S.C. TECHNICS: 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.
What changed
S.C. TECHNICS
NACE 95.314, Bodywork repair (including spraying and painting)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€80,342
2024 · €27,049+€53,293
Equity
€597,558
2024 · €517,216+€80,342
Cash
€92,154
2024 · €35,798+€56,356
Balance sheet total
€1.9m
2024 · €1.7m+€215,084
Largest movements
Assets
- Tangible fixed assets +€350,135
up €350,135 (+29.3%), from €1.2m to €1.5m
of which Land and buildings: +€348,061
- Receivables within one year -€149,130
down €149,130 (-77.2%), from €193,109 to €43,979
of which Trade receivables: -€149,150
- Cash +€56,356
up €56,356 (+157%), from €35,798 to €92,154
mainly Debts after one year (+€392,518) and Depreciation (+€164,401)
- Deferred charges and accrued income -€45,428
down €45,428 (-29.4%), from €154,286 to €108,858
Equity and liabilities
- Debts after one year +€392,518
up €392,518 (+57.6%), from €681,396 to €1.1m
- Trade debts -€276,983
down €276,983 (-89.9%), from €307,953 to €30,971
- Reserves +€80,342
up €80,342 (+24.6%), from €326,482 to €406,824
of which Tax-exempt reserves: +€57,663
Income statement
- Gross operating margin +€167,957
up €167,957 (+77.3%), from €217,293 to €385,250
- Depreciation +€95,106
up €95,106 (+137%), from €69,296 to €164,401
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.
Result 2024
€27,049
Gross operating margin
+€167,957
Staff costs
+€2,341
Depreciation
-€95,106
Other operating charges
-€2,283
Financial income
+€315
Financial charges
-€2,766
Taxes
+€3,779
Deferred taxes and other
-€20,944
Result 2025
€80,342
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€167,284
Investment
-€514,243
Financing
+€403,315
Cash 2024
€35,798
From operations (derived)
+€167,284
Net result for the year
+€80,342
Depreciation
+€164,401
Stocks and contracts
-€3,445
Receivables within one year
+€149,130
Deferred charges and accrued income
+€45,428
Provisions
+€19,221
Trade debts
-€276,983
Tax, wage and social debts
-€11,229
Smaller working-capital items
+€419
Investment (derived)
-€514,243
Investment in fixed assets (net)
-€514,243
Financing
+€403,315
Debts after one year
+€392,518
Current portion of long-term debt
+€10,797
Cash 2025
€92,154
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,708,170 | €1,923,254 | +€215,084 | +12.6% |
| Fixed assets | 21/28 | €1,197,630 | €1,547,472 | +€349,842 | +29.2% |
| Intangible fixed assets | 21 | €293 | - | -€293 | |
| Tangible fixed assets | 22/27 | €1,196,623 | €1,546,758 | +€350,135 | +29.3% |
| Land and buildings | 22 | €1,153,626 | €1,501,687 | +€348,061 | +30.2% |
| Plant, machinery and equipment | 23 | €25,436 | €18,901 | -€6,535 | -25.7% |
| Furniture and vehicles | 24 | €17,560 | €26,170 | +€8,609 | +49.0% |
| Financial fixed assets | 28 | €714 | €714 | = | 0.0% |
| Current assets | 29/58 | €510,540 | €375,782 | -€134,758 | -26.4% |
| Amounts receivable after more than one year | 29 | €55,487 | €55,487 | = | 0.0% |
| Trade receivables | 290 | €55,487 | €55,487 | = | 0.0% |
| Stocks and contracts in progress | 3 | €71,860 | €75,305 | +€3,445 | +4.8% |
| Stocks | 30/36 | €71,860 | €75,305 | +€3,445 | +4.8% |
| Amounts receivable within one year | 40/41 | €193,109 | €43,979 | -€149,130 | -77.2% |
| Trade receivables | 40 | €193,109 | €43,960 | -€149,150 | -77.2% |
| Other amounts receivable | 41 | - | €19 | +€19 | |
| Cash at bank and in hand | 54/58 | €35,798 | €92,154 | +€56,356 | +157% |
| Deferred charges and accrued income | 490/1 | €154,286 | €108,858 | -€45,428 | -29.4% |
| Total equity and liabilities | 10/49 | €1,708,170 | €1,923,254 | +€215,084 | +12.6% |
| Equity | 10/15 | €517,216 | €597,558 | +€80,342 | +15.5% |
| Contributions | 10/11 | €189,760 | €189,760 | = | 0.0% |
| Reserves | 13 | €326,482 | €406,824 | +€80,342 | +24.6% |
| Tax-exempt reserves | 132 | €96,156 | €153,819 | +€57,663 | +60.0% |
| Distributable reserves | 133 | €230,327 | €253,005 | +€22,678 | +9.8% |
| Profit (loss) carried forward | 14 | €974 | €974 | = | 0.0% |
| Provisions and deferred taxes | 16 | €32,052 | €51,273 | +€19,221 | +60.0% |
| Deferred taxes | 168 | €32,052 | €51,273 | +€19,221 | +60.0% |
| Amounts payable | 17/49 | €1,158,902 | €1,274,424 | +€115,522 | +10.0% |
| Amounts payable after more than one year | 17 | €681,396 | €1,073,914 | +€392,518 | +57.6% |
| Financial debts | 170/4 | €681,396 | €1,073,914 | +€392,518 | +57.6% |
| Amounts payable within one year | 42/48 | €477,506 | €200,510 | -€276,996 | -58.0% |
| Current portion of amounts payable after more than one year | 42 | €64,781 | €75,578 | +€10,797 | +16.7% |
| Trade debts | 44 | €307,953 | €30,971 | -€276,983 | -89.9% |
| Suppliers | 440/4 | €307,953 | €30,971 | -€276,983 | -89.9% |
| Advances received on contracts in progress | 46 | - | €245 | +€245 | |
| Taxes, remuneration and social security | 45 | €31,513 | €20,284 | -€11,229 | -35.6% |
| Taxes | 450/3 | €24,969 | €8,895 | -€16,073 | -64.4% |
| Remuneration and social security | 454/9 | €6,545 | €11,389 | +€4,844 | +74.0% |
| Other amounts payable | 47/48 | €73,258 | €73,432 | +€174 | +0.2% |
| Non-recurring operating income | 76A | €3,000 | €89,759 | +€86,759 | +2,892% |
| Remuneration, social security and pensions | 62 | €57,971 | €55,630 | -€2,341 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,296 | €164,401 | +€95,106 | +137% |
| Other operating charges | 640/8 | €4,284 | €6,567 | +€2,283 | +53.3% |
| Gross operating margin | 9900 | €217,293 | €385,250 | +€167,957 | +77.3% |
| Operating profit (loss) | 9901 | €85,743 | €158,652 | +€72,909 | +85.0% |
| Financial income | 75/76B | €87 | €401 | +€315 | +364% |
| Recurring financial income | 75 | €87 | €401 | +€315 | +364% |
| Financial charges | 65/66B | €45,137 | €47,904 | +€2,766 | +6.1% |
| Recurring financial charges | 65 | €45,137 | €47,904 | +€2,766 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €40,692 | €111,150 | +€70,458 | +173% |
| Transfer from deferred taxes | 780 | €1,723 | €3,219 | +€1,496 | +86.8% |
| Transfer to deferred taxes | 680 | - | €22,440 | +€22,440 | |
| Income taxes | 67/77 | €15,366 | €11,587 | -€3,779 | -24.6% |
| Profit (loss) for the period | 9904 | €27,049 | €80,342 | +€53,293 | +197% |
| Transfer from tax-exempt reserves | 789 | €5,168 | €9,656 | +€4,488 | +86.8% |
| Transfer to tax-exempt reserves | 689 | - | €67,319 | +€67,319 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,217 | €22,678 | -€9,539 | -29.6% |
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 31 October 2026 via checked.be.