S.C.I.: 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.
What changed
S.C.I.
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,940
2024 · €64,770-€58,830
Equity
€2.0m
2024 · €1.9m+€5,940
Cash
€294,906
2024 · €106,435+€188,470
Balance sheet total
€3.1m
2024 · €3.2m-€101,709
Largest movements
Assets
- Tangible fixed assets -€225,122
down €225,122 (-7.5%), from €3.0m to €2.8m
of which Plant, machinery and equipment: -€148,500
- Cash +€188,470
up €188,470 (+177.1%), from €106,435 to €294,906
mainly Depreciation (+€231,145) and Receivables within one year (+€67,595)
- Receivables within one year -€67,595
down €67,595 (-74.0%), from €91,362 to €23,767
of which Other amounts receivable: -€63,841
Equity and liabilities
- Other debts -€80,891
down €80,891 (-7.3%), from €1.1m to €1.0m
Income statement
- Gross operating margin -€54,416
down €54,416 (-17.5%), from €311,187 to €256,771
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.
Result 2024
€64,770
Gross operating margin
-€54,416
Depreciation
-€1,744
Other operating charges
-€1,076
Financial income
-€25
Financial charges
-€1,882
Taxes
+€181
Deferred taxes and other
+€130
Result 2025
€5,940
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.
From operations
+€204,817
Investment
-€6,023
Financing
-€10,324
Cash 2024
€106,435
From operations (derived)
+€204,817
Net result for the year
+€5,940
Depreciation
+€231,145
Receivables within one year
+€67,595
Deferred charges and accrued income
-€2,538
Provisions
-€7,026
Trade debts
+€6,218
Tax, wage and social debts
-€7,455
Other debts
-€80,891
Accrued charges and deferred income
-€8,171
Investment (derived)
-€6,023
Investment in fixed assets (net)
-€6,023
Financing
-€10,324
Debts after one year
-€10,479
Current portion of long-term debt
+€155
Cash 2025
€294,906
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,224,598 | €3,122,889 | -€101,709 | -3.2% |
| Fixed assets | 21/28 | €2,992,275 | €2,767,153 | -€225,122 | -7.5% |
| Tangible fixed assets | 22/27 | €2,990,484 | €2,765,362 | -€225,122 | -7.5% |
| Land and buildings | 22 | €1,673,284 | €1,600,135 | -€73,150 | -4.4% |
| Plant, machinery and equipment | 23 | €1,305,917 | €1,157,417 | -€148,500 | -11.4% |
| Furniture and vehicles | 24 | €11,282 | €7,810 | -€3,472 | -30.8% |
| Financial fixed assets | 28 | €1,791 | €1,791 | = | 0.0% |
| Current assets | 29/58 | €232,323 | €355,736 | +€123,413 | +53.1% |
| Amounts receivable within one year | 40/41 | €91,362 | €23,767 | -€67,595 | -74.0% |
| Trade receivables | 40 | €12,062 | €8,308 | -€3,754 | -31.1% |
| Other amounts receivable | 41 | €79,300 | €15,459 | -€63,841 | -80.5% |
| Cash at bank and in hand | 54/58 | €106,435 | €294,906 | +€188,470 | +177.1% |
| Deferred charges and accrued income | 490/1 | €34,526 | €37,064 | +€2,538 | +7.3% |
| Total equity and liabilities | 10/49 | €3,224,598 | €3,122,889 | -€101,709 | -3.2% |
| Equity | 10/15 | €1,948,452 | €1,954,392 | +€5,940 | +0.3% |
| Contributions | 10/11 | €2,993,595 | €2,993,595 | = | 0.0% |
| Capital | 10 | €2,993,595 | €2,993,595 | = | 0.0% |
| Issued capital | 100 | €2,993,595 | €2,993,595 | = | 0.0% |
| Reserves | 13 | €312,154 | €291,076 | -€21,078 | -6.8% |
| Non-distributable reserves | 130/1 | €13,000 | €13,000 | = | 0.0% |
| Legal reserve | 130 | €13,000 | €13,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €299,154 | €278,076 | -€21,078 | -7.0% |
| Profit (loss) carried forward | 14 | -€1,357,297 | -€1,330,279 | +€27,018 | +2.0% |
| Provisions and deferred taxes | 16 | €99,718 | €92,692 | -€7,026 | -7.0% |
| Deferred taxes | 168 | €99,718 | €92,692 | -€7,026 | -7.0% |
| Amounts payable | 17/49 | €1,176,428 | €1,075,805 | -€100,623 | -8.6% |
| Amounts payable after more than one year | 17 | €24,336 | €13,857 | -€10,479 | -43.1% |
| Financial debts | 170/4 | €24,336 | €13,857 | -€10,479 | -43.1% |
| Amounts payable within one year | 42/48 | €1,140,869 | €1,058,897 | -€81,972 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €10,324 | €10,479 | +€155 | +1.5% |
| Trade debts | 44 | €8,761 | €14,979 | +€6,218 | +71.0% |
| Suppliers | 440/4 | €8,761 | €14,979 | +€6,218 | +71.0% |
| Taxes, remuneration and social security | 45 | €13,672 | €6,217 | -€7,455 | -54.5% |
| Taxes | 450/3 | €13,672 | €6,217 | -€7,455 | -54.5% |
| Other amounts payable | 47/48 | €1,108,112 | €1,027,222 | -€80,891 | -7.3% |
| Accrued charges and deferred income | 492/3 | €11,223 | €3,051 | -€8,171 | -72.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229,402 | €231,145 | +€1,744 | +0.8% |
| Other operating charges | 640/8 | €22,412 | €23,488 | +€1,076 | +4.8% |
| Gross operating margin | 9900 | €311,187 | €256,771 | -€54,416 | -17.5% |
| Operating profit (loss) | 9901 | €59,374 | €2,138 | -€57,235 | -96.4% |
| Financial income | 75/76B | €30 | €5 | -€25 | -83.6% |
| Recurring financial income | 75 | €30 | €5 | -€25 | -83.6% |
| Financial charges | 65/66B | €1,221 | €3,103 | +€1,882 | +154.1% |
| Recurring financial charges | 65 | €1,221 | €3,103 | +€1,882 | +154.1% |
| Profit (loss) for the period before taxes | 9903 | €58,182 | -€960 | -€59,142 | |
| Transfer from deferred taxes | 780 | €6,896 | €7,026 | +€130 | +1.9% |
| Income taxes | 67/77 | €308 | €126 | -€181 | -59.0% |
| Profit (loss) for the period | 9904 | €64,770 | €5,940 | -€58,830 | -90.8% |
| Transfer from tax-exempt reserves | 789 | €20,687 | €21,078 | +€391 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,457 | €27,018 | -€58,439 | -68.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.