SC Santé & Performance: 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 Santé & Performance
Largest movements
- Cash +€12,618
up €12,618 (+164%), from €7,716 to €20,334
mainly Net result for the year (+€18,155) and Tax, wage and social debts (+€4,155)
- Receivables within one year +€4,663
new in 2025: €4,663
- Deferred charges and accrued income +€3,274
up €3,274 (+435%), from €753 to €4,027
- Tangible fixed assets +€1,065
new in 2025: €1,065
- Reserves +€18,000
new in 2025: €18,000
- Tax, wage and social debts +€4,155
up €4,155 (+291%), from €1,430 to €5,585
of which Remuneration and social security: +€2,483
- Trade debts -€659
down €659 (-63.9%), from €1,032 to €373
- Gross operating margin +€20,005
up €20,005 (+367%), from €5,457 to €25,462
- Taxes +€6,085
up €6,085 (+426%), from €1,430 to €7,515
- Financial income +€288
new in 2025: €288
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 | €8,469 | €30,090 | +€21,621 | +255% |
| Fixed assets | 21/28 | - | €1,065 | +€1,065 | |
| Tangible fixed assets | 22/27 | - | €1,065 | +€1,065 | |
| Furniture and vehicles | 24 | - | €1,065 | +€1,065 | |
| Current assets | 29/58 | €8,469 | €29,025 | +€20,556 | +243% |
| Amounts receivable within one year | 40/41 | - | €4,663 | +€4,663 | |
| Other amounts receivable | 41 | - | €4,663 | +€4,663 | |
| Cash at bank and in hand | 54/58 | €7,716 | €20,334 | +€12,618 | +164% |
| Deferred charges and accrued income | 490/1 | €753 | €4,027 | +€3,274 | +435% |
| Total equity and liabilities | 10/49 | €8,469 | €30,090 | +€21,621 | +255% |
| Equity | 10/15 | €5,977 | €24,132 | +€18,155 | +304% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €18,000 | +€18,000 | |
| Distributable reserves | 133 | - | €18,000 | +€18,000 | |
| Profit (loss) carried forward | 14 | €3,977 | €4,132 | +€155 | +3.9% |
| Amounts payable | 17/49 | €2,492 | €5,958 | +€3,465 | +139% |
| Amounts payable within one year | 42/48 | €2,492 | €5,958 | +€3,465 | +139% |
| Trade debts | 44 | €1,032 | €373 | -€659 | -63.9% |
| Suppliers | 440/4 | €1,032 | €373 | -€659 | -63.9% |
| Taxes, remuneration and social security | 45 | €1,430 | €5,585 | +€4,155 | +291% |
| Taxes | 450/3 | €1,430 | €3,102 | +€1,672 | +117% |
| Remuneration and social security | 454/9 | - | €2,483 | +€2,483 | |
| Other amounts payable | 47/48 | €30 | €0 | -€30 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €34 | +€34 | |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €5,457 | €25,462 | +€20,005 | +367% |
| Operating profit (loss) | 9901 | €5,407 | €25,428 | +€20,021 | +370% |
| Financial income | 75/76B | - | €288 | +€288 | |
| Recurring financial income | 75 | - | €288 | +€288 | |
| Financial charges | 65/66B | - | €45 | +€45 | |
| Recurring financial charges | 65 | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | €5,407 | €25,670 | +€20,264 | +375% |
| Income taxes | 67/77 | €1,430 | €7,515 | +€6,085 | +426% |
| Profit (loss) for the period | 9904 | €3,977 | €18,155 | +€14,178 | +357% |
| Profit (loss) for the period to be appropriated | 9905 | €3,977 | €18,155 | +€14,178 | +357% |
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 13 October 2026 via checked.be.