SCAGM: 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.
SCAGM
Largest movements
- Receivables within one year +€22,079
up €22,079 (+32.7%), from €67,577 to €89,656
of which Other amounts receivable: +€20,576
- Debts after one year +€15,000
up €15,000 (+5.4%), from €277,000 to €292,000
- Profit (loss) carried forward +€7,290
up €7,290 (+30.8%), from -€23,671 to -€16,381
- Gross operating margin +€6,726
up €6,726, from -€1,415 to €5,311
- Financial income -€1,236
down €1,236 (-10.4%), from €11,905 to €10,669
of which Financial income: -€1,260
- Financial charges -€854
down €854 (-9.6%), from €8,906 to €8,052
- Other operating charges +€638
new in 2024: €638
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.
Derived cash bridge
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 | €283,733 | €306,023 | +€22,290 | +7.9% |
| Fixed assets | 21/28 | €14,072 | €14,072 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,360 | €4,360 | = | 0.0% |
| Land and buildings | 22 | €4,360 | €4,360 | = | 0.0% |
| Financial fixed assets | 28 | €9,712 | €9,712 | = | 0.0% |
| Current assets | 29/58 | €269,661 | €291,951 | +€22,290 | +8.3% |
| Amounts receivable after more than one year | 29 | €185,000 | €185,000 | = | 0.0% |
| Other amounts receivable | 291 | €185,000 | €185,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,577 | €89,656 | +€22,079 | +32.7% |
| Trade receivables | 40 | €7,686 | €9,189 | +€1,503 | +19.6% |
| Other amounts receivable | 41 | €59,891 | €80,467 | +€20,576 | +34.4% |
| Cash at bank and in hand | 54/58 | €17,084 | €17,295 | +€211 | +1.2% |
| Total equity and liabilities | 10/49 | €283,733 | €306,023 | +€22,290 | +7.9% |
| Equity | 10/15 | €6,733 | €14,023 | +€7,290 | +108% |
| Contributions | 10/11 | €30,404 | €30,404 | = | 0.0% |
| Capital | 10 | €30,404 | €30,404 | = | 0.0% |
| Issued capital | 100 | €30,404 | €30,404 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,671 | -€16,381 | +€7,290 | +30.8% |
| Amounts payable | 17/49 | €277,000 | €292,000 | +€15,000 | +5.4% |
| Amounts payable after more than one year | 17 | €277,000 | €292,000 | +€15,000 | +5.4% |
| Financial debts | 170/4 | €277,000 | €292,000 | +€15,000 | +5.4% |
| Non-recurring operating income | 76A | - | €3,053 | +€3,053 | |
| Other operating charges | 640/8 | - | €638 | +€638 | |
| Gross operating margin | 9900 | -€1,415 | €5,311 | +€6,726 | |
| Operating profit (loss) | 9901 | -€1,415 | €4,673 | +€6,088 | |
| Financial income | 75/76B | €11,905 | €10,669 | -€1,236 | -10.4% |
| Recurring financial income | 75 | €11,905 | €10,645 | -€1,260 | -10.6% |
| Non-recurring financial income | 76B | - | €24 | +€24 | |
| Financial charges | 65/66B | €8,906 | €8,052 | -€854 | -9.6% |
| Recurring financial charges | 65 | €8,906 | €8,052 | -€854 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €1,584 | €7,290 | +€5,706 | +360% |
| Profit (loss) for the period | 9904 | €1,584 | €7,290 | +€5,706 | +360% |
| Profit (loss) for the period to be appropriated | 9905 | €1,584 | €7,290 | +€5,706 | +360% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.