SCA CONCEPT: 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.
SCA CONCEPT
Largest movements
- Receivables within one year -€30,289
down €30,289 (-60.8%), from €49,844 to €19,555
of which Trade receivables: -€25,484
- Tangible fixed assets -€2,553
down €2,553 (-61.8%), from €4,131 to €1,579
- Profit (loss) carried forward -€19,923
down €19,923 (-151.2%), from -€13,173 to -€33,097
- Trade debts -€10,408
down €10,408 (-23.6%), from €44,015 to €33,607
- Tax, wage and social debts -€1,655
down €1,655 (-39.3%), from €4,211 to €2,556
of which Remuneration and social security: -€1,235
- Current portion of long-term debt -€649
no longer reported in 2025 (was €649)
- Gross operating margin -€26,472
down €26,472, from €15,485 to -€10,987
- Staff costs -€9,620
down €9,620 (-58.1%), from €16,552 to €6,932
- Other operating charges -€1,195
no longer reported in 2025 (was €1,195)
- Financial charges -€386
down €386 (-95.2%), from €405 to €19
- Financial income -€341
down €341 (-29.8%), from €1,146 to €805
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 | €55,068 | €22,432 | -€32,636 | -59.3% |
| Fixed assets | 21/28 | €4,206 | €1,654 | -€2,553 | -60.7% |
| Tangible fixed assets | 22/27 | €4,131 | €1,579 | -€2,553 | -61.8% |
| Furniture and vehicles | 24 | €4,131 | €1,579 | -€2,553 | -61.8% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €50,861 | €20,778 | -€30,083 | -59.1% |
| Amounts receivable within one year | 40/41 | €49,844 | €19,555 | -€30,289 | -60.8% |
| Trade receivables | 40 | €33,672 | €8,188 | -€25,484 | -75.7% |
| Other amounts receivable | 41 | €16,172 | €11,367 | -€4,805 | -29.7% |
| Cash at bank and in hand | 54/58 | €1,017 | €1,223 | +€206 | +20.3% |
| Total equity and liabilities | 10/49 | €55,068 | €22,432 | -€32,636 | -59.3% |
| Equity | 10/15 | €6,192 | -€13,731 | -€19,923 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €766 | €766 | = | 0.0% |
| Non-distributable reserves | 130/1 | €766 | €766 | = | 0.0% |
| Legal reserve | 130 | €766 | €766 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,173 | -€33,097 | -€19,923 | -151.2% |
| Amounts payable | 17/49 | €48,875 | €36,163 | -€12,713 | -26.0% |
| Amounts payable within one year | 42/48 | €48,875 | €36,163 | -€12,713 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €649 | - | -€649 | |
| Trade debts | 44 | €44,015 | €33,607 | -€10,408 | -23.6% |
| Suppliers | 440/4 | €44,015 | €33,607 | -€10,408 | -23.6% |
| Taxes, remuneration and social security | 45 | €4,211 | €2,556 | -€1,655 | -39.3% |
| Taxes | 450/3 | €2,024 | €1,603 | -€421 | -20.8% |
| Remuneration and social security | 454/9 | €2,188 | €953 | -€1,235 | -56.4% |
| Remuneration, social security and pensions | 62 | €16,552 | €6,932 | -€9,620 | -58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,852 | €2,553 | -€299 | -10.5% |
| Other operating charges | 640/8 | €1,195 | - | -€1,195 | |
| Gross operating margin | 9900 | €15,485 | -€10,987 | -€26,472 | |
| Operating profit (loss) | 9901 | -€5,113 | -€20,472 | -€15,359 | -300.4% |
| Financial income | 75/76B | €1,146 | €805 | -€341 | -29.8% |
| Recurring financial income | 75 | €1,146 | €805 | -€341 | -29.8% |
| Financial charges | 65/66B | €405 | €19 | -€386 | -95.2% |
| Recurring financial charges | 65 | €405 | €19 | -€386 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,372 | -€19,686 | -€15,314 | -350.3% |
| Income taxes | 67/77 | €230 | €237 | +€7 | +3.1% |
| Profit (loss) for the period | 9904 | -€4,602 | -€19,923 | -€15,321 | -332.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,602 | -€19,923 | -€15,321 | -332.9% |
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 3 October 2026 via checked.be.