S.C.S.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.S.I.
Largest movements
- Cash -€8,240
down €8,240 (-25.6%), from €32,230 to €23,990
mainly Contributions, distributions and other (-€8,102) and Net result for the year (-€4,084)
- Tangible fixed assets -€8,075
down €8,075 (-22.0%), from €36,641 to €28,566
of which Leasing and similar rights: -€5,977
- Profit (loss) carried forward -€12,186
down €12,186 (-16.7%), from -€72,851 to -€85,037
- Debts after one year -€2,448
down €2,448 (-6.1%), from €40,253 to €37,805
of which Financial debts: -€6,216
- Tax, wage and social debts -€1,378
down €1,378 (-86.0%), from €1,602 to €224
- Purchases and services -€30,116
down €30,116 (-74.4%), from €40,452 to €10,336
- Gross operating margin +€21,974
up €21,974, from -€10,162 to €11,812
- Turnover -€8,142
down €8,142 (-26.9%), from €30,290 to €22,148
- Staff costs +€1,316
up €1,316 (+54.5%), from €2,415 to €3,731
- Depreciation +€676
up €676 (+8.7%), from €7,758 to €8,434
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 | €69,544 | €53,499 | -€16,045 | -23.1% |
| Fixed assets | 21/28 | €36,641 | €28,566 | -€8,075 | -22.0% |
| Tangible fixed assets | 22/27 | €36,641 | €28,566 | -€8,075 | -22.0% |
| Land and buildings | 22 | €9,752 | €8,933 | -€819 | -8.4% |
| Plant, machinery and equipment | 23 | €4,758 | €3,479 | -€1,279 | -26.9% |
| Leasing and similar rights | 25 | €22,131 | €16,154 | -€5,977 | -27.0% |
| Current assets | 29/58 | €32,903 | €24,933 | -€7,970 | -24.2% |
| Amounts receivable within one year | 40/41 | €673 | €943 | +€270 | +40.1% |
| Trade receivables | 40 | - | €309 | +€309 | |
| Other amounts receivable | 41 | €673 | €634 | -€39 | -5.8% |
| Cash at bank and in hand | 54/58 | €32,230 | €23,990 | -€8,240 | -25.6% |
| Total equity and liabilities | 10/49 | €69,544 | €53,499 | -€16,045 | -23.1% |
| Equity | 10/15 | €21,255 | €9,069 | -€12,186 | -57.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €87,909 | €87,909 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €86,050 | €86,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,851 | -€85,037 | -€12,186 | -16.7% |
| Amounts payable | 17/49 | €48,289 | €44,430 | -€3,859 | -8.0% |
| Amounts payable after more than one year | 17 | €40,253 | €37,805 | -€2,448 | -6.1% |
| Financial debts | 170/4 | €14,890 | €8,674 | -€6,216 | -41.7% |
| Other amounts payable | 178/9 | €25,363 | €29,131 | +€3,768 | +14.9% |
| Amounts payable within one year | 42/48 | €8,036 | €6,625 | -€1,411 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €5,979 | €6,216 | +€237 | +4.0% |
| Trade debts | 44 | €455 | €185 | -€270 | -59.3% |
| Suppliers | 440/4 | €455 | €185 | -€270 | -59.3% |
| Taxes, remuneration and social security | 45 | €1,602 | €224 | -€1,378 | -86.0% |
| Taxes | 450/3 | €1,602 | €224 | -€1,378 | -86.0% |
| Turnover | 70 | €30,290 | €22,148 | -€8,142 | -26.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €40,452 | €10,336 | -€30,116 | -74.4% |
| Remuneration, social security and pensions | 62 | €2,415 | €3,731 | +€1,316 | +54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,758 | €8,434 | +€676 | +8.7% |
| Other operating charges | 640/8 | €827 | €853 | +€26 | +3.1% |
| Gross operating margin | 9900 | -€10,162 | €11,812 | +€21,974 | |
| Operating profit (loss) | 9901 | -€21,162 | -€1,206 | +€19,956 | +94.3% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Non-recurring financial income | 76B | - | €6 | +€6 | |
| Financial charges | 65/66B | €3,063 | €2,884 | -€179 | -5.8% |
| Recurring financial charges | 65 | €3,063 | €2,884 | -€179 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,225 | -€4,084 | +€20,141 | +83.1% |
| Profit (loss) for the period | 9904 | -€24,225 | -€4,084 | +€20,141 | +83.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,225 | -€4,084 | +€20,141 | +83.1% |
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 27 October 2026 via checked.be.