S.C.A. GROEP: 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.
S.C.A. GROEP
Largest movements
- Tangible fixed assets -€36,190
down €36,190 (-3.4%), from €1.1m to €1.0m
of which Land and buildings: -€35,045
- Receivables within one year -€16,534
down €16,534 (-75.7%), from €21,848 to €5,314
of which Trade receivables: -€15,616
- Debts after one year -€21,074
down €21,074 (-5.3%), from €395,968 to €374,894
- Trade debts -€18,585
down €18,585 (-84.1%), from €22,091 to €3,506
- Reserves -€13,259
down €13,259 (-3.6%), from €363,944 to €350,685
of which Tax-exempt reserves: -€13,259
- Gross operating margin +€12,905
up €12,905 (+63.2%), from €20,428 to €33,333
- Depreciation -€6,270
down €6,270 (-15.1%), from €41,509 to €35,239
- Other operating charges -€2,094
down €2,094 (-39.2%), from €5,338 to €3,244
- Financial charges -€532
down €532 (-5.6%), from €9,587 to €9,055
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 | €1,089,839 | €1,039,188 | -€50,651 | -4.6% |
| Fixed assets | 21/28 | €1,064,228 | €1,028,038 | -€36,190 | -3.4% |
| Tangible fixed assets | 22/27 | €1,064,228 | €1,028,038 | -€36,190 | -3.4% |
| Land and buildings | 22 | €1,062,663 | €1,027,618 | -€35,045 | -3.3% |
| Plant, machinery and equipment | 23 | €921 | €257 | -€664 | -72.1% |
| Furniture and vehicles | 24 | €644 | €164 | -€481 | -74.6% |
| Current assets | 29/58 | €25,611 | €11,149 | -€14,461 | -56.5% |
| Amounts receivable within one year | 40/41 | €21,848 | €5,314 | -€16,534 | -75.7% |
| Trade receivables | 40 | €19,724 | €4,108 | -€15,616 | -79.2% |
| Other amounts receivable | 41 | €2,124 | €1,206 | -€918 | -43.2% |
| Cash at bank and in hand | 54/58 | €3,555 | €5,656 | +€2,101 | +59.1% |
| Deferred charges and accrued income | 490/1 | €208 | €179 | -€28 | -13.7% |
| Total equity and liabilities | 10/49 | €1,089,839 | €1,039,188 | -€50,651 | -4.6% |
| Equity | 10/15 | €249,093 | €239,541 | -€9,552 | -3.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €363,944 | €350,685 | -€13,259 | -3.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €351,445 | €338,186 | -€13,259 | -3.8% |
| Distributable reserves | 133 | €6,299 | €6,299 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,850 | -€173,144 | +€3,707 | +2.1% |
| Provisions and deferred taxes | 16 | €117,148 | €112,729 | -€4,420 | -3.8% |
| Deferred taxes | 168 | €117,148 | €112,729 | -€4,420 | -3.8% |
| Amounts payable | 17/49 | €723,597 | €686,918 | -€36,679 | -5.1% |
| Amounts payable after more than one year | 17 | €395,968 | €374,894 | -€21,074 | -5.3% |
| Financial debts | 170/4 | €395,968 | €374,894 | -€21,074 | -5.3% |
| Amounts payable within one year | 42/48 | €327,629 | €312,024 | -€15,606 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €20,659 | €21,074 | +€415 | +2.0% |
| Financial debts | 43 | €47 | - | -€47 | |
| Credit institutions | 430/8 | €47 | - | -€47 | |
| Trade debts | 44 | €22,091 | €3,506 | -€18,585 | -84.1% |
| Suppliers | 440/4 | €22,091 | €3,506 | -€18,585 | -84.1% |
| Other amounts payable | 47/48 | €284,832 | €287,444 | +€2,612 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,509 | €35,239 | -€6,270 | -15.1% |
| Other operating charges | 640/8 | €5,338 | €3,244 | -€2,094 | -39.2% |
| Gross operating margin | 9900 | €20,428 | €33,333 | +€12,905 | +63.2% |
| Operating profit (loss) | 9901 | -€26,419 | -€5,150 | +€21,269 | +80.5% |
| Financial income | 75/76B | €3 | €233 | +€230 | +7,656% |
| Recurring financial income | 75 | €3 | €233 | +€230 | +7,656% |
| Financial charges | 65/66B | €9,587 | €9,055 | -€532 | -5.6% |
| Recurring financial charges | 65 | €9,587 | €9,055 | -€532 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€36,003 | -€13,972 | +€22,031 | +61.2% |
| Transfer from deferred taxes | 780 | €4,420 | €4,420 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€31,584 | -€9,552 | +€22,031 | +69.8% |
| Transfer from tax-exempt reserves | 789 | €13,259 | €13,259 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,324 | €3,707 | +€22,031 |
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 21 October 2026 via checked.be.