S.C.M.S.: 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.M.S.
Largest movements
- Tangible fixed assets -€29,697
down €29,697 (-20.3%), from €146,012 to €116,315
- Cash -€7,325
down €7,325 (-72.0%), from €10,177 to €2,851
mainly Trade debts (-€23,635) and Debts after one year (-€5,777)
- Receivables within one year +€3,746
up €3,746 (+260%), from €1,439 to €5,185
of which Other amounts receivable: +€5,105
- Trade debts -€23,635
down €23,635 (-33.6%), from €70,412 to €46,776
- Debts after one year -€5,777
no longer reported in 2025 (was €5,777)
- Current portion of long-term debt -€5,616
down €5,616 (-49.3%), from €11,393 to €5,777
- Profit (loss) carried forward +€2,349
up €2,349 (+4.8%), from -€48,967 to -€46,618
- Financial income -€47,976
no longer reported in 2025 (was €47,976)
of which Financial income: -€47,976
- Gross operating margin +€17,511
up €17,511 (+108%), from €16,172 to €33,682
- Depreciation +€8,850
up €8,850 (+42.5%), from €20,848 to €29,697
- Other operating charges +€342
up €342 (+329%), from €104 to €446
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 | €161,478 | €128,201 | -€33,277 | -20.6% |
| Fixed assets | 21/28 | €149,862 | €120,165 | -€29,697 | -19.8% |
| Tangible fixed assets | 22/27 | €146,012 | €116,315 | -€29,697 | -20.3% |
| Furniture and vehicles | 24 | €146,012 | €116,315 | -€29,697 | -20.3% |
| Financial fixed assets | 28 | €3,850 | €3,850 | = | 0.0% |
| Current assets | 29/58 | €11,615 | €8,036 | -€3,579 | -30.8% |
| Amounts receivable within one year | 40/41 | €1,439 | €5,185 | +€3,746 | +260% |
| Trade receivables | 40 | €1,359 | - | -€1,359 | |
| Other amounts receivable | 41 | €80 | €5,185 | +€5,105 | +6,372% |
| Cash at bank and in hand | 54/58 | €10,177 | €2,851 | -€7,325 | -72.0% |
| Total equity and liabilities | 10/49 | €161,478 | €128,201 | -€33,277 | -20.6% |
| Equity | 10/15 | €50,292 | €52,641 | +€2,349 | +4.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €86,859 | €86,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €85,000 | €85,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,967 | -€46,618 | +€2,349 | +4.8% |
| Amounts payable | 17/49 | €111,185 | €75,560 | -€35,625 | -32.0% |
| Amounts payable after more than one year | 17 | €5,777 | - | -€5,777 | |
| Financial debts | 170/4 | €5,777 | - | -€5,777 | |
| Amounts payable within one year | 42/48 | €105,408 | €75,560 | -€29,848 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €11,393 | €5,777 | -€5,616 | -49.3% |
| Trade debts | 44 | €70,412 | €46,776 | -€23,635 | -33.6% |
| Suppliers | 440/4 | €70,412 | €46,776 | -€23,635 | -33.6% |
| Other amounts payable | 47/48 | €23,604 | €23,007 | -€597 | -2.5% |
| Non-recurring operating income | 76A | €56 | €250 | +€195 | +350% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,848 | €29,697 | +€8,850 | +42.5% |
| Other operating charges | 640/8 | €104 | €446 | +€342 | +329% |
| Non-recurring operating charges | 66A | - | €838 | +€838 | |
| Gross operating margin | 9900 | €16,172 | €33,682 | +€17,511 | +108% |
| Operating profit (loss) | 9901 | -€4,780 | €2,700 | +€7,480 | |
| Financial income | 75/76B | €47,976 | - | -€47,976 | |
| Recurring financial income | 75 | €47,976 | - | -€47,976 | |
| Non-recurring financial income | 76B | €47,976 | - | -€47,976 | |
| Financial charges | 65/66B | €670 | €351 | -€319 | -47.6% |
| Recurring financial charges | 65 | €670 | €351 | -€319 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €42,526 | €2,349 | -€40,177 | -94.5% |
| Profit (loss) for the period | 9904 | €42,526 | €2,349 | -€40,177 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,526 | €2,349 | -€40,177 | -94.5% |
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 19 October 2026 via checked.be.