SCA Consulting: 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 Consulting
Largest movements
- Receivables within one year -€37,655
down €37,655 (-47.7%), from €78,979 to €41,324
of which Trade receivables: -€45,145
- Tangible fixed assets +€7,694
new in 2024: €7,694
of which Other tangible fixed assets: +€6,141
- Cash -€2,050
down €2,050 (-15.7%), from €13,091 to €11,041
mainly Trade debts (-€20,521) and Investment in fixed assets (net) (-€10,912)
- Financial fixed assets +€1,200
new in 2024: €1,200
- Trade debts -€20,521
down €20,521 (-59.2%), from €34,672 to €14,151
- Tax, wage and social debts -€5,670
down €5,670 (-24.9%), from €22,776 to €17,106
- Other debts -€3,571
no longer reported in 2024 (was €3,571)
- Profit (loss) carried forward -€1,050
down €1,050 (-4.9%), from €21,430 to €20,381
- Gross operating margin -€24,095
down €24,095 (-80.5%), from €29,944 to €5,850
- Taxes -€5,136
down €5,136 (-78.7%), from €6,528 to €1,392
- Other operating charges +€3,352
up €3,352 (+1384.5%), from €242 to €3,594
- Depreciation +€2,017
new in 2024: €2,017
- Financial charges -€1,024
down €1,024 (-89.3%), from €1,148 to €123
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,070 | €61,259 | -€30,811 | -33.5% |
| Fixed assets | 21/28 | - | €8,894 | +€8,894 | |
| Tangible fixed assets | 22/27 | - | €7,694 | +€7,694 | |
| Furniture and vehicles | 24 | - | €1,553 | +€1,553 | |
| Other tangible fixed assets | 26 | - | €6,141 | +€6,141 | |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €92,070 | €52,365 | -€39,705 | -43.1% |
| Amounts receivable within one year | 40/41 | €78,979 | €41,324 | -€37,655 | -47.7% |
| Trade receivables | 40 | €78,979 | €33,834 | -€45,145 | -57.2% |
| Other amounts receivable | 41 | - | €7,490 | +€7,490 | |
| Cash at bank and in hand | 54/58 | €13,091 | €11,041 | -€2,050 | -15.7% |
| Total equity and liabilities | 10/49 | €92,070 | €61,259 | -€30,811 | -33.5% |
| Equity | 10/15 | €31,052 | €30,002 | -€1,050 | -3.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,621 | €7,621 | = | 0.0% |
| Distributable reserves | 133 | €7,621 | €7,621 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,430 | €20,381 | -€1,050 | -4.9% |
| Amounts payable | 17/49 | €61,018 | €31,257 | -€29,761 | -48.8% |
| Amounts payable within one year | 42/48 | €61,018 | €31,257 | -€29,761 | -48.8% |
| Trade debts | 44 | €34,672 | €14,151 | -€20,521 | -59.2% |
| Suppliers | 440/4 | €34,672 | €14,151 | -€20,521 | -59.2% |
| Taxes, remuneration and social security | 45 | €22,776 | €17,106 | -€5,670 | -24.9% |
| Taxes | 450/3 | €22,776 | €17,106 | -€5,670 | -24.9% |
| Other amounts payable | 47/48 | €3,571 | - | -€3,571 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,017 | +€2,017 | |
| Other operating charges | 640/8 | €242 | €3,594 | +€3,352 | +1384.5% |
| Non-recurring operating charges | 66A | €700 | - | -€700 | |
| Gross operating margin | 9900 | €29,944 | €5,850 | -€24,095 | -80.5% |
| Operating profit (loss) | 9901 | €29,002 | €239 | -€28,764 | -99.2% |
| Financial income | 75/76B | €103 | €227 | +€124 | +119.6% |
| Recurring financial income | 75 | €103 | €227 | +€124 | +119.6% |
| Financial charges | 65/66B | €1,148 | €123 | -€1,024 | -89.3% |
| Recurring financial charges | 65 | €1,148 | €123 | -€1,024 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | €27,958 | €342 | -€27,616 | -98.8% |
| Income taxes | 67/77 | €6,528 | €1,392 | -€5,136 | -78.7% |
| Profit (loss) for the period | 9904 | €21,430 | -€1,050 | -€22,480 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,430 | -€1,050 | -€22,480 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.