S.C.L. Construct: 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.L. Construct
Largest movements
- Receivables within one year -€29,927
down €29,927 (-34.3%), from €87,169 to €57,242
of which Trade receivables: -€26,854
- Cash +€4,548
up €4,548 (+32.4%), from €14,030 to €18,579
mainly Receivables within one year (+€29,927) and Debts after one year (+€2,911)
- Stocks and contracts +€2,500
new in 2025: €2,500
- Tangible fixed assets -€1,053
down €1,053 (-64.7%), from €1,628 to €575
of which Furniture and vehicles: -€707
- Profit (loss) carried forward -€23,032
down €23,032 (-95.6%), from -€24,087 to -€47,119
- Trade debts -€4,986
down €4,986 (-45.1%), from €11,048 to €6,062
- Debts after one year +€2,911
up €2,911 (+3.9%), from €74,480 to €77,391
- Tax, wage and social debts +€1,176
up €1,176 (+10.3%), from €11,391 to €12,567
of which Remuneration and social security: +€1,176
- Gross operating margin -€40,436
down €40,436 (-68.6%), from €58,976 to €18,540
- Staff costs -€9,837
down €9,837 (-20.7%), from €47,631 to €37,794
- Depreciation -€3,537
down €3,537 (-77.1%), from €4,589 to €1,053
- Financial charges -€2,957
down €2,957 (-89.4%), from €3,309 to €351
- Taxes +€1,775
new in 2025: €1,775
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 | €102,827 | €78,896 | -€23,931 | -23.3% |
| Fixed assets | 21/28 | €1,628 | €575 | -€1,053 | -64.7% |
| Tangible fixed assets | 22/27 | €1,628 | €575 | -€1,053 | -64.7% |
| Plant, machinery and equipment | 23 | €921 | €575 | -€345 | -37.5% |
| Furniture and vehicles | 24 | €707 | - | -€707 | |
| Current assets | 29/58 | €101,199 | €78,321 | -€22,878 | -22.6% |
| Stocks and contracts in progress | 3 | - | €2,500 | +€2,500 | |
| Stocks | 30/36 | - | €2,500 | +€2,500 | |
| Amounts receivable within one year | 40/41 | €87,169 | €57,242 | -€29,927 | -34.3% |
| Trade receivables | 40 | €74,831 | €47,978 | -€26,854 | -35.9% |
| Other amounts receivable | 41 | €12,337 | €9,264 | -€3,073 | -24.9% |
| Cash at bank and in hand | 54/58 | €14,030 | €18,579 | +€4,548 | +32.4% |
| Total equity and liabilities | 10/49 | €102,827 | €78,896 | -€23,931 | -23.3% |
| Equity | 10/15 | €5,908 | -€17,124 | -€23,032 | |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €2,727 | €2,727 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,727 | €2,727 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,727 | €2,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,087 | -€47,119 | -€23,032 | -95.6% |
| Amounts payable | 17/49 | €96,919 | €96,020 | -€899 | -0.9% |
| Amounts payable after more than one year | 17 | €74,480 | €77,391 | +€2,911 | +3.9% |
| Other amounts payable | 178/9 | €74,480 | €77,391 | +€2,911 | +3.9% |
| Amounts payable within one year | 42/48 | €22,439 | €18,630 | -€3,810 | -17.0% |
| Trade debts | 44 | €11,048 | €6,062 | -€4,986 | -45.1% |
| Suppliers | 440/4 | €11,048 | €6,062 | -€4,986 | -45.1% |
| Taxes, remuneration and social security | 45 | €11,391 | €12,567 | +€1,176 | +10.3% |
| Taxes | 450/3 | €1,066 | €1,066 | = | 0.0% |
| Remuneration and social security | 454/9 | €10,325 | €11,501 | +€1,176 | +11.4% |
| Remuneration, social security and pensions | 62 | €47,631 | €37,794 | -€9,837 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,589 | €1,053 | -€3,537 | -77.1% |
| Other operating charges | 640/8 | €54 | €600 | +€546 | +1,016% |
| Gross operating margin | 9900 | €58,976 | €18,540 | -€40,436 | -68.6% |
| Operating profit (loss) | 9901 | €6,702 | -€20,906 | -€27,608 | |
| Financial charges | 65/66B | €3,309 | €351 | -€2,957 | -89.4% |
| Recurring financial charges | 65 | €3,309 | €351 | -€2,957 | -89.4% |
| Profit (loss) for the period before taxes | 9903 | €3,394 | -€21,257 | -€24,651 | |
| Income taxes | 67/77 | - | €1,775 | +€1,775 | |
| Profit (loss) for the period | 9904 | €3,394 | -€23,032 | -€26,426 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,394 | -€23,032 | -€26,426 |
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 22 October 2026 via checked.be.