TAX SOCIUM: what changed
What changed
TAX SOCIUM
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
-€976
2024 · €52-€1,028
Equity
€227,338
2024 · €228,314-€976
Cash
€198,935
2024 · €217,542-€18,607
Balance sheet total
€236,196
2024 · €247,739-€11,543
Largest movements
Assets
- Cash -€18,607
down €18,607 (-8.6%), from €217,542 to €198,935
mainly Trade debts (-€9,199) and Receivables within one year (-€6,721)
- Receivables within one year +€6,721
up €6,721 (+28.0%), from €24,034 to €30,755
of which Trade receivables: +€6,540
Equity and liabilities
- Trade debts -€9,199
down €9,199 (-76.7%), from €11,999 to €2,800
Income statement
- Gross operating margin -€2,547
down €2,547 (-67.1%), from €3,796 to €1,249
- Depreciation -€1,273
down €1,273 (-52.4%), from €2,430 to €1,157
- Taxes -€289
down €289 (-16.1%), from €1,795 to €1,506
- Other operating charges +€132
up €132 (+44.1%), from €299 to €430
- Financial charges -€88
down €88 (-24.1%), from €367 to €279
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.
Result 2024
€52
Gross operating margin
-€2,547
Depreciation
+€1,273
Other operating charges
-€132
Financial income
-€0
Financial charges
+€88
Taxes
+€289
Result 2025
-€976
raises the resultlowers the result
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.
From operations
-€17,646
Investment
-€961
Financing
€0
Cash 2024
€217,542
From operations (derived)
-€17,646
Net result for the year
-€976
Depreciation
+€1,157
Receivables within one year
-€6,721
Deferred charges and accrued income
-€539
Trade debts
-€9,199
Tax, wage and social debts
+€620
Other debts
-€2,098
Accrued charges and deferred income
+€110
Investment (derived)
-€961
Investment in fixed assets (net)
-€961
Cash 2025
€198,935
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,739 | €236,196 | -€11,543 | -4.7% |
| Fixed assets | 21/28 | €1,865 | €1,668 | -€196 | -10.5% |
| Tangible fixed assets | 22/27 | €1,865 | €1,668 | -€196 | -10.5% |
| Plant, machinery and equipment | 23 | €427 | €707 | +€279 | +65.3% |
| Furniture and vehicles | 24 | €1,437 | €962 | -€476 | -33.1% |
| Current assets | 29/58 | €245,875 | €234,528 | -€11,347 | -4.6% |
| Amounts receivable within one year | 40/41 | €24,034 | €30,755 | +€6,721 | +28.0% |
| Trade receivables | 40 | €23,899 | €30,439 | +€6,540 | +27.4% |
| Other amounts receivable | 41 | €135 | €316 | +€181 | +134% |
| Cash at bank and in hand | 54/58 | €217,542 | €198,935 | -€18,607 | -8.6% |
| Deferred charges and accrued income | 490/1 | €4,298 | €4,838 | +€539 | +12.6% |
| Total equity and liabilities | 10/49 | €247,739 | €236,196 | -€11,543 | -4.7% |
| Equity | 10/15 | €228,314 | €227,338 | -€976 | -0.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €54,500 | €54,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €2,500 | +€2,500 | |
| Other | 1319 | €2,500 | - | -€2,500 | |
| Distributable reserves | 133 | €52,000 | €52,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,814 | €147,838 | -€976 | -0.7% |
| Amounts payable | 17/49 | €19,425 | €8,859 | -€10,567 | -54.4% |
| Amounts payable within one year | 42/48 | €19,314 | €8,638 | -€10,677 | -55.3% |
| Trade debts | 44 | €11,999 | €2,800 | -€9,199 | -76.7% |
| Suppliers | 440/4 | €11,999 | €2,800 | -€9,199 | -76.7% |
| Taxes, remuneration and social security | 45 | €5,003 | €5,624 | +€620 | +12.4% |
| Taxes | 450/3 | €5,003 | €5,624 | +€620 | +12.4% |
| Other amounts payable | 47/48 | €2,312 | €213 | -€2,098 | -90.8% |
| Accrued charges and deferred income | 492/3 | €111 | €221 | +€110 | +99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,430 | €1,157 | -€1,273 | -52.4% |
| Other operating charges | 640/8 | €299 | €430 | +€132 | +44.1% |
| Gross operating margin | 9900 | €3,796 | €1,249 | -€2,547 | -67.1% |
| Operating profit (loss) | 9901 | €1,067 | -€338 | -€1,405 | |
| Financial income | 75/76B | €1,147 | €1,147 | -€0 | 0.0% |
| Recurring financial income | 75 | €1,147 | €1,147 | -€0 | 0.0% |
| Financial charges | 65/66B | €367 | €279 | -€88 | -24.1% |
| Recurring financial charges | 65 | €367 | €279 | -€88 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €1,847 | €530 | -€1,317 | -71.3% |
| Income taxes | 67/77 | €1,795 | €1,506 | -€289 | -16.1% |
| Profit (loss) for the period | 9904 | €52 | -€976 | -€1,028 | |
| Profit (loss) for the period to be appropriated | 9905 | €52 | -€976 | -€1,028 |
Next steps
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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 2 November 2026 via checked.be.