S.C.I: 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.I
Largest movements
- Tangible fixed assets -€122,282
down €122,282 (-6.6%), from €1.9m to €1.7m
of which Land and buildings: -€125,110
- Receivables within one year -€107,310
down €107,310 (-37.8%), from €283,943 to €176,633
of which Trade receivables: -€144,203
- Cash +€70,527
up €70,527 (+26.8%), from €262,849 to €333,376
mainly Depreciation (+€134,921) and Receivables within one year (+€107,310)
- Debts after one year -€159,424
down €159,424 (-11.2%), from €1.4m to €1.3m
- Reserves +€83,242
up €83,242 (+21.7%), from €384,310 to €467,552
- Other debts -€78,689
no longer reported in 2025 (was €78,689)
- Financial charges -€5,694
down €5,694 (-22.6%), from €25,182 to €19,489
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 | €2,421,811 | €2,261,952 | -€159,858 | -6.6% |
| Fixed assets | 21/28 | €1,864,688 | €1,742,406 | -€122,282 | -6.6% |
| Tangible fixed assets | 22/27 | €1,864,601 | €1,742,319 | -€122,282 | -6.6% |
| Land and buildings | 22 | €1,842,892 | €1,717,783 | -€125,110 | -6.8% |
| Plant, machinery and equipment | 23 | €4,892 | €4,311 | -€581 | -11.9% |
| Furniture and vehicles | 24 | €16,816 | €20,225 | +€3,409 | +20.3% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €557,123 | €519,546 | -€37,577 | -6.7% |
| Amounts receivable within one year | 40/41 | €283,943 | €176,633 | -€107,310 | -37.8% |
| Trade receivables | 40 | €185,695 | €41,493 | -€144,203 | -77.7% |
| Other amounts receivable | 41 | €98,248 | €135,141 | +€36,893 | +37.6% |
| Cash at bank and in hand | 54/58 | €262,849 | €333,376 | +€70,527 | +26.8% |
| Deferred charges and accrued income | 490/1 | €10,331 | €9,537 | -€794 | -7.7% |
| Total equity and liabilities | 10/49 | €2,421,811 | €2,261,952 | -€159,858 | -6.6% |
| Equity | 10/15 | €731,014 | €812,525 | +€81,511 | +11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €384,310 | €467,552 | +€83,242 | +21.7% |
| Distributable reserves | 133 | €384,310 | €467,552 | +€83,242 | +21.7% |
| Profit (loss) carried forward | 14 | €318,143 | €318,143 | = | 0.0% |
| Investment grants | 15 | €22,362 | €20,630 | -€1,732 | -7.7% |
| Amounts payable | 17/49 | €1,690,797 | €1,449,427 | -€241,369 | -14.3% |
| Amounts payable after more than one year | 17 | €1,425,158 | €1,265,734 | -€159,424 | -11.2% |
| Financial debts | 170/4 | €1,425,158 | €1,265,734 | -€159,424 | -11.2% |
| Amounts payable within one year | 42/48 | €265,639 | €183,693 | -€81,946 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €153,822 | €156,075 | +€2,253 | +1.5% |
| Trade debts | 44 | €31,455 | €27,618 | -€3,836 | -12.2% |
| Suppliers | 440/4 | €31,455 | €24,330 | -€7,125 | -22.7% |
| Bills of exchange payable | 441 | - | €3,289 | +€3,289 | |
| Taxes, remuneration and social security | 45 | €1,673 | - | -€1,673 | |
| Taxes | 450/3 | €1,673 | - | -€1,673 | |
| Other amounts payable | 47/48 | €78,689 | - | -€78,689 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134,844 | €134,921 | +€77 | +0.1% |
| Other operating charges | 640/8 | €16,631 | €15,040 | -€1,591 | -9.6% |
| Gross operating margin | 9900 | €284,590 | €284,058 | -€531 | -0.2% |
| Operating profit (loss) | 9901 | €133,115 | €134,097 | +€982 | +0.7% |
| Financial income | 75/76B | €5,013 | €2,589 | -€2,423 | -48.3% |
| Recurring financial income | 75 | €5,013 | €1,738 | -€3,275 | -65.3% |
| Non-recurring financial income | 76B | - | €852 | +€852 | |
| Financial charges | 65/66B | €25,182 | €19,489 | -€5,694 | -22.6% |
| Recurring financial charges | 65 | €25,182 | €19,489 | -€5,694 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €112,945 | €117,198 | +€4,252 | +3.8% |
| Income taxes | 67/77 | €32,658 | €33,955 | +€1,298 | +4.0% |
| Profit (loss) for the period | 9904 | €80,288 | €83,242 | +€2,955 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,288 | €83,242 | +€2,955 | +3.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.