SCAN PROP 21: 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 PROP 21
Largest movements
- Tangible fixed assets -€116,679
down €116,679 (-4.3%), from €2.7m to €2.6m
- Cash -€58,039
down €58,039 (-25.3%), from €228,991 to €170,952
mainly Debts after one year (-€159,904) and Provisions (-€13,489)
- Debts after one year -€159,904
down €159,904 (-32.3%), from €494,436 to €334,532
- Profit (loss) carried forward +€41,864
up €41,864 (+54.7%), from -€76,592 to -€34,727
- Reserves -€40,467
down €40,467 (-5.6%), from €717,293 to €676,825
of which Tax-exempt reserves: -€40,467
- Gross operating margin +€16,527
up €16,527 (+10.4%), from €158,182 to €174,709
- Financial charges -€7,769
down €7,769 (-22.0%), from €35,320 to €27,551
- Other operating charges -€2,036
down €2,036 (-4.6%), from €44,608 to €42,572
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,983,961 | €2,809,770 | -€174,191 | -5.8% |
| Fixed assets | 21/28 | €2,738,793 | €2,622,115 | -€116,679 | -4.3% |
| Tangible fixed assets | 22/27 | €2,738,793 | €2,622,115 | -€116,679 | -4.3% |
| Land and buildings | 22 | €2,738,793 | €2,622,115 | -€116,679 | -4.3% |
| Current assets | 29/58 | €245,168 | €187,655 | -€57,513 | -23.5% |
| Amounts receivable within one year | 40/41 | €15,371 | €15,866 | +€495 | +3.2% |
| Trade receivables | 40 | €15,371 | €15,866 | +€495 | +3.2% |
| Cash at bank and in hand | 54/58 | €228,991 | €170,952 | -€58,039 | -25.3% |
| Deferred charges and accrued income | 490/1 | €806 | €837 | +€32 | +3.9% |
| Total equity and liabilities | 10/49 | €2,983,961 | €2,809,770 | -€174,191 | -5.8% |
| Equity | 10/15 | €2,082,281 | €2,083,678 | +€1,397 | +0.1% |
| Contributions | 10/11 | €1,441,580 | €1,441,580 | = | 0.0% |
| Capital | 10 | €1,441,580 | €1,441,580 | = | 0.0% |
| Issued capital | 100 | €1,441,580 | €1,441,580 | = | 0.0% |
| Reserves | 13 | €717,293 | €676,825 | -€40,467 | -5.6% |
| Non-distributable reserves | 130/1 | €83,315 | €83,315 | = | 0.0% |
| Legal reserve | 130 | €83,315 | €83,315 | = | 0.0% |
| Tax-exempt reserves | 132 | €633,977 | €593,510 | -€40,467 | -6.4% |
| Profit (loss) carried forward | 14 | -€76,592 | -€34,727 | +€41,864 | +54.7% |
| Provisions and deferred taxes | 16 | €211,326 | €197,837 | -€13,489 | -6.4% |
| Deferred taxes | 168 | €211,326 | €197,837 | -€13,489 | -6.4% |
| Amounts payable | 17/49 | €690,355 | €528,256 | -€162,099 | -23.5% |
| Amounts payable after more than one year | 17 | €494,436 | €334,532 | -€159,904 | -32.3% |
| Financial debts | 170/4 | €494,436 | €334,532 | -€159,904 | -32.3% |
| Amounts payable within one year | 42/48 | €180,216 | €177,905 | -€2,311 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €172,716 | €159,904 | -€12,812 | -7.4% |
| Trade debts | 44 | - | €10,502 | +€10,502 | |
| Suppliers | 440/4 | - | €10,502 | +€10,502 | |
| Other amounts payable | 47/48 | €7,500 | €7,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €15,703 | €15,818 | +€115 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,548 | €116,679 | +€1,131 | +1.0% |
| Other operating charges | 640/8 | €44,608 | €42,572 | -€2,036 | -4.6% |
| Gross operating margin | 9900 | €158,182 | €174,709 | +€16,527 | +10.4% |
| Operating profit (loss) | 9901 | -€1,973 | €15,459 | +€17,432 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €35,320 | €27,551 | -€7,769 | -22.0% |
| Recurring financial charges | 65 | €35,320 | €27,551 | -€7,769 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€37,294 | -€12,092 | +€25,202 | +67.6% |
| Transfer from deferred taxes | 780 | €44,409 | €13,489 | -€30,920 | -69.6% |
| Profit (loss) for the period | 9904 | €7,115 | €1,397 | -€5,718 | -80.4% |
| Transfer from tax-exempt reserves | 789 | €133,227 | €40,467 | -€92,760 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €140,342 | €41,864 | -€98,478 | -70.2% |
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 15 October 2026 via checked.be.