BUREAU SCOYER: 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.
BUREAU SCOYER
Largest movements
- Cash -€10,140
down €10,140 (-25.7%), from €39,440 to €29,300
mainly Net result for the year (-€11,577) and Receivables within one year (-€1,665)
- Profit (loss) carried forward -€11,577
down €11,577 (-174%), from -€6,670 to -€18,248
- Gross operating margin -€2,052
down €2,052 (-53.0%), from -€3,873 to -€5,924
- Other operating charges -€641
down €641 (-23.5%), from €2,724 to €2,083
- Depreciation -€153
down €153 (-5.4%), from €2,822 to €2,669
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
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 | €344,242 | €333,048 | -€11,193 | -3.3% |
| Fixed assets | 21/28 | €44,386 | €41,716 | -€2,669 | -6.0% |
| Tangible fixed assets | 22/27 | €44,386 | €41,716 | -€2,669 | -6.0% |
| Land and buildings | 22 | €43,734 | €41,467 | -€2,267 | -5.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €40 | €0 | -€40 | -100% |
| Other tangible fixed assets | 26 | €612 | €249 | -€363 | -59.3% |
| Current assets | 29/58 | €299,856 | €291,332 | -€8,524 | -2.8% |
| Amounts receivable within one year | 40/41 | €9,405 | €11,070 | +€1,665 | +17.7% |
| Trade receivables | 40 | €373 | - | -€373 | |
| Other amounts receivable | 41 | €9,032 | €11,070 | +€2,038 | +22.6% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,440 | €29,300 | -€10,140 | -25.7% |
| Deferred charges and accrued income | 490/1 | €1,011 | €962 | -€49 | -4.8% |
| Total equity and liabilities | 10/49 | €344,242 | €333,048 | -€11,193 | -3.3% |
| Equity | 10/15 | €343,522 | €331,945 | -€11,577 | -3.4% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €343,987 | €343,987 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,587 | €3,587 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,587 | €3,587 | = | 0.0% |
| Distributable reserves | 133 | €340,400 | €340,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,670 | -€18,248 | -€11,577 | -174% |
| Amounts payable | 17/49 | €720 | €1,104 | +€384 | +53.3% |
| Amounts payable within one year | 42/48 | €325 | €258 | -€67 | -20.7% |
| Trade debts | 44 | €61 | - | -€61 | |
| Suppliers | 440/4 | €61 | - | -€61 | |
| Taxes, remuneration and social security | 45 | €265 | €258 | -€7 | -2.6% |
| Taxes | 450/3 | €265 | €258 | -€7 | -2.6% |
| Accrued charges and deferred income | 492/3 | €395 | €846 | +€451 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,822 | €2,669 | -€153 | -5.4% |
| Other operating charges | 640/8 | €2,724 | €2,083 | -€641 | -23.5% |
| Gross operating margin | 9900 | -€3,873 | -€5,924 | -€2,052 | -53.0% |
| Operating profit (loss) | 9901 | -€9,419 | -€10,677 | -€1,258 | -13.4% |
| Financial charges | 65/66B | €678 | €643 | -€35 | -5.2% |
| Recurring financial charges | 65 | €678 | €643 | -€35 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,096 | -€11,319 | -€1,223 | -12.1% |
| Income taxes | 67/77 | €265 | €258 | -€7 | -2.6% |
| Profit (loss) for the period | 9904 | -€10,361 | -€11,577 | -€1,216 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,361 | -€11,577 | -€1,216 | -11.7% |
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 25 October 2026 via checked.be.