SC-ENGINEERING: 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.
SC-ENGINEERING
Largest movements
- Cash -€20,197
down €20,197 (-44.5%), from €45,397 to €25,200
mainly Other debts (-€35,477) and Investment in fixed assets (net) (-€12,453)
- Receivables within one year +€1,094
up €1,094 (+12.4%), from €8,825 to €9,918
of which Other amounts receivable: +€1,517
- Other debts -€35,477
down €35,477 (-100.0%), from €35,477 to €0
- Reserves +€14,500
up €14,500 (+93.4%), from €15,517 to €30,017
- Tax, wage and social debts +€1,455
up €1,455 (+184.4%), from €789 to €2,244
- Gross operating margin +€9,486
up €9,486 (+45.6%), from €20,817 to €30,303
- Financial charges +€941
up €941 (+697.0%), from €135 to €1,076
- Depreciation +€724
up €724 (+6.4%), from €11,393 to €12,117
- Taxes +€666
up €666 (+72.5%), from €919 to €1,585
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 | €76,436 | €57,219 | -€19,217 | -25.1% |
| Fixed assets | 21/28 | €19,185 | €19,520 | +€335 | +1.7% |
| Tangible fixed assets | 22/27 | €19,114 | €19,449 | +€335 | +1.8% |
| Plant, machinery and equipment | 23 | €727 | €1,294 | +€566 | +77.8% |
| Furniture and vehicles | 24 | €18,387 | €18,156 | -€231 | -1.3% |
| Leasing and similar rights | 25 | €0 | €0 | -€0 | -100.0% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €57,251 | €37,699 | -€19,552 | -34.2% |
| Amounts receivable within one year | 40/41 | €8,825 | €9,918 | +€1,094 | +12.4% |
| Trade receivables | 40 | €6,705 | €6,282 | -€423 | -6.3% |
| Other amounts receivable | 41 | €2,119 | €3,636 | +€1,517 | +71.6% |
| Cash at bank and in hand | 54/58 | €45,397 | €25,200 | -€20,197 | -44.5% |
| Deferred charges and accrued income | 490/1 | €3,030 | €2,581 | -€449 | -14.8% |
| Total equity and liabilities | 10/49 | €76,436 | €57,219 | -€19,217 | -25.1% |
| Equity | 10/15 | €12,307 | €27,269 | +€14,962 | +121.6% |
| Reserves | 13 | €15,517 | €30,017 | +€14,500 | +93.4% |
| Distributable reserves | 133 | €15,517 | €30,017 | +€14,500 | +93.4% |
| Profit (loss) carried forward | 14 | -€3,210 | -€2,747 | +€462 | +14.4% |
| Provisions and deferred taxes | 16 | €27,567 | €27,567 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €27,567 | €27,567 | = | 0.0% |
| Environmental obligations | 163 | €27,567 | €27,567 | = | 0.0% |
| Amounts payable | 17/49 | €36,562 | €2,383 | -€34,180 | -93.5% |
| Amounts payable within one year | 42/48 | €36,562 | €2,383 | -€34,180 | -93.5% |
| Trade debts | 44 | €296 | €139 | -€157 | -53.2% |
| Suppliers | 440/4 | €296 | €139 | -€157 | -53.2% |
| Taxes, remuneration and social security | 45 | €789 | €2,244 | +€1,455 | +184.4% |
| Taxes | 450/3 | €789 | €2,244 | +€1,455 | +184.4% |
| Other amounts payable | 47/48 | €35,477 | €0 | -€35,477 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,393 | €12,117 | +€724 | +6.4% |
| Other operating charges | 640/8 | €547 | €562 | +€16 | +2.8% |
| Gross operating margin | 9900 | €20,817 | €30,303 | +€9,486 | +45.6% |
| Operating profit (loss) | 9901 | €8,877 | €17,623 | +€8,747 | +98.5% |
| Financial income | 75/76B | €164 | €0 | -€164 | -100.0% |
| Recurring financial income | 75 | €164 | €0 | -€164 | -100.0% |
| Financial charges | 65/66B | €135 | €1,076 | +€941 | +697.0% |
| Recurring financial charges | 65 | €135 | €1,076 | +€941 | +697.0% |
| Profit (loss) for the period before taxes | 9903 | €8,906 | €16,547 | +€7,642 | +85.8% |
| Income taxes | 67/77 | €919 | €1,585 | +€666 | +72.5% |
| Profit (loss) for the period | 9904 | €7,987 | €14,962 | +€6,976 | +87.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,987 | €14,962 | +€6,976 | +87.3% |
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 11 October 2026 via checked.be.