SC4People: 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.
SC4People
Largest movements
- Cash +€13,648
up €13,648 (+65.3%), from €20,908 to €34,556
mainly Other debts (+€59,976) and Net result for the year (+€51,546)
- Receivables within one year +€9,768
up €9,768 (+10.7%), from €91,513 to €101,281
of which Trade receivables: +€5,403
- Deferred charges and accrued income +€1,672
up €1,672 (+90.8%), from €1,841 to €3,513
- Other debts +€59,976
up €59,976 (+240%), from €25,024 to €85,000
- Reserves -€33,500
down €33,500 (-47.0%), from €71,300 to €37,800
- Tax, wage and social debts -€8,076
down €8,076 (-43.0%), from €18,791 to €10,716
of which Remuneration and social security: -€4,200
- Trade debts +€5,458
up €5,458 (+306%), from €1,785 to €7,243
- Gross operating margin -€11,595
down €11,595 (-14.6%), from €79,359 to €67,764
- Taxes -€2,302
down €2,302 (-14.1%), from €16,350 to €14,048
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 | €116,949 | €140,853 | +€23,904 | +20.4% |
| Fixed assets | 21/28 | €2,687 | €1,503 | -€1,184 | -44.1% |
| Tangible fixed assets | 22/27 | €2,687 | €1,503 | -€1,184 | -44.1% |
| Furniture and vehicles | 24 | €1,911 | €939 | -€972 | -50.9% |
| Other tangible fixed assets | 26 | €776 | €564 | -€212 | -27.3% |
| Current assets | 29/58 | €114,262 | €139,350 | +€25,088 | +22.0% |
| Amounts receivable within one year | 40/41 | €91,513 | €101,281 | +€9,768 | +10.7% |
| Trade receivables | 40 | €81,513 | €86,916 | +€5,403 | +6.6% |
| Other amounts receivable | 41 | €10,000 | €14,365 | +€4,365 | +43.6% |
| Cash at bank and in hand | 54/58 | €20,908 | €34,556 | +€13,648 | +65.3% |
| Deferred charges and accrued income | 490/1 | €1,841 | €3,513 | +€1,672 | +90.8% |
| Total equity and liabilities | 10/49 | €116,949 | €140,853 | +€23,904 | +20.4% |
| Equity | 10/15 | €71,349 | €37,894 | -€33,454 | -46.9% |
| Reserves | 13 | €71,300 | €37,800 | -€33,500 | -47.0% |
| Distributable reserves | 133 | €71,300 | €37,800 | -€33,500 | -47.0% |
| Profit (loss) carried forward | 14 | €49 | €94 | +€46 | +93.8% |
| Amounts payable | 17/49 | €45,600 | €102,958 | +€57,358 | +126% |
| Amounts payable within one year | 42/48 | €45,600 | €102,958 | +€57,358 | +126% |
| Trade debts | 44 | €1,785 | €7,243 | +€5,458 | +306% |
| Suppliers | 440/4 | €1,785 | €7,243 | +€5,458 | +306% |
| Taxes, remuneration and social security | 45 | €18,791 | €10,716 | -€8,076 | -43.0% |
| Taxes | 450/3 | €14,591 | €10,716 | -€3,876 | -26.6% |
| Remuneration and social security | 454/9 | €4,200 | - | -€4,200 | |
| Other amounts payable | 47/48 | €25,024 | €85,000 | +€59,976 | +240% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,701 | €1,184 | -€517 | -30.4% |
| Other operating charges | 640/8 | €871 | €963 | +€92 | +10.6% |
| Gross operating margin | 9900 | €79,359 | €67,764 | -€11,595 | -14.6% |
| Operating profit (loss) | 9901 | €76,788 | €65,618 | -€11,170 | -14.5% |
| Financial income | 75/76B | €0 | €533 | +€533 | +444,408% |
| Recurring financial income | 75 | €0 | €533 | +€533 | +444,408% |
| Financial charges | 65/66B | €89 | €558 | +€469 | +530% |
| Recurring financial charges | 65 | €89 | €558 | +€469 | +530% |
| Profit (loss) for the period before taxes | 9903 | €76,700 | €65,593 | -€11,106 | -14.5% |
| Income taxes | 67/77 | €16,350 | €14,048 | -€2,302 | -14.1% |
| Profit (loss) for the period | 9904 | €60,350 | €51,546 | -€8,804 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €60,350 | €51,546 | -€8,804 | -14.6% |
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 24 October 2026 via checked.be.