S&CY CONSULTING: 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&CY CONSULTING
Largest movements
- Tangible fixed assets -€18,766
down €18,766 (-76.0%), from €24,693 to €5,927
- Cash -€8,234
down €8,234 (-99.1%), from €8,308 to €74
mainly Net result for the year (-€13,003) and Current portion of long-term debt (-€12,051)
- Receivables within one year +€4,587
up €4,587 (+15.6%), from €29,412 to €33,999
of which Other amounts receivable: +€5,429
- Deferred charges and accrued income -€695
down €695 (-92.7%), from €750 to €55
- Profit (loss) carried forward -€13,003
down €13,003, from €12,824 to -€179
- Current portion of long-term debt -€12,051
down €12,051 (-54.2%), from €22,219 to €10,168
- Short-term financial debts +€8,932
new in 2025: €8,932
- Debts after one year -€6,030
no longer reported in 2025 (was €6,030)
- Trade debts -€1,391
down €1,391 (-51.9%), from €2,678 to €1,287
- Gross operating margin -€11,520
down €11,520 (-45.4%), from €25,354 to €13,834
- Taxes +€2,178
up €2,178 (+170%), from €1,282 to €3,460
- Staff costs -€435
down €435 (-24.9%), from €1,748 to €1,313
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 | €63,188 | €40,080 | -€23,108 | -36.6% |
| Fixed assets | 21/28 | €24,718 | €5,952 | -€18,766 | -75.9% |
| Tangible fixed assets | 22/27 | €24,693 | €5,927 | -€18,766 | -76.0% |
| Furniture and vehicles | 24 | €24,693 | €5,927 | -€18,766 | -76.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €38,470 | €34,128 | -€4,342 | -11.3% |
| Amounts receivable within one year | 40/41 | €29,412 | €33,999 | +€4,587 | +15.6% |
| Trade receivables | 40 | €16,684 | €15,842 | -€842 | -5.0% |
| Other amounts receivable | 41 | €12,728 | €18,157 | +€5,429 | +42.7% |
| Cash at bank and in hand | 54/58 | €8,308 | €74 | -€8,234 | -99.1% |
| Deferred charges and accrued income | 490/1 | €750 | €55 | -€695 | -92.7% |
| Total equity and liabilities | 10/49 | €63,188 | €40,080 | -€23,108 | -36.6% |
| Equity | 10/15 | €27,284 | €14,281 | -€13,003 | -47.7% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,824 | -€179 | -€13,003 | |
| Amounts payable | 17/49 | €35,904 | €25,799 | -€10,105 | -28.1% |
| Amounts payable after more than one year | 17 | €6,030 | - | -€6,030 | |
| Financial debts | 170/4 | €6,030 | - | -€6,030 | |
| Amounts payable within one year | 42/48 | €29,874 | €25,799 | -€4,075 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €22,219 | €10,168 | -€12,051 | -54.2% |
| Financial debts | 43 | - | €8,932 | +€8,932 | |
| Credit institutions | 430/8 | - | €8,932 | +€8,932 | |
| Trade debts | 44 | €2,678 | €1,287 | -€1,391 | -51.9% |
| Suppliers | 440/4 | €2,678 | €1,287 | -€1,391 | -51.9% |
| Taxes, remuneration and social security | 45 | €4,977 | €5,412 | +€435 | +8.7% |
| Taxes | 450/3 | €2,200 | €3,536 | +€1,336 | +60.7% |
| Remuneration and social security | 454/9 | €2,777 | €1,876 | -€901 | -32.4% |
| Remuneration, social security and pensions | 62 | €1,748 | €1,313 | -€435 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,766 | €18,766 | = | 0.0% |
| Other operating charges | 640/8 | €1,368 | €1,413 | +€45 | +3.3% |
| Gross operating margin | 9900 | €25,354 | €13,834 | -€11,520 | -45.4% |
| Operating profit (loss) | 9901 | €3,472 | -€7,658 | -€11,130 | |
| Financial income | 75/76B | €1 | €7 | +€6 | +600% |
| Recurring financial income | 75 | €1 | €7 | +€6 | +600% |
| Financial charges | 65/66B | €1,960 | €1,892 | -€68 | -3.5% |
| Recurring financial charges | 65 | €1,960 | €1,892 | -€68 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €1,513 | -€9,543 | -€11,056 | |
| Income taxes | 67/77 | €1,282 | €3,460 | +€2,178 | +170% |
| Profit (loss) for the period | 9904 | €231 | -€13,003 | -€13,234 | |
| Profit (loss) for the period to be appropriated | 9905 | €231 | -€13,003 | -€13,234 |
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 23 October 2026 via checked.be.