SOKRA: 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.
SOKRA
Largest movements
- Cash +€184,996
up €184,996 (+90.6%), from €204,201 to €389,197
mainly Other debts (+€259,670) and Net result for the year (+€177,089)
- Tangible fixed assets -€49,967
down €49,967 (-4.8%), from €1.0m to €996,990
of which Land and buildings: -€25,879
- Receivables within one year -€41,739
down €41,739 (-45.4%), from €91,956 to €50,217
of which Other amounts receivable: -€29,126
- Other debts +€259,670
up €259,670 (+307.1%), from €84,553 to €344,223
- Reserves -€110,911
down €110,911 (-16.6%), from €666,436 to €555,526
- Debts after one year -€70,181
down €70,181 (-14.0%), from €500,986 to €430,805
of which Financial debts: -€61,313
- Tax, wage and social debts +€17,578
up €17,578 (+50.4%), from €34,849 to €52,427
of which Taxes: +€17,770
- Gross operating margin +€127,470
up €127,470 (+34.6%), from €368,117 to €495,586
- Taxes +€42,895
up €42,895 (+114.3%), from €37,537 to €80,432
- Financial charges +€12,299
up €12,299 (+88.2%), from €13,940 to €26,240
- Depreciation +€8,733
up €8,733 (+12.8%), from €68,037 to €76,769
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 | €1,426,763 | €1,508,764 | +€82,001 | +5.7% |
| Fixed assets | 21/28 | €1,047,110 | €997,143 | -€49,967 | -4.8% |
| Tangible fixed assets | 22/27 | €1,046,957 | €996,990 | -€49,967 | -4.8% |
| Land and buildings | 22 | €1,006,057 | €980,178 | -€25,879 | -2.6% |
| Furniture and vehicles | 24 | €12,085 | - | -€12,085 | |
| Leasing and similar rights | 25 | €22,360 | €13,805 | -€8,555 | -38.3% |
| Other tangible fixed assets | 26 | €6,454 | €3,007 | -€3,447 | -53.4% |
| Financial fixed assets | 28 | €153 | €153 | = | 0.0% |
| Current assets | 29/58 | €379,653 | €511,621 | +€131,968 | +34.8% |
| Amounts receivable within one year | 40/41 | €91,956 | €50,217 | -€41,739 | -45.4% |
| Trade receivables | 40 | €17,972 | €5,358 | -€12,613 | -70.2% |
| Other amounts receivable | 41 | €73,985 | €44,859 | -€29,126 | -39.4% |
| Cash at bank and in hand | 54/58 | €204,201 | €389,197 | +€184,996 | +90.6% |
| Deferred charges and accrued income | 490/1 | €83,496 | €72,208 | -€11,288 | -13.5% |
| Total equity and liabilities | 10/49 | €1,426,763 | €1,508,764 | +€82,001 | +5.7% |
| Equity | 10/15 | €685,036 | €574,126 | -€110,911 | -16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €666,436 | €555,526 | -€110,911 | -16.6% |
| Distributable reserves | 133 | €666,436 | €555,526 | -€110,911 | -16.6% |
| Amounts payable | 17/49 | €741,727 | €934,639 | +€192,912 | +26.0% |
| Amounts payable after more than one year | 17 | €500,986 | €430,805 | -€70,181 | -14.0% |
| Financial debts | 170/4 | €491,378 | €430,066 | -€61,313 | -12.5% |
| Trade debts | 175 | €9,607 | €739 | -€8,868 | -92.3% |
| Amounts payable within one year | 42/48 | €237,445 | €499,594 | +€262,148 | +110.4% |
| Current portion of amounts payable after more than one year | 42 | €95,874 | €82,086 | -€13,788 | -14.4% |
| Trade debts | 44 | €22,170 | €20,857 | -€1,312 | -5.9% |
| Suppliers | 440/4 | €22,170 | €20,857 | -€1,312 | -5.9% |
| Taxes, remuneration and social security | 45 | €34,849 | €52,427 | +€17,578 | +50.4% |
| Taxes | 450/3 | €21,121 | €38,891 | +€17,770 | +84.1% |
| Remuneration and social security | 454/9 | €13,728 | €13,536 | -€192 | -1.4% |
| Other amounts payable | 47/48 | €84,553 | €344,223 | +€259,670 | +307.1% |
| Accrued charges and deferred income | 492/3 | €3,296 | €4,241 | +€945 | +28.7% |
| Non-recurring operating income | 76A | - | €18 | +€18 | |
| Remuneration, social security and pensions | 62 | €109,913 | €114,233 | +€4,320 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,037 | €76,769 | +€8,733 | +12.8% |
| Other operating charges | 640/8 | €22,111 | €20,823 | -€1,288 | -5.8% |
| Non-recurring operating charges | 66A | €1 | - | -€1 | |
| Gross operating margin | 9900 | €368,117 | €495,586 | +€127,470 | +34.6% |
| Operating profit (loss) | 9901 | €168,055 | €283,761 | +€115,706 | +68.8% |
| Financial charges | 65/66B | €13,940 | €26,240 | +€12,299 | +88.2% |
| Recurring financial charges | 65 | €13,940 | €26,240 | +€12,299 | +88.2% |
| Profit (loss) for the period before taxes | 9903 | €154,115 | €257,521 | +€103,407 | +67.1% |
| Income taxes | 67/77 | €37,537 | €80,432 | +€42,895 | +114.3% |
| Profit (loss) for the period | 9904 | €116,578 | €177,089 | +€60,511 | +51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €116,578 | €177,089 | +€60,511 | +51.9% |
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.