E-SCOPE: what changed
Two fiscal 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.
E-SCOPE
Largest movements
- Receivables within one year +€41,559
up €41,559 (+135.2%), from €30,735 to €72,295
of which Other amounts receivable: +€32,779
- Cash +€21,018
up €21,018 (+11.4%), from €183,927 to €204,945
mainly Net result for the year (+€47,786) and Depreciation (+€12,825)
- Tangible fixed assets -€12,825
down €12,825 (-30.6%), from €41,906 to €29,081
of which Furniture and vehicles: -€12,623
- Deferred charges and accrued income -€3,667
down €3,667 (-71.4%), from €5,139 to €1,472
- Reserves +€47,786
up €47,786 (+21.3%), from €224,657 to €272,443
of which Distributable reserves: +€47,786
- Debts after one year -€9,223
down €9,223 (-74.4%), from €12,393 to €3,170
- Tax, wage and social debts +€7,375
up €7,375 (+103.7%), from €7,114 to €14,489
- Gross operating margin +€57,327
up €57,327 (+227.6%), from €25,189 to €82,516
- Taxes +€15,829
up €15,829 (+438.0%), from €3,614 to €19,442
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 | €261,707 | €307,793 | +€46,086 | +17.6% |
| Fixed assets | 21/28 | €41,906 | €29,081 | -€12,825 | -30.6% |
| Tangible fixed assets | 22/27 | €41,906 | €29,081 | -€12,825 | -30.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €41,640 | €29,017 | -€12,623 | -30.3% |
| Other tangible fixed assets | 26 | €266 | €64 | -€202 | -76.0% |
| Current assets | 29/58 | €219,801 | €278,712 | +€58,911 | +26.8% |
| Amounts receivable within one year | 40/41 | €30,735 | €72,295 | +€41,559 | +135.2% |
| Trade receivables | 40 | €18,776 | €27,556 | +€8,780 | +46.8% |
| Other amounts receivable | 41 | €11,960 | €44,738 | +€32,779 | +274.1% |
| Cash at bank and in hand | 54/58 | €183,927 | €204,945 | +€21,018 | +11.4% |
| Deferred charges and accrued income | 490/1 | €5,139 | €1,472 | -€3,667 | -71.4% |
| Total equity and liabilities | 10/49 | €261,707 | €307,793 | +€46,086 | +17.6% |
| Equity | 10/15 | €230,857 | €278,643 | +€47,786 | +20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €224,657 | €272,443 | +€47,786 | +21.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €224,657 | €272,443 | +€47,786 | +21.3% |
| Amounts payable | 17/49 | €30,850 | €29,150 | -€1,700 | -5.5% |
| Amounts payable after more than one year | 17 | €12,393 | €3,170 | -€9,223 | -74.4% |
| Financial debts | 170/4 | €12,393 | €3,170 | -€9,223 | -74.4% |
| Amounts payable within one year | 42/48 | €17,346 | €25,911 | +€8,566 | +49.4% |
| Current portion of amounts payable after more than one year | 42 | €8,807 | €9,223 | +€415 | +4.7% |
| Trade debts | 44 | €37 | €2,199 | +€2,162 | +5856.7% |
| Suppliers | 440/4 | €37 | €2,199 | +€2,162 | +5856.7% |
| Taxes, remuneration and social security | 45 | €7,114 | €14,489 | +€7,375 | +103.7% |
| Taxes | 450/3 | €7,114 | €14,489 | +€7,375 | +103.7% |
| Other amounts payable | 47/48 | €1,387 | €0 | -€1,387 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,112 | €69 | -€1,043 | -93.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €319 | €0 | -€319 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,205 | €12,825 | -€380 | -2.9% |
| Other operating charges | 640/8 | €900 | €1,672 | +€772 | +85.8% |
| Gross operating margin | 9900 | €25,189 | €82,516 | +€57,327 | +227.6% |
| Operating profit (loss) | 9901 | €10,766 | €68,019 | +€57,254 | +531.8% |
| Financial income | 75/76B | - | €273 | +€273 | |
| Recurring financial income | 75 | - | €273 | +€273 | |
| Financial charges | 65/66B | €1,417 | €1,064 | -€353 | -24.9% |
| Recurring financial charges | 65 | €1,417 | €1,064 | -€353 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €9,348 | €67,228 | +€57,880 | +619.1% |
| Income taxes | 67/77 | €3,614 | €19,442 | +€15,829 | +438.0% |
| Profit (loss) for the period | 9904 | €5,734 | €47,786 | +€42,051 | +733.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,734 | €47,786 | +€42,051 | +733.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.