -82.9% |
| Other tangible fixed assets | 26 | €7,417 | €6,318 | -€1,099 | -14.8% |
| Financial fixed assets | 28 | €880 | €880 | = | 0.0% |
| Current assets | 29/58 | €27,864 | €33,659 | +€5,795 | +20.8% |
| Amounts receivable within one year | 40/41 | €23,907 | €25,524 | +€1,617 | +6.8% |
| Trade receivables | 40 | €22,384 | €25,509 | +€3,125 | +14.0% |
| Other amounts receivable | 41 | €1,524 | €16 | -€1,508 | -99.0% |
| Cash at bank and in hand | 54/58 | €2,152 | €7,054 | +€4,902 | +228% |
| Deferred charges and accrued income | 490/1 | €1,805 | €1,081 | -€724 | -40.1% |
| Total equity and liabilities | 10/49 | €54,718 | €46,643 | -€8,075 | -14.8% |
| Equity | 10/15 | -€66,530 | -€59,574 | +€6,956 | +10.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,122 | -€78,166 | +€6,956 | +8.2% |
| Amounts payable | 17/49 | €121,248 | €106,218 | -€15,031 | -12.4% |
| Amounts payable after more than one year | 17 | €8,603 | - | -€8,603 | |
| Financial debts | 170/4 | €8,603 | - | -€8,603 | |
| Amounts payable within one year | 42/48 | €112,646 | €106,218 | -€6,428 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €5,545 | - | -€5,545 | |
| Financial debts | 43 | €1,167 | - | -€1,167 | |
| Credit institutions | 430/8 | €1,167 | - | -€1,167 | |
| Trade debts | 44 | €9,873 | €6,515 | -€3,358 | -34.0% |
| Suppliers | 440/4 | €9,873 | €6,515 | -€3,358 | -34.0% |
| Taxes, remuneration and social security | 45 | €8,980 | €17,258 | +€8,278 | +92.2% |
| Taxes | 450/3 | €2,780 | €3,344 | +€564 | +20.3% |
| Remuneration and social security | 454/9 | €6,201 | €13,914 | +€7,714 | +124% |
| Other amounts payable | 47/48 | €87,080 | €82,444 | -€4,636 | -5.3% |
| Remuneration, social security and pensions | 62 | €13,284 | €18,086 | +€4,802 | +36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,443 | €3,029 | -€4,414 | -59.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,596 | €775 | -€6,821 | -89.8% |
| Other operating charges | 640/8 | €5,772 | €3,604 | -€2,168 | -37.6% |
| Gross operating margin | 9900 | €30,144 | €35,784 | +€5,640 | +18.7% |
| Operating profit (loss) | 9901 | -€3,951 | €10,289 | +€14,240 | |
| Financial income | 75/76B | €66 | €157 | +€91 | +139% |
| Recurring financial income | 75 | €66 | €157 | +€91 | +139% |
| Financial charges | 65/66B | €2,812 | €3,400 | +€588 | +20.9% |
| Recurring financial charges | 65 | €2,812 | €3,400 | +€588 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,697 | €7,046 | +€13,744 | |
| Income taxes | 67/77 | €376 | €91 | -€286 | -75.9% |
| Profit (loss) for the period | 9904 | -€7,074 | €6,956 | +€14,029 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,074 | €6,956 | +€14,029 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.