SCA CONSULTANCE: 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.
SCA CONSULTANCE
Largest movements
- Receivables within one year -€3,907
down €3,907 (-51.8%), from €7,548 to €3,641
of which Trade receivables: -€3,913
- Tangible fixed assets -€3,838
down €3,838 (-34.8%), from €11,026 to €7,188
of which Plant, machinery and equipment: -€1,922
- Deferred charges and accrued income +€3,531
new in 2025: €3,531
- Cash +€414
up €414 (+28.1%), from €1,471 to €1,885
mainly Receivables within one year (+€3,907) and Depreciation (+€3,838)
- Profit (loss) carried forward -€7,566
down €7,566 (-7.2%), from -€105,570 to -€113,137
- Other debts +€3,751
up €3,751 (+4.2%), from €88,926 to €92,677
- Short-term financial debts -€3,045
down €3,045 (-55.4%), from €5,499 to €2,454
- Trade debts +€2,968
up €2,968 (+152%), from €1,950 to €4,917
- Gross operating margin +€39,130
up €39,130 (+95.1%), from -€41,147 to -€2,017
- Financial income -€1,655
no longer reported in 2025 (was €1,655)
- Financial charges -€605
down €605 (-40.3%), from €1,501 to €895
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 | €21,220 | €17,246 | -€3,974 | -18.7% |
| Fixed assets | 21/28 | €12,201 | €8,188 | -€4,013 | -32.9% |
| Tangible fixed assets | 22/27 | €11,026 | €7,188 | -€3,838 | -34.8% |
| Plant, machinery and equipment | 23 | €6,718 | €4,796 | -€1,922 | -28.6% |
| Furniture and vehicles | 24 | €4,308 | €2,392 | -€1,916 | -44.5% |
| Financial fixed assets | 28 | €1,175 | €1,000 | -€175 | -14.9% |
| Current assets | 29/58 | €9,019 | €9,057 | +€38 | +0.4% |
| Amounts receivable within one year | 40/41 | €7,548 | €3,641 | -€3,907 | -51.8% |
| Trade receivables | 40 | €7,529 | €3,616 | -€3,913 | -52.0% |
| Other amounts receivable | 41 | €20 | €25 | +€5 | +27.9% |
| Cash at bank and in hand | 54/58 | €1,471 | €1,885 | +€414 | +28.1% |
| Deferred charges and accrued income | 490/1 | - | €3,531 | +€3,531 | |
| Total equity and liabilities | 10/49 | €21,220 | €17,246 | -€3,974 | -18.7% |
| Equity | 10/15 | -€78,024 | -€85,590 | -€7,566 | -9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,346 | €21,346 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,346 | €1,346 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,346 | €1,346 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,570 | -€113,137 | -€7,566 | -7.2% |
| Amounts payable | 17/49 | €99,244 | €102,836 | +€3,592 | +3.6% |
| Amounts payable within one year | 42/48 | €99,244 | €102,836 | +€3,592 | +3.6% |
| Financial debts | 43 | €5,499 | €2,454 | -€3,045 | -55.4% |
| Credit institutions | 430/8 | €5,499 | €2,454 | -€3,045 | -55.4% |
| Trade debts | 44 | €1,950 | €4,917 | +€2,968 | +152% |
| Suppliers | 440/4 | €1,950 | €4,917 | +€2,968 | +152% |
| Taxes, remuneration and social security | 45 | €2,869 | €2,788 | -€81 | -2.8% |
| Taxes | 450/3 | €1,253 | €1,172 | -€81 | -6.5% |
| Remuneration and social security | 454/9 | €1,616 | €1,616 | = | 0.0% |
| Other amounts payable | 47/48 | €88,926 | €92,677 | +€3,751 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,070 | €3,838 | -€232 | -5.7% |
| Other operating charges | 640/8 | €634 | €490 | -€144 | -22.7% |
| Gross operating margin | 9900 | -€41,147 | -€2,017 | +€39,130 | +95.1% |
| Operating profit (loss) | 9901 | -€45,851 | -€6,345 | +€39,506 | +86.2% |
| Financial income | 75/76B | €1,655 | - | -€1,655 | |
| Recurring financial income | 75 | €1,655 | - | -€1,655 | |
| Financial charges | 65/66B | €1,501 | €895 | -€605 | -40.3% |
| Recurring financial charges | 65 | €1,501 | €895 | -€605 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | -€45,697 | -€7,240 | +€38,457 | +84.2% |
| Income taxes | 67/77 | €632 | €326 | -€305 | -48.3% |
| Profit (loss) for the period | 9904 | -€46,329 | -€7,566 | +€38,762 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,329 | -€7,566 | +€38,762 | +83.7% |
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 15 October 2026 via checked.be.