SCAI CONSTRUCT: 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.
SCAI CONSTRUCT
Largest movements
- Receivables within one year +€15,116
up €15,116 (+25.1%), from €60,111 to €75,227
of which Trade receivables: +€15,910
- Tangible fixed assets +€1,671
up €1,671 (+334.2%), from €500 to €2,171
- Cash -€1,631
down €1,631 (-22.3%), from €7,325 to €5,693
mainly Receivables within one year (-€15,116) and Trade debts (-€7,177)
- Deferred charges and accrued income -€1,002
down €1,002 (-37.5%), from €2,672 to €1,670
- Profit (loss) carried forward +€20,391
up €20,391 (+37.3%), from €54,605 to €74,996
- Trade debts -€7,177
down €7,177 (-99.3%), from €7,230 to €53
- Tax, wage and social debts +€940
up €940 (+11.4%), from €8,272 to €9,212
of which Taxes: +€3,230
- Purchases and services -€73,073
down €73,073 (-13.7%), from €534,952 to €461,879
- Turnover -€64,978
down €64,978 (-11.9%), from €543,851 to €478,874
- Gross operating margin +€17,740
up €17,740 (+158.2%), from €11,214 to €28,954
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 | €70,608 | €84,761 | +€14,153 | +20.0% |
| Fixed assets | 21/28 | €500 | €2,171 | +€1,671 | +334.2% |
| Tangible fixed assets | 22/27 | €500 | €2,171 | +€1,671 | +334.2% |
| Furniture and vehicles | 24 | €500 | €2,171 | +€1,671 | +334.2% |
| Current assets | 29/58 | €70,108 | €82,590 | +€12,482 | +17.8% |
| Amounts receivable within one year | 40/41 | €60,111 | €75,227 | +€15,116 | +25.1% |
| Trade receivables | 40 | €21,800 | €37,710 | +€15,910 | +73.0% |
| Other amounts receivable | 41 | €38,311 | €37,517 | -€794 | -2.1% |
| Cash at bank and in hand | 54/58 | €7,325 | €5,693 | -€1,631 | -22.3% |
| Deferred charges and accrued income | 490/1 | €2,672 | €1,670 | -€1,002 | -37.5% |
| Total equity and liabilities | 10/49 | €70,608 | €84,761 | +€14,153 | +20.0% |
| Equity | 10/15 | €55,105 | €75,496 | +€20,391 | +37.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,605 | €74,996 | +€20,391 | +37.3% |
| Amounts payable | 17/49 | €15,503 | €9,265 | -€6,238 | -40.2% |
| Amounts payable within one year | 42/48 | €15,503 | €9,265 | -€6,238 | -40.2% |
| Trade debts | 44 | €7,230 | €53 | -€7,177 | -99.3% |
| Suppliers | 440/4 | €7,230 | €53 | -€7,177 | -99.3% |
| Taxes, remuneration and social security | 45 | €8,272 | €9,212 | +€940 | +11.4% |
| Taxes | 450/3 | €5,983 | €9,212 | +€3,230 | +54.0% |
| Remuneration and social security | 454/9 | €2,290 | - | -€2,290 | |
| Turnover | 70 | €543,851 | €478,874 | -€64,978 | -11.9% |
| Non-recurring operating income | 76A | €2,315 | €11,959 | +€9,644 | +416.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €534,952 | €461,879 | -€73,073 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €788 | €697 | -€91 | -11.5% |
| Other operating charges | 640/8 | €1,116 | €1,084 | -€31 | -2.8% |
| Gross operating margin | 9900 | €11,214 | €28,954 | +€17,740 | +158.2% |
| Operating profit (loss) | 9901 | €9,310 | €27,172 | +€17,862 | +191.9% |
| Financial income | 75/76B | €60 | - | -€60 | |
| Recurring financial income | 75 | €60 | - | -€60 | |
| Financial charges | 65/66B | €418 | €326 | -€92 | -21.9% |
| Recurring financial charges | 65 | €418 | €326 | -€92 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €8,952 | €26,845 | +€17,893 | +199.9% |
| Income taxes | 67/77 | €2,757 | €6,455 | +€3,697 | +134.1% |
| Profit (loss) for the period | 9904 | €6,195 | €20,391 | +€14,196 | +229.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,195 | €20,391 | +€14,196 | +229.2% |
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 30 September 2026 via checked.be.