S.C.B.: 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.B.
Largest movements
- Cash -€17,413
down €17,413 (-15.7%), from €110,862 to €93,449
mainly Tax, wage and social debts (-€18,070) and Receivables within one year (-€4,292)
- Stocks and contracts -€5,984
down €5,984 (-4.7%), from €128,404 to €122,420
- Receivables within one year +€4,292
up €4,292 (+26.6%), from €16,108 to €20,399
of which Other amounts receivable: +€4,000
- Tax, wage and social debts -€18,070
down €18,070 (-68.1%), from €26,541 to €8,470
of which Taxes: -€12,816
- Gross operating margin -€84,977
down €84,977 (-99.3%), from €85,585 to €608
- Staff costs -€70,742
down €70,742 (-99.7%), from €70,951 to €209
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 | €255,828 | €237,001 | -€18,826 | -7.4% |
| Current assets | 29/58 | €255,828 | €237,001 | -€18,826 | -7.4% |
| Stocks and contracts in progress | 3 | €128,404 | €122,420 | -€5,984 | -4.7% |
| Stocks | 30/36 | €128,404 | €122,420 | -€5,984 | -4.7% |
| Amounts receivable within one year | 40/41 | €16,108 | €20,399 | +€4,292 | +26.6% |
| Trade receivables | 40 | €8,187 | €8,479 | +€292 | +3.6% |
| Other amounts receivable | 41 | €7,921 | €11,921 | +€4,000 | +50.5% |
| Cash at bank and in hand | 54/58 | €110,862 | €93,449 | -€17,413 | -15.7% |
| Deferred charges and accrued income | 490/1 | €454 | €733 | +€279 | +61.5% |
| Total equity and liabilities | 10/49 | €255,828 | €237,001 | -€18,826 | -7.4% |
| Equity | 10/15 | €225,077 | €224,476 | -€601 | -0.3% |
| 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 | €163,077 | €162,476 | -€601 | -0.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €156,877 | €156,276 | -€601 | -0.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €30,751 | €12,525 | -€18,226 | -59.3% |
| Amounts payable within one year | 42/48 | €30,751 | €12,525 | -€18,226 | -59.3% |
| Trade debts | 44 | €4,210 | €4,055 | -€155 | -3.7% |
| Suppliers | 440/4 | €4,210 | €4,055 | -€155 | -3.7% |
| Taxes, remuneration and social security | 45 | €26,541 | €8,470 | -€18,070 | -68.1% |
| Taxes | 450/3 | €21,286 | €8,470 | -€12,816 | -60.2% |
| Remuneration and social security | 454/9 | €5,254 | €0 | -€5,254 | -100% |
| Remuneration, social security and pensions | 62 | €70,951 | €209 | -€70,742 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €758 | €672 | -€87 | -11.4% |
| Gross operating margin | 9900 | €85,585 | €608 | -€84,977 | -99.3% |
| Operating profit (loss) | 9901 | €13,876 | -€273 | -€14,149 | |
| Financial income | 75/76B | €104 | €23 | -€81 | -77.9% |
| Recurring financial income | 75 | €104 | €23 | -€81 | -77.9% |
| Financial charges | 65/66B | €345 | €350 | +€5 | +1.5% |
| Recurring financial charges | 65 | €345 | €350 | +€5 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €13,634 | -€601 | -€14,235 | |
| Income taxes | 67/77 | €79 | €0 | -€79 | -100% |
| Profit (loss) for the period | 9904 | €13,555 | -€601 | -€14,156 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,555 | -€601 | -€14,156 |
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 17 October 2026 via checked.be.