SC CONSTRUCTOR: what changed
Two fiscal 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.
SC CONSTRUCTOR
Largest movements
- Cash +€81,958
up €81,958 (+262.6%), from €31,211 to €113,169
mainly Net result for the year (+€46,108) and Tax, wage and social debts (+€32,266)
- Receivables within one year -€5,325
down €5,325 (-68.6%), from €7,766 to €2,441
of which Other amounts receivable: -€3,209
- Deferred charges and accrued income +€1,339
new in 2025: €1,339
- Tax, wage and social debts +€32,266
up €32,266 (+2562.8%), from €1,259 to €33,525
of which Taxes: +€31,879
- Other debts +€26,497
up €26,497 (+1548.2%), from €1,711 to €28,208
- Profit (loss) carried forward +€17,900
up €17,900 (+63.5%), from €28,208 to €46,108
- Trade debts +€1,536
up €1,536 (+241.7%), from €635 to €2,171
- Gross operating margin +€67,684
up €67,684 (+246.9%), from €27,415 to €95,099
- Taxes +€13,421
up €13,421 (+6638.7%), from €202 to €13,623
- Staff costs -€3,239
down €3,239 (-9.1%), from €35,735 to €32,496
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.
Cash bridge derived
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 | €39,874 | €118,073 | +€78,199 | +196.1% |
| Fixed assets | 21/28 | €898 | €1,125 | +€227 | +25.3% |
| Tangible fixed assets | 22/27 | €679 | €906 | +€227 | +33.4% |
| Plant, machinery and equipment | 23 | €679 | €906 | +€227 | +33.4% |
| Financial fixed assets | 28 | €218 | €218 | = | 0.0% |
| Current assets | 29/58 | €38,977 | €116,949 | +€77,972 | +200.0% |
| Amounts receivable within one year | 40/41 | €7,766 | €2,441 | -€5,325 | -68.6% |
| Trade receivables | 40 | €2,370 | €254 | -€2,116 | -89.3% |
| Other amounts receivable | 41 | €5,395 | €2,186 | -€3,209 | -59.5% |
| Cash at bank and in hand | 54/58 | €31,211 | €113,169 | +€81,958 | +262.6% |
| Deferred charges and accrued income | 490/1 | - | €1,339 | +€1,339 | |
| Total equity and liabilities | 10/49 | €39,874 | €118,073 | +€78,199 | +196.1% |
| Equity | 10/15 | €36,268 | €54,168 | +€17,900 | +49.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,208 | €46,108 | +€17,900 | +63.5% |
| Amounts payable | 17/49 | €3,606 | €63,905 | +€60,299 | +1672.2% |
| Amounts payable within one year | 42/48 | €3,606 | €63,905 | +€60,299 | +1672.2% |
| Trade debts | 44 | €635 | €2,171 | +€1,536 | +241.7% |
| Suppliers | 440/4 | €635 | €2,171 | +€1,536 | +241.7% |
| Taxes, remuneration and social security | 45 | €1,259 | €33,525 | +€32,266 | +2562.8% |
| Taxes | 450/3 | €1,259 | €33,138 | +€31,879 | +2532.0% |
| Remuneration and social security | 454/9 | - | €388 | +€388 | |
| Other amounts payable | 47/48 | €1,711 | €28,208 | +€26,497 | +1548.2% |
| Remuneration, social security and pensions | 62 | €35,735 | €32,496 | -€3,239 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €679 | €745 | +€66 | +9.7% |
| Other operating charges | 640/8 | - | €765 | +€765 | |
| Gross operating margin | 9900 | €27,415 | €95,099 | +€67,684 | +246.9% |
| Operating profit (loss) | 9901 | -€8,999 | €61,094 | +€70,093 | |
| Financial income | 75/76B | €161 | €0 | -€161 | -99.9% |
| Recurring financial income | 75 | €161 | €0 | -€161 | -99.9% |
| Financial charges | 65/66B | €901 | €1,363 | +€462 | +51.3% |
| Recurring financial charges | 65 | €901 | €1,363 | +€462 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,739 | €59,731 | +€69,470 | |
| Income taxes | 67/77 | €202 | €13,623 | +€13,421 | +6638.7% |
| Profit (loss) for the period | 9904 | -€9,941 | €46,108 | +€56,049 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,941 | €46,108 | +€56,049 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.