S.C.B.S.: 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.
S.C.B.S.
Largest movements
- Tangible fixed assets +€59,641
up €59,641 (+16.5%), from €360,592 to €420,233
of which Land and buildings: +€57,241
- Receivables after one year -€25,000
no longer reported in 2025 (was €25,000)
- Debts after one year +€25,000
up €25,000 (+420.2%), from €5,949 to €30,949
of which Financial debts: +€25,000
- Provisions -€10,000
no longer reported in 2025 (was €10,000)
- Accrued charges and deferred income +€6,154
up €6,154 (+3945.2%), from €156 to €6,310
- Provisions -€20,000
down €20,000, from €10,000 to -€10,000
- Gross operating margin -€11,492
down €11,492 (-28.8%), from €39,932 to €28,439
- Financial charges +€4,371
up €4,371 (+39.8%), from €10,969 to €15,340
- Depreciation +€2,453
up €2,453 (+29.6%), from €8,291 to €10,745
- Taxes +€2,049
up €2,049 (+353.6%), from €579 to €2,628
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 | €486,363 | €517,731 | +€31,368 | +6.4% |
| Fixed assets | 21/28 | €360,592 | €420,233 | +€59,641 | +16.5% |
| Tangible fixed assets | 22/27 | €360,592 | €420,233 | +€59,641 | +16.5% |
| Land and buildings | 22 | €280,853 | €338,094 | +€57,241 | +20.4% |
| Furniture and vehicles | 24 | - | €2,400 | +€2,400 | |
| Other tangible fixed assets | 26 | €79,739 | €79,739 | = | 0.0% |
| Current assets | 29/58 | €125,771 | €97,498 | -€28,273 | -22.5% |
| Amounts receivable after more than one year | 29 | €25,000 | - | -€25,000 | |
| Other amounts receivable | 291 | €25,000 | - | -€25,000 | |
| Current investments | 50/53 | €78,468 | €78,468 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,880 | €15,138 | -€3,742 | -19.8% |
| Deferred charges and accrued income | 490/1 | €3,423 | €3,892 | +€469 | +13.7% |
| Total equity and liabilities | 10/49 | €486,363 | €517,731 | +€31,368 | +6.4% |
| Equity | 10/15 | €287,644 | €292,941 | +€5,297 | +1.8% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €39,314 | €44,314 | +€5,000 | +12.7% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Distributable reserves | 133 | €14,525 | €19,525 | +€5,000 | +34.4% |
| Profit (loss) carried forward | 14 | €436 | €733 | +€297 | +68.2% |
| Provisions and deferred taxes | 16 | €10,000 | - | -€10,000 | |
| Provisions for liabilities and charges | 160/5 | €10,000 | - | -€10,000 | |
| Major repairs and maintenance | 162 | €10,000 | - | -€10,000 | |
| Amounts payable | 17/49 | €188,719 | €224,790 | +€36,071 | +19.1% |
| Amounts payable after more than one year | 17 | €5,949 | €30,949 | +€25,000 | +420.2% |
| Financial debts | 170/4 | - | €25,000 | +€25,000 | |
| Other amounts payable | 178/9 | €5,949 | €5,949 | = | 0.0% |
| Amounts payable within one year | 42/48 | €182,614 | €187,531 | +€4,917 | +2.7% |
| Trade debts | 44 | €3,082 | €6,920 | +€3,838 | +124.5% |
| Suppliers | 440/4 | €3,082 | €6,920 | +€3,838 | +124.5% |
| Taxes, remuneration and social security | 45 | €4,479 | €6,258 | +€1,779 | +39.7% |
| Taxes | 450/3 | €4,479 | €6,258 | +€1,779 | +39.7% |
| Other amounts payable | 47/48 | €175,053 | €174,353 | -€700 | -0.4% |
| Accrued charges and deferred income | 492/3 | €156 | €6,310 | +€6,154 | +3945.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,291 | €10,745 | +€2,453 | +29.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €10,000 | -€10,000 | -€20,000 | |
| Other operating charges | 640/8 | €6,562 | €6,783 | +€222 | +3.4% |
| Gross operating margin | 9900 | €39,932 | €28,439 | -€11,492 | -28.8% |
| Operating profit (loss) | 9901 | €15,079 | €20,911 | +€5,833 | +38.7% |
| Financial income | 75/76B | €1,684 | €2,354 | +€670 | +39.8% |
| Recurring financial income | 75 | €1,684 | €2,354 | +€670 | +39.8% |
| Financial charges | 65/66B | €10,969 | €15,340 | +€4,371 | +39.8% |
| Recurring financial charges | 65 | €10,969 | €15,340 | +€4,371 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | €5,794 | €7,926 | +€2,132 | +36.8% |
| Income taxes | 67/77 | €579 | €2,628 | +€2,049 | +353.6% |
| Profit (loss) for the period | 9904 | €5,215 | €5,297 | +€83 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,215 | €5,297 | +€83 | +1.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.