SCANTEC: 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.
What changed
SCANTEC
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.5m
2024 · €1.5m+€47,352
Equity
€7.8m
2024 · €6.7m+€1.1m
Cash
€2.6m
2024 · €1.9m+€767,683
Balance sheet total
€14.1m
2024 · €12.2m+€1.8m
Largest movements
Assets
- Cash +€767,683
up €767,683 (+41.0%), from €1.9m to €2.6m
mainly Net result for the year (+€1.5m) and Trade debts (+€745,604)
- Stocks and contracts +€766,066
up €766,066 (+50.2%), from €1.5m to €2.3m
- Receivables within one year +€560,233
up €560,233 (+14.9%), from €3.8m to €4.3m
of which Trade receivables: +€296,351
- Tangible fixed assets -€236,104
down €236,104 (-15.9%), from €1.5m to €1.2m
of which Leasing and similar rights: -€241,720
Equity and liabilities
- Profit (loss) carried forward +€1.2m
up €1.2m (+27.8%), from €4.2m to €5.4m
- Trade debts +€745,604
up €745,604 (+21.0%), from €3.6m to €4.3m
- Debts after one year -€186,026
down €186,026 (-56.2%), from €331,058 to €145,032
- Provisions +€177,620
up €177,620 (+27.8%), from €639,169 to €816,789
of which Provisions for liabilities and charges: +€215,000
Income statement
- Turnover +€2.4m
up €2.4m (+9.9%), from €24.1m to €26.5m
- Goods and materials +€2.1m
up €2.1m (+12.4%), from €17.0m to €19.2m
of which Purchases: +€4.2m
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.
Result 2024
€1.5m
Turnover
+€2.4m
Other operating income
-€25,630
Goods and materials
-€2.1m
Services and other goods
-€131,375
Staff costs
-€67,961
Depreciation
-€3,778
Write-downs
-€63,239
Provisions
-€2,841
Other operating charges
+€66,988
Other operating items
+€47,761
Financial income
-€36,402
Financial charges
+€8,992
Taxes
-€5,148
Result 2025
€1.5m
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.
From operations
+€1.4m
Investment
+€27,830
Financing
-€638,318
Cash 2024
€1.9m
From operations (derived)
+€1.4m
Net result for the year
+€1.5m
Depreciation
+€308,989
Stocks and contracts
-€766,066
Receivables within one year
-€560,233
Deferred charges and accrued income
-€74,410
Provisions
+€177,620
Trade debts
+€745,604
Tax, wage and social debts
+€5,450
Accrued charges and deferred income
+€35,019
Investment (derived)
+€27,830
Investment in fixed assets (net)
+€27,830
Financing
-€638,318
Debts after one year
-€186,026
Current portion of long-term debt
-€52,292
Contributions, distributions and other
-€400,000
Cash 2025
€2.6m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,248,504 | €14,080,077 | +€1.8m | +15.0% |
| Fixed assets | 21/28 | €1,590,105 | €1,253,285 | -€336,820 | -21.2% |
| Tangible fixed assets | 22/27 | €1,485,100 | €1,248,996 | -€236,104 | -15.9% |
| Plant, machinery and equipment | 23 | €40,767 | €42,137 | +€1,370 | +3.4% |
| Furniture and vehicles | 24 | €83,612 | €93,963 | +€10,351 | +12.4% |
| Leasing and similar rights | 25 | €1,326,130 | €1,084,410 | -€241,720 | -18.2% |
| Other tangible fixed assets | 26 | €34,591 | €28,487 | -€6,104 | -17.6% |
| Financial fixed assets | 28 | €105,005 | €4,289 | -€100,716 | -95.9% |
| Companies linked by participating interests | 282/3 | €100,716 | - | -€100,716 | |
| Participating interests | 282 | €100,716 | - | -€100,716 | |
| Other financial fixed assets | 284/8 | €4,289 | €4,289 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €4,289 | €4,289 | = | 0.0% |
| Current assets | 29/58 | €10,658,399 | €12,826,792 | +€2.2m | +20.3% |
| Stocks and contracts in progress | 3 | €1,524,824 | €2,290,889 | +€766,066 | +50.2% |
| Stocks | 30/36 | €1,524,824 | €2,290,889 | +€766,066 | +50.2% |
| Goods purchased for resale | 34 | €1,524,824 | €2,290,889 | +€766,066 | +50.2% |
| Amounts receivable within one year | 40/41 | €3,756,622 | €4,316,855 | +€560,233 | +14.9% |
| Trade receivables | 40 | €3,661,677 | €3,958,028 | +€296,351 | +8.1% |
| Other amounts receivable | 41 | €94,945 | €358,828 | +€263,882 | +277.9% |
| Current investments | 50/53 | €3,500,000 | €3,500,000 | = | 0.0% |
| Other investments | 51/53 | €3,500,000 | €3,500,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,870,954 | €2,638,637 | +€767,683 | +41.0% |
| Deferred charges and accrued income | 490/1 | €6,000 | €80,410 | +€74,410 | +1240.2% |
| Total equity and liabilities | 10/49 | €12,248,504 | €14,080,077 | +€1.8m | +15.0% |
| Equity | 10/15 | €6,662,047 | €7,768,245 | +€1.1m | +16.6% |
| Contributions | 10/11 | €620,000 | €620,000 | = | 0.0% |
| Capital | 10 | €620,000 | €620,000 | = | 0.0% |
| Issued capital | 100 | €620,000 | €620,000 | = | 0.0% |
| Reserves | 13 | €1,802,740 | €1,730,146 | -€72,594 | -4.0% |
| Non-distributable reserves | 130/1 | €62,000 | €62,000 | = | 0.0% |
| Legal reserve | 130 | €62,000 | €62,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €394,227 | €321,633 | -€72,594 | -18.4% |
| Distributable reserves | 133 | €1,346,513 | €1,346,513 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,239,307 | €5,418,099 | +€1.2m | +27.8% |
| Provisions and deferred taxes | 16 | €639,169 | €816,789 | +€177,620 | +27.8% |
| Provisions for liabilities and charges | 160/5 | €437,073 | €652,073 | +€215,000 | +49.2% |
| Other liabilities and charges | 164/5 | €437,073 | €652,073 | +€215,000 | +49.2% |
| Deferred taxes | 168 | €202,096 | €164,716 | -€37,380 | -18.5% |
| Amounts payable | 17/49 | €4,947,288 | €5,495,043 | +€547,755 | +11.1% |
| Amounts payable after more than one year | 17 | €331,058 | €145,032 | -€186,026 | -56.2% |
| Financial debts | 170/4 | €331,058 | €145,032 | -€186,026 | -56.2% |
| Leasing and similar obligations | 172 | €331,058 | €145,032 | -€186,026 | -56.2% |
| Amounts payable within one year | 42/48 | €4,586,967 | €5,285,729 | +€698,762 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €238,318 | €186,026 | -€52,292 | -21.9% |
| Trade debts | 44 | €3,550,929 | €4,296,533 | +€745,604 | +21.0% |
| Suppliers | 440/4 | €3,550,929 | €4,296,533 | +€745,604 | +21.0% |
| Taxes, remuneration and social security | 45 | €397,719 | €403,169 | +€5,450 | +1.4% |
| Taxes | 450/3 | €65,453 | €67,234 | +€1,780 | +2.7% |
| Remuneration and social security | 454/9 | €332,266 | €335,936 | +€3,670 | +1.1% |
| Other amounts payable | 47/48 | €400,000 | €400,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €29,263 | €64,282 | +€35,019 | +119.7% |
| Operating income | 70/76A | €24,122,923 | €26,525,052 | +€2.4m | +10.0% |
| Turnover | 70 | €24,071,480 | €26,451,477 | +€2.4m | +9.9% |
| Other operating income | 74 | €51,443 | €25,814 | -€25,630 | -49.8% |
| Non-recurring operating income | 76A | - | €47,761 | +€47,761 | |
| Operating charges | 60/66A | €22,301,888 | €24,624,107 | +€2.3m | +10.4% |
| Goods for resale, raw materials and consumables | 60 | €17,040,027 | €19,160,039 | +€2.1m | +12.4% |
| Purchases | 600/8 | €15,703,130 | €19,926,121 | +€4.2m | +26.9% |
| Change in stocks: decrease (increase) | 609 | €1,336,897 | -€766,082 | -€2.1m | |
| Services and other goods | 61 | €2,198,869 | €2,330,245 | +€131,375 | +6.0% |
| Remuneration, social security and pensions | 62 | €2,533,343 | €2,601,304 | +€67,961 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305,211 | €308,989 | +€3,778 | +1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€63,239 | - | +€63,239 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €212,159 | €215,000 | +€2,841 | +1.3% |
| Other operating charges | 640/8 | €75,517 | €8,530 | -€66,988 | -88.7% |
| Operating profit (loss) | 9901 | €1,821,035 | €1,900,945 | +€79,910 | +4.4% |
| Financial income | 75/76B | €48,719 | €12,317 | -€36,402 | -74.7% |
| Recurring financial income | 75 | €48,719 | €12,317 | -€36,402 | -74.7% |
| Other financial income | 752/9 | €48,719 | €12,317 | -€36,402 | -74.7% |
| Financial charges | 65/66B | €45,854 | €36,862 | -€8,992 | -19.6% |
| Recurring financial charges | 65 | €45,854 | €36,862 | -€8,992 | -19.6% |
| Debt charges | 650 | €29,912 | €19,266 | -€10,646 | -35.6% |
| Other financial charges | 652/9 | €15,942 | €17,596 | +€1,655 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €1,823,900 | €1,876,400 | +€52,500 | +2.9% |
| Transfer from deferred taxes | 780 | €37,380 | €37,380 | = | 0.0% |
| Income taxes | 67/77 | €402,435 | €407,583 | +€5,148 | +1.3% |
| Taxes | 670/3 | €402,435 | €426,413 | +€23,978 | +6.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €18,830 | +€18,830 | |
| Profit (loss) for the period | 9904 | €1,458,845 | €1,506,198 | +€47,352 | +3.2% |
| Transfer from tax-exempt reserves | 789 | €72,594 | €72,594 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,531,439 | €1,578,792 | +€47,352 | +3.1% |
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 6 October 2026 via checked.be.