SCAN e&e: 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.
SCAN e&e
Largest movements
- Tangible fixed assets -€20,654
down €20,654 (-15.3%), from €135,165 to €114,511
of which Land and buildings: -€11,841
- Receivables within one year -€8,928
down €8,928 (-9.1%), from €98,496 to €89,568
of which Trade receivables: -€7,356
- Cash -€4,742
down €4,742 (-3.0%), from €160,623 to €155,881
mainly Contributions, distributions and other (-€197,820) and Investment in fixed assets (net) (-€16,422)
- Reserves -€73,673
down €73,673 (-23.4%), from €314,605 to €240,932
of which Distributable reserves: -€73,673
- Other debts +€31,897
up €31,897, from €0 to €31,897
- Tax, wage and social debts +€14,135
up €14,135 (+38.5%), from €36,753 to €50,889
of which Taxes: +€13,581
- Trade debts -€8,611
down €8,611 (-24.3%), from €35,400 to €26,789
- Gross operating margin +€107,604
up €107,604 (+60.5%), from €177,799 to €285,403
- Taxes +€29,959
up €29,959 (+118%), from €25,361 to €55,320
- Staff costs +€11,424
up €11,424 (+21.7%), from €52,655 to €64,079
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 | €402,655 | €367,953 | -€34,702 | -8.6% |
| Fixed assets | 21/28 | €135,165 | €114,511 | -€20,654 | -15.3% |
| Tangible fixed assets | 22/27 | €135,165 | €114,511 | -€20,654 | -15.3% |
| Land and buildings | 22 | €108,577 | €96,736 | -€11,841 | -10.9% |
| Plant, machinery and equipment | 23 | €1,212 | €2,710 | +€1,498 | +124% |
| Furniture and vehicles | 24 | €25,377 | €15,065 | -€10,312 | -40.6% |
| Current assets | 29/58 | €267,490 | €253,442 | -€14,048 | -5.3% |
| Amounts receivable within one year | 40/41 | €98,496 | €89,568 | -€8,928 | -9.1% |
| Trade receivables | 40 | €96,924 | €89,568 | -€7,356 | -7.6% |
| Other amounts receivable | 41 | €1,572 | €0 | -€1,572 | -100% |
| Cash at bank and in hand | 54/58 | €160,623 | €155,881 | -€4,742 | -3.0% |
| Deferred charges and accrued income | 490/1 | €8,370 | €7,992 | -€378 | -4.5% |
| Total equity and liabilities | 10/49 | €402,655 | €367,953 | -€34,702 | -8.6% |
| Equity | 10/15 | €322,050 | €248,377 | -€73,673 | -22.9% |
| Contributions | 10/11 | €7,445 | €7,445 | = | 0.0% |
| Reserves | 13 | €314,605 | €240,932 | -€73,673 | -23.4% |
| Tax-exempt reserves | 132 | €2,586 | €2,586 | = | 0.0% |
| Distributable reserves | 133 | €312,018 | €238,346 | -€73,673 | -23.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €80,605 | €119,576 | +€38,970 | +48.3% |
| Amounts payable within one year | 42/48 | €80,605 | €119,576 | +€38,970 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | €8,452 | €10,000 | +€1,548 | +18.3% |
| Trade debts | 44 | €35,400 | €26,789 | -€8,611 | -24.3% |
| Suppliers | 440/4 | €35,400 | €26,789 | -€8,611 | -24.3% |
| Taxes, remuneration and social security | 45 | €36,753 | €50,889 | +€14,135 | +38.5% |
| Taxes | 450/3 | €30,956 | €44,537 | +€13,581 | +43.9% |
| Remuneration and social security | 454/9 | €5,798 | €6,352 | +€555 | +9.6% |
| Other amounts payable | 47/48 | €0 | €31,897 | +€31,897 | |
| Remuneration, social security and pensions | 62 | €52,655 | €64,079 | +€11,424 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,773 | €37,076 | -€697 | -1.8% |
| Other operating charges | 640/8 | €1,873 | €2,812 | +€939 | +50.1% |
| Gross operating margin | 9900 | €177,799 | €285,403 | +€107,604 | +60.5% |
| Operating profit (loss) | 9901 | €85,498 | €181,436 | +€95,938 | +112% |
| Financial income | 75/76B | €504 | €745 | +€241 | +47.7% |
| Recurring financial income | 75 | €504 | €745 | +€241 | +47.7% |
| Financial charges | 65/66B | €1,975 | €2,712 | +€737 | +37.3% |
| Recurring financial charges | 65 | €1,975 | €2,712 | +€737 | +37.3% |
| Profit (loss) for the period before taxes | 9903 | €84,027 | €179,468 | +€95,441 | +114% |
| Income taxes | 67/77 | €25,361 | €55,320 | +€29,959 | +118% |
| Profit (loss) for the period | 9904 | €58,666 | €124,148 | +€65,482 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €58,666 | €124,148 | +€65,482 | +112% |
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 16 October 2026 via checked.be.