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SC TECHNIC: 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.

What changed

SC TECHNIC

BE 0474.820.344
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€55,986
2023 · €29,184+€26,802
Equity
€249,932
2023 · €193,946+€55,986
Cash
€6,870
2023 · €45,383-€38,513
Balance sheet total
€291,726
2023 · €253,081+€38,645

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€70,915

    up €70,915 (+49.3%), from €143,966 to €214,880

    of which Trade receivables: +€71,946

  • Cash -€38,513

    down €38,513 (-84.9%), from €45,383 to €6,870

    mainly Receivables within one year (-€70,915) and Trade debts (-€15,544)

  • Stocks and contracts +€8,000

    up €8,000 (+14.5%), from €55,046 to €63,046

Equity and liabilities
  • Reserves +€55,000

    up €55,000 (+30.4%), from €180,860 to €235,860

    of which Distributable reserves: +€55,000

  • Trade debts -€15,544

    down €15,544 (-62.3%), from €24,936 to €9,392

  • Tax, wage and social debts +€10,280

    up €10,280 (+54.4%), from €18,892 to €29,172

    of which Taxes: +€14,438

  • Other debts -€4,850

    down €4,850 (-95.2%), from €5,096 to €246

  • Current portion of long-term debt -€4,314

    down €4,314 (-59.1%), from €7,298 to €2,984

Income statement
  • Gross operating margin +€34,506

    up €34,506 (+30.1%), from €114,481 to €148,988

  • Taxes +€13,283

    up €13,283 (+89.2%), from €14,898 to €28,181

  • Depreciation -€4,708

    down €4,708 (-70.6%), from €6,665 to €1,956

  • Other operating charges -€2,190

    down €2,190 (-44.9%), from €4,883 to €2,692

From the 2023 result to the 2024 result

effect on the 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 2023 €29,184
Gross operating margin +€34,506
Staff costs -€1,299
Depreciation +€4,708
Other operating charges +€2,190
Financial income -€283
Financial charges +€262
Taxes -€13,283
Result 2024 €55,986

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations -€34,199
Investment €0
Financing -€4,314
Cash 2023 €45,383
Net result for the year +€55,986
Depreciation +€1,956
Stocks and contracts -€8,000
Receivables within one year -€70,915
Deferred charges and accrued income -€199
Trade debts -€15,544
Tax, wage and social debts +€10,280
Other debts -€4,850
Accrued charges and deferred income -€2,913
Current portion of long-term debt -€4,314
Cash 2024 €6,870
Every line side by side 47 lines
Line Code 2023 2024 Change %
Total assets 20/58 €253,081 €291,726 +€38,645 +15.3%
Fixed assets 21/28 €4,154 €2,197 -€1,956 -47.1%
Tangible fixed assets 22/27 €4,104 €2,148 -€1,956 -47.7%
Plant, machinery and equipment 23 €3,867 €2,148 -€1,720 -44.5%
Furniture and vehicles 24 €237 - -€237
Financial fixed assets 28 €50 €50 = 0.0%
Current assets 29/58 €248,927 €289,528 +€40,601 +16.3%
Stocks and contracts in progress 3 €55,046 €63,046 +€8,000 +14.5%
Stocks 30/36 €55,046 €63,046 +€8,000 +14.5%
Amounts receivable within one year 40/41 €143,966 €214,880 +€70,915 +49.3%
Trade receivables 40 €138,071 €210,017 +€71,946 +52.1%
Other amounts receivable 41 €5,895 €4,864 -€1,031 -17.5%
Cash at bank and in hand 54/58 €45,383 €6,870 -€38,513 -84.9%
Deferred charges and accrued income 490/1 €4,534 €4,733 +€199 +4.4%
Total equity and liabilities 10/49 €253,081 €291,726 +€38,645 +15.3%
Equity 10/15 €193,946 €249,932 +€55,986 +28.9%
Contributions 10/11 €12,450 €12,450 = 0.0%
Outside capital 11 €12,450 €12,450 = 0.0%
Other 1109/19 €12,450 €12,450 = 0.0%
Reserves 13 €180,860 €235,860 +€55,000 +30.4%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Legal reserve 130 €1,860 €1,860 = 0.0%
Distributable reserves 133 €179,000 €234,000 +€55,000 +30.7%
Profit (loss) carried forward 14 €636 €1,622 +€986 +155.0%
Amounts payable 17/49 €59,135 €41,794 -€17,341 -29.3%
Amounts payable within one year 42/48 €56,222 €41,794 -€14,428 -25.7%
Current portion of amounts payable after more than one year 42 €7,298 €2,984 -€4,314 -59.1%
Trade debts 44 €24,936 €9,392 -€15,544 -62.3%
Suppliers 440/4 €24,936 €9,392 -€15,544 -62.3%
Taxes, remuneration and social security 45 €18,892 €29,172 +€10,280 +54.4%
Taxes 450/3 €5,000 €19,438 +€14,438 +288.8%
Remuneration and social security 454/9 €13,892 €9,733 -€4,159 -29.9%
Other amounts payable 47/48 €5,096 €246 -€4,850 -95.2%
Accrued charges and deferred income 492/3 €2,913 - -€2,913
Remuneration, social security and pensions 62 €58,464 €59,763 +€1,299 +2.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €6,665 €1,956 -€4,708 -70.6%
Other operating charges 640/8 €4,883 €2,692 -€2,190 -44.9%
Gross operating margin 9900 €114,481 €148,988 +€34,506 +30.1%
Operating profit (loss) 9901 €44,470 €84,576 +€40,106 +90.2%
Financial income 75/76B €526 €243 -€283 -53.8%
Recurring financial income 75 €526 €243 -€283 -53.8%
Financial charges 65/66B €914 €652 -€262 -28.6%
Recurring financial charges 65 €914 €652 -€262 -28.6%
Profit (loss) for the period before taxes 9903 €44,082 €84,166 +€40,085 +90.9%
Income taxes 67/77 €14,898 €28,181 +€13,283 +89.2%
Profit (loss) for the period 9904 €29,184 €55,986 +€26,802 +91.8%
Profit (loss) for the period to be appropriated 9905 €29,184 €55,986 +€26,802 +91.8%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.