SOKO: 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.
SOKO
Largest movements
- Current investments +€600,000
new in 2025: €600,000
- Receivables within one year -€463,774
down €463,774 (-71.5%), from €648,795 to €185,021
of which Other amounts receivable: -€480,990
- Cash -€288,941
down €288,941 (-66.5%), from €434,477 to €145,536
mainly Current investments (-€600,000) and Investment in fixed assets (net) (-€161,584)
- Tangible fixed assets +€146,348
up €146,348 (+3959.6%), from €3,696 to €150,044
of which Furniture and vehicles: +€81,778
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€1.2m
down €1.2m (-98.7%), from €1.2m to €16,186
of which Non-recurring financial income: -€1.2m
- Taxes -€222,652
no longer reported in 2025 (was €222,652)
- Depreciation +€14,699
up €14,699 (+2734.2%), from €538 to €15,237
- Gross operating margin +€9,752
up €9,752 (+62.5%), from -€15,607 to -€5,855
- Other operating charges +€318
up €318 (+49.9%), from €638 to €956
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 | €1,088,049 | €1,089,358 | +€1,310 | +0.1% |
| Fixed assets | 21/28 | €3,701 | €150,049 | +€146,348 | +3954.3% |
| Tangible fixed assets | 22/27 | €3,696 | €150,044 | +€146,348 | +3959.6% |
| Land and buildings | 22 | - | €63,957 | +€63,957 | |
| Plant, machinery and equipment | 23 | €3,696 | €4,309 | +€613 | +16.6% |
| Furniture and vehicles | 24 | - | €81,778 | +€81,778 | |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €1,084,348 | €939,310 | -€145,038 | -13.4% |
| Amounts receivable within one year | 40/41 | €648,795 | €185,021 | -€463,774 | -71.5% |
| Trade receivables | 40 | €10,010 | €27,225 | +€17,215 | +172.0% |
| Other amounts receivable | 41 | €638,785 | €157,796 | -€480,990 | -75.3% |
| Current investments | 50/53 | - | €600,000 | +€600,000 | |
| Cash at bank and in hand | 54/58 | €434,477 | €145,536 | -€288,941 | -66.5% |
| Deferred charges and accrued income | 490/1 | €1,075 | €8,753 | +€7,677 | +713.9% |
| Total equity and liabilities | 10/49 | €1,088,049 | €1,089,358 | +€1,310 | +0.1% |
| Equity | 10/15 | €1,013,015 | €1,007,027 | -€5,987 | -0.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €1,034,754 | €1,034,754 | = | 0.0% |
| Distributable reserves | 133 | €1,034,754 | €1,034,754 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,799 | -€35,786 | -€5,987 | -20.1% |
| Amounts payable | 17/49 | €75,034 | €82,331 | +€7,297 | +9.7% |
| Amounts payable within one year | 42/48 | €75,034 | €82,331 | +€7,297 | +9.7% |
| Trade debts | 44 | €2,413 | €9,679 | +€7,267 | +301.2% |
| Suppliers | 440/4 | €2,413 | €9,679 | +€7,267 | +301.2% |
| Taxes, remuneration and social security | 45 | €72,622 | €72,652 | +€30 | 0.0% |
| Taxes | 450/3 | €72,622 | €72,652 | +€30 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €538 | €15,237 | +€14,699 | +2734.2% |
| Other operating charges | 640/8 | €638 | €956 | +€318 | +49.9% |
| Gross operating margin | 9900 | -€15,607 | -€5,855 | +€9,752 | +62.5% |
| Operating profit (loss) | 9901 | -€16,782 | -€22,048 | -€5,265 | -31.4% |
| Financial income | 75/76B | €1,233,376 | €16,186 | -€1.2m | -98.7% |
| Recurring financial income | 75 | €1,075 | €16,186 | +€15,111 | +1405.2% |
| Non-recurring financial income | 76B | €1,232,301 | - | -€1.2m | |
| Financial charges | 65/66B | €91 | €126 | +€35 | +38.3% |
| Recurring financial charges | 65 | €91 | €126 | +€35 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | €1,216,503 | -€5,987 | -€1.2m | |
| Income taxes | 67/77 | €222,652 | - | -€222,652 | |
| Profit (loss) for the period | 9904 | €993,851 | -€5,987 | -€999,839 | |
| Profit (loss) for the period to be appropriated | 9905 | €993,851 | -€5,987 | -€999,839 |
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 11 October 2026 via checked.be.