S.C.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.S.
Largest movements
- Tangible fixed assets -€14,706
down €14,706 (-31.0%), from €47,443 to €32,737
of which Furniture and vehicles: -€11,890
- Cash -€5,771
down €5,771 (-4.5%), from €128,507 to €122,736
mainly Trade debts (-€17,470) and Other debts (-€9,631)
- Reserves +€26,344
up €26,344 (+45.5%), from €57,921 to €84,265
of which Distributable reserves: +€26,344
- Trade debts -€17,470
down €17,470 (-95.2%), from €18,345 to €875
- Other debts -€9,631
down €9,631 (-56.0%), from €17,204 to €7,573
- Debts after one year -€8,904
down €8,904 (-100%), from €8,904 to €0
- Tax, wage and social debts -€5,202
down €5,202 (-59.7%), from €8,712 to €3,510
- Depreciation +€2,156
up €2,156 (+15.7%), from €13,697 to €15,853
- Gross operating margin -€2,014
down €2,014 (-3.3%), from €60,578 to €58,564
- Taxes -€1,193
down €1,193 (-8.0%), from €14,875 to €13,681
- Financial charges -€698
down €698 (-46.3%), from €1,507 to €810
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 | €198,759 | €179,885 | -€18,874 | -9.5% |
| Fixed assets | 21/28 | €48,453 | €33,747 | -€14,706 | -30.4% |
| Tangible fixed assets | 22/27 | €47,443 | €32,737 | -€14,706 | -31.0% |
| Land and buildings | 22 | €26,889 | €24,073 | -€2,816 | -10.5% |
| Furniture and vehicles | 24 | €20,554 | €8,664 | -€11,890 | -57.8% |
| Financial fixed assets | 28 | €1,010 | €1,010 | = | 0.0% |
| Current assets | 29/58 | €150,306 | €146,138 | -€4,168 | -2.8% |
| Amounts receivable within one year | 40/41 | €21,799 | €23,402 | +€1,603 | +7.4% |
| Trade receivables | 40 | €21,799 | €23,402 | +€1,603 | +7.4% |
| Cash at bank and in hand | 54/58 | €128,507 | €122,736 | -€5,771 | -4.5% |
| Total equity and liabilities | 10/49 | €198,759 | €179,885 | -€18,874 | -9.5% |
| Equity | 10/15 | €132,679 | €159,023 | +€26,344 | +19.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €57,921 | €84,265 | +€26,344 | +45.5% |
| 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 | €56,062 | €82,406 | +€26,344 | +47.0% |
| Profit (loss) carried forward | 14 | €56,166 | €56,166 | = | 0.0% |
| Amounts payable | 17/49 | €66,080 | €20,862 | -€45,218 | -68.4% |
| Amounts payable after more than one year | 17 | €8,904 | €0 | -€8,904 | -100% |
| Financial debts | 170/4 | €8,904 | €0 | -€8,904 | -100% |
| Amounts payable within one year | 42/48 | €57,175 | €20,862 | -€36,314 | -63.5% |
| Current portion of amounts payable after more than one year | 42 | €12,915 | €8,904 | -€4,011 | -31.1% |
| Trade debts | 44 | €18,345 | €875 | -€17,470 | -95.2% |
| Suppliers | 440/4 | €18,345 | €875 | -€17,470 | -95.2% |
| Taxes, remuneration and social security | 45 | €8,712 | €3,510 | -€5,202 | -59.7% |
| Taxes | 450/3 | €8,712 | €3,510 | -€5,202 | -59.7% |
| Other amounts payable | 47/48 | €17,204 | €7,573 | -€9,631 | -56.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,697 | €15,853 | +€2,156 | +15.7% |
| Other operating charges | 640/8 | €1,855 | €1,908 | +€53 | +2.8% |
| Gross operating margin | 9900 | €60,578 | €58,564 | -€2,014 | -3.3% |
| Operating profit (loss) | 9901 | €45,026 | €40,803 | -€4,223 | -9.4% |
| Financial income | 75/76B | €168 | €32 | -€136 | -80.9% |
| Recurring financial income | 75 | €168 | €32 | -€136 | -80.9% |
| Financial charges | 65/66B | €1,507 | €810 | -€698 | -46.3% |
| Recurring financial charges | 65 | €1,507 | €810 | -€698 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €43,687 | €40,025 | -€3,662 | -8.4% |
| Income taxes | 67/77 | €14,875 | €13,681 | -€1,193 | -8.0% |
| Profit (loss) for the period | 9904 | €28,812 | €26,344 | -€2,468 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,812 | €26,344 | -€2,468 | -8.6% |
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 15 October 2026 via checked.be.