SCA MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€1,314
up €1,314 (+26436.6%), from €5 to €1,319
mainly Net result for the year (+€15,558) and Receivables within one year (+€932)
- Receivables within one year -€932
down €932 (-6.5%), from €14,396 to €13,464
of which Other amounts receivable: -€2,837
- Tangible fixed assets -€719
down €719 (-56.2%), from €1,281 to €562
of which Furniture and vehicles: -€472
- Profit (loss) carried forward +€15,558
up €15,558, from -€14,903 to €654
- Other debts -€7,818
down €7,818 (-75.5%), from €10,360 to €2,542
- Tax, wage and social debts -€3,282
down €3,282 (-42.8%), from €7,673 to €4,392
- Short-term financial debts -€2,573
no longer reported in 2025 (was €2,573)
- Trade debts -€1,974
down €1,974 (-39.8%), from €4,965 to €2,992
- Gross operating margin +€23,041
up €23,041, from -€2,558 to €20,483
- Taxes +€2,825
up €2,825 (+1583.6%), from €178 to €3,004
- Financial income -€339
down €339 (-99.8%), from €340 to €1
- Other operating charges -€212
down €212 (-30.8%), from €688 to €476
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 | €16,242 | €15,941 | -€301 | -1.9% |
| Fixed assets | 21/28 | €1,281 | €562 | -€719 | -56.2% |
| Tangible fixed assets | 22/27 | €1,281 | €562 | -€719 | -56.2% |
| Furniture and vehicles | 24 | €909 | €437 | -€472 | -51.9% |
| Other tangible fixed assets | 26 | €372 | €125 | -€247 | -66.5% |
| Current assets | 29/58 | €14,961 | €15,380 | +€419 | +2.8% |
| Amounts receivable within one year | 40/41 | €14,396 | €13,464 | -€932 | -6.5% |
| Trade receivables | 40 | €7,563 | €9,468 | +€1,906 | +25.2% |
| Other amounts receivable | 41 | €6,833 | €3,996 | -€2,837 | -41.5% |
| Cash at bank and in hand | 54/58 | €5 | €1,319 | +€1,314 | +26436.6% |
| Deferred charges and accrued income | 490/1 | €560 | €596 | +€36 | +6.5% |
| Total equity and liabilities | 10/49 | €16,242 | €15,941 | -€301 | -1.9% |
| Equity | 10/15 | -€11,903 | €3,654 | +€15,558 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,903 | €654 | +€15,558 | |
| Amounts payable | 17/49 | €28,145 | €12,287 | -€15,859 | -56.3% |
| Amounts payable within one year | 42/48 | €27,940 | €12,287 | -€15,654 | -56.0% |
| Current portion of amounts payable after more than one year | 42 | €2,369 | €2,362 | -€7 | -0.3% |
| Financial debts | 43 | €2,573 | - | -€2,573 | |
| Credit institutions | 430/8 | €2,573 | - | -€2,573 | |
| Trade debts | 44 | €4,965 | €2,992 | -€1,974 | -39.8% |
| Suppliers | 440/4 | €4,965 | €2,992 | -€1,974 | -39.8% |
| Taxes, remuneration and social security | 45 | €7,673 | €4,392 | -€3,282 | -42.8% |
| Taxes | 450/3 | €7,673 | €4,392 | -€3,282 | -42.8% |
| Other amounts payable | 47/48 | €10,360 | €2,542 | -€7,818 | -75.5% |
| Accrued charges and deferred income | 492/3 | €205 | - | -€205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | €719 | -€180 | -20.1% |
| Other operating charges | 640/8 | €688 | €476 | -€212 | -30.8% |
| Non-recurring operating charges | 66A | €10,140 | - | -€10,140 | |
| Gross operating margin | 9900 | -€2,558 | €20,483 | +€23,041 | |
| Operating profit (loss) | 9901 | -€14,285 | €19,288 | +€33,574 | |
| Financial income | 75/76B | €340 | €1 | -€339 | -99.8% |
| Recurring financial income | 75 | €340 | €1 | -€339 | -99.8% |
| Financial charges | 65/66B | €809 | €727 | -€82 | -10.2% |
| Recurring financial charges | 65 | €809 | €727 | -€82 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,755 | €18,562 | +€33,317 | |
| Income taxes | 67/77 | €178 | €3,004 | +€2,825 | +1583.6% |
| Profit (loss) for the period | 9904 | -€14,933 | €15,558 | +€30,491 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,933 | €15,558 | +€30,491 |
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 7 October 2026 via checked.be.