SC2 CONSULTANTS: 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.
SC2 CONSULTANTS
Largest movements
- Cash +€25,205
up €25,205 (+48.5%), from €51,922 to €77,127
mainly Net result for the year (+€29,800) and Trade debts (+€15,286)
- Receivables within one year -€6,855
down €6,855 (-57.9%), from €11,846 to €4,991
- Tangible fixed assets +€6,011
up €6,011 (+1.8%), from €337,446 to €343,457
of which Plant, machinery and equipment: +€13,123
- Reserves +€29,800
up €29,800 (+41.5%), from €71,785 to €101,585
- Trade debts +€15,286
up €15,286 (+1304.0%), from €1,172 to €16,458
- Tax, wage and social debts -€9,598
down €9,598 (-57.6%), from €16,669 to €7,072
- Other debts -€8,562
down €8,562 (-5.7%), from €150,061 to €141,499
- Taxes -€4,053
down €4,053 (-21.4%), from €18,931 to €14,878
- Other operating charges +€4,052
up €4,052 (+374.1%), from €1,083 to €5,135
- Gross operating margin -€2,525
down €2,525 (-3.4%), from €74,699 to €72,174
- Financial charges -€1,984
down €1,984 (-21.1%), from €9,390 to €7,406
- Depreciation +€1,853
up €1,853 (+14.1%), from €13,105 to €14,958
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 | €403,598 | €428,827 | +€25,229 | +6.3% |
| Fixed assets | 21/28 | €337,846 | €343,857 | +€6,011 | +1.8% |
| Tangible fixed assets | 22/27 | €337,446 | €343,457 | +€6,011 | +1.8% |
| Land and buildings | 22 | €327,387 | €316,649 | -€10,738 | -3.3% |
| Plant, machinery and equipment | 23 | €6,418 | €19,541 | +€13,123 | +204.5% |
| Furniture and vehicles | 24 | €1,395 | €5,411 | +€4,016 | +287.8% |
| Other tangible fixed assets | 26 | €2,246 | €1,855 | -€390 | -17.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €65,752 | €84,970 | +€19,218 | +29.2% |
| Amounts receivable within one year | 40/41 | €11,846 | €4,991 | -€6,855 | -57.9% |
| Trade receivables | 40 | €11,846 | €4,991 | -€6,855 | -57.9% |
| Cash at bank and in hand | 54/58 | €51,922 | €77,127 | +€25,205 | +48.5% |
| Deferred charges and accrued income | 490/1 | €1,984 | €2,852 | +€868 | +43.7% |
| Total equity and liabilities | 10/49 | €403,598 | €428,827 | +€25,229 | +6.3% |
| Equity | 10/15 | €233,998 | €263,798 | +€29,800 | +12.7% |
| Contributions | 10/11 | €162,213 | €162,213 | = | 0.0% |
| Reserves | 13 | €71,785 | €101,585 | +€29,800 | +41.5% |
| Distributable reserves | 133 | €71,785 | €101,585 | +€29,800 | +41.5% |
| Profit (loss) carried forward | 14 | €0 | - | -€0 | |
| Amounts payable | 17/49 | €169,600 | €165,029 | -€4,572 | -2.7% |
| Amounts payable within one year | 42/48 | €167,903 | €165,029 | -€2,874 | -1.7% |
| Trade debts | 44 | €1,172 | €16,458 | +€15,286 | +1304.0% |
| Suppliers | 440/4 | €1,172 | €16,458 | +€15,286 | +1304.0% |
| Taxes, remuneration and social security | 45 | €16,669 | €7,072 | -€9,598 | -57.6% |
| Taxes | 450/3 | €16,669 | €7,072 | -€9,598 | -57.6% |
| Other amounts payable | 47/48 | €150,061 | €141,499 | -€8,562 | -5.7% |
| Accrued charges and deferred income | 492/3 | €1,697 | - | -€1,697 | |
| Non-recurring operating income | 76A | €1,878 | - | -€1,878 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,105 | €14,958 | +€1,853 | +14.1% |
| Other operating charges | 640/8 | €1,083 | €5,135 | +€4,052 | +374.1% |
| Gross operating margin | 9900 | €74,699 | €72,174 | -€2,525 | -3.4% |
| Operating profit (loss) | 9901 | €60,511 | €52,081 | -€8,430 | -13.9% |
| Financial income | 75/76B | €60 | €4 | -€56 | -93.4% |
| Recurring financial income | 75 | €60 | €4 | -€56 | -93.4% |
| Financial charges | 65/66B | €9,390 | €7,406 | -€1,984 | -21.1% |
| Recurring financial charges | 65 | €9,390 | €7,406 | -€1,984 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €51,181 | €44,679 | -€6,503 | -12.7% |
| Income taxes | 67/77 | €18,931 | €14,878 | -€4,053 | -21.4% |
| Profit (loss) for the period | 9904 | €32,250 | €29,800 | -€2,450 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,250 | €29,800 | -€2,450 | -7.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.