SC2: 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.
SC2
Largest movements
- Receivables within one year +€13,101
up €13,101 (+58.1%), from €22,549 to €35,650
of which Trade receivables: +€33,150
- Deferred charges and accrued income -€10,000
no longer reported in 2025 (was €10,000)
- Tangible fixed assets -€1,535
down €1,535 (-37.0%), from €4,150 to €2,615
of which Furniture and vehicles: -€1,535
- Cash -€615
no longer reported in 2025 (was €615)
mainly Receivables within one year (-€13,101) and Tax, wage and social debts (-€3,402)
- Tax, wage and social debts -€3,402
down €3,402 (-31.2%), from €10,916 to €7,514
- Short-term financial debts +€2,957
new in 2025: €2,957
- Other debts +€1,254
new in 2025: €1,254
- Other operating charges -€990
no longer reported in 2025 (was €990)
- Financial income -€597
no longer reported in 2025 (was €597)
- Depreciation +€375
up €375 (+32.3%), from €1,160 to €1,535
- Taxes -€187
down €187 (-94.3%), from €199 to €11
- Financial charges +€118
up €118 (+10.0%), from €1,185 to €1,303
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 | €39,314 | €40,265 | +€951 | +2.4% |
| Fixed assets | 21/28 | €6,150 | €4,615 | -€1,535 | -25.0% |
| Tangible fixed assets | 22/27 | €4,150 | €2,615 | -€1,535 | -37.0% |
| Land and buildings | 22 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €4,150 | €2,615 | -€1,535 | -37.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €33,164 | €35,650 | +€2,486 | +7.5% |
| Amounts receivable within one year | 40/41 | €22,549 | €35,650 | +€13,101 | +58.1% |
| Trade receivables | 40 | - | €33,150 | +€33,150 | |
| Other amounts receivable | 41 | €22,549 | €2,500 | -€20,049 | -88.9% |
| Cash at bank and in hand | 54/58 | €615 | - | -€615 | |
| Deferred charges and accrued income | 490/1 | €10,000 | - | -€10,000 | |
| Total equity and liabilities | 10/49 | €39,314 | €40,265 | +€951 | +2.4% |
| Equity | 10/15 | €24,635 | €24,676 | +€41 | +0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,297 | €2,297 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,297 | €1,297 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,746 | €3,788 | +€41 | +1.1% |
| Amounts payable | 17/49 | €14,679 | €15,589 | +€910 | +6.2% |
| Amounts payable within one year | 42/48 | €14,679 | €15,589 | +€910 | +6.2% |
| Financial debts | 43 | - | €2,957 | +€2,957 | |
| Credit institutions | 430/8 | - | €2,957 | +€2,957 | |
| Trade debts | 44 | €3,763 | €3,863 | +€100 | +2.7% |
| Suppliers | 440/4 | €3,763 | €3,863 | +€100 | +2.7% |
| Taxes, remuneration and social security | 45 | €10,916 | €7,514 | -€3,402 | -31.2% |
| Taxes | 450/3 | €10,916 | €7,514 | -€3,402 | -31.2% |
| Other amounts payable | 47/48 | - | €1,254 | +€1,254 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,160 | €1,535 | +€375 | +32.3% |
| Other operating charges | 640/8 | €990 | - | -€990 | |
| Gross operating margin | 9900 | €2,936 | €2,890 | -€46 | -1.6% |
| Operating profit (loss) | 9901 | €787 | €1,356 | +€569 | +72.3% |
| Financial income | 75/76B | €597 | - | -€597 | |
| Recurring financial income | 75 | €597 | - | -€597 | |
| Financial charges | 65/66B | €1,185 | €1,303 | +€118 | +10.0% |
| Recurring financial charges | 65 | €1,185 | €1,303 | +€118 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €199 | €53 | -€146 | -73.6% |
| Income taxes | 67/77 | €199 | €11 | -€187 | -94.3% |
| Profit (loss) for the period | 9904 | €1 | €41 | +€41 | +7255.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1 | €41 | +€41 | +7255.4% |
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.