SCAPTA: 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
SCAPTA
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€540,842
2024 · €391,343+€149,499
Equity
€600,257
2024 · €559,415+€40,842
Cash
€512,641
2024 · €326,388+€186,253
Balance sheet total
€3.6m
2024 · €2.7m+€955,741
Largest movements
Assets
- Receivables within one year +€601,055
up €601,055 (+33.6%), from €1.8m to €2.4m
of which Trade receivables: +€482,641
- Receivables after one year +€200,000
up €200,000 (+53.3%), from €375,000 to €575,000
- Cash +€186,253
up €186,253 (+57.1%), from €326,388 to €512,641
mainly Trade debts (+€806,377) and Net result for the year (+€540,842)
Equity and liabilities
- Trade debts +€806,377
up €806,377 (+62.5%), from €1.3m to €2.1m
- Other debts +€248,897
up €248,897 (+97.2%), from €256,000 to €504,897
- Tax, wage and social debts -€191,305
down €191,305 (-45.5%), from €420,729 to €229,423
of which Taxes: -€151,511
- Current portion of long-term debt +€108,848
up €108,848 (+341.8%), from €31,842 to €140,689
- Short-term financial debts -€45,892
no longer reported in 2025 (was €45,892)
Income statement
- Staff costs -€175,366
down €175,366 (-11.6%), from €1.5m to €1.3m
- Gross operating margin -€131,994
down €131,994 (-6.3%), from €2.1m to €2.0m
- Taxes -€50,830
down €50,830 (-51.1%), from €99,399 to €48,569
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
€391,343
Gross operating margin
-€131,994
Staff costs
+€175,366
Depreciation
-€1,941
Provisions
+€18,636
Other operating charges
-€1,803
Other operating items
+€24,995
Financial income
+€8,953
Financial charges
+€6,456
Taxes
+€50,830
Result 2025
€540,842
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
+€677,628
Investment
-€45,239
Financing
-€446,137
Cash 2024
€326,388
From operations (derived)
+€677,628
Net result for the year
+€540,842
Depreciation
+€71,199
Receivables after one year
-€200,000
Receivables within one year
-€601,055
Deferred charges and accrued income
+€5,607
Provisions
-€22,462
Trade debts
+€806,377
Tax, wage and social debts
-€191,305
Other debts
+€248,897
Accrued charges and deferred income
+€19,529
Investment (derived)
-€45,239
Investment in fixed assets (net)
-€45,239
Financing
-€446,137
Debts after one year
-€9,092
Current portion of long-term debt
+€108,848
Short-term financial debts
-€45,892
Contributions, distributions and other
-€500,000
Cash 2025
€512,641
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,675,279 | €3,631,020 | +€955,741 | +35.7% |
| Fixed assets | 21/28 | €156,333 | €130,373 | -€25,960 | -16.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €156,333 | €130,373 | -€25,960 | -16.6% |
| Plant, machinery and equipment | 23 | €16,936 | €12,664 | -€4,272 | -25.2% |
| Furniture and vehicles | 24 | €84,585 | €52,700 | -€31,885 | -37.7% |
| Other tangible fixed assets | 26 | €54,813 | €65,010 | +€10,197 | +18.6% |
| Current assets | 29/58 | €2,518,945 | €3,500,646 | +€981,701 | +39.0% |
| Amounts receivable after more than one year | 29 | €375,000 | €575,000 | +€200,000 | +53.3% |
| Other amounts receivable | 291 | €375,000 | €575,000 | +€200,000 | +53.3% |
| Amounts receivable within one year | 40/41 | €1,787,631 | €2,388,686 | +€601,055 | +33.6% |
| Trade receivables | 40 | €1,768,641 | €2,251,283 | +€482,641 | +27.3% |
| Other amounts receivable | 41 | €18,989 | €137,403 | +€118,414 | +623.6% |
| Cash at bank and in hand | 54/58 | €326,388 | €512,641 | +€186,253 | +57.1% |
| Deferred charges and accrued income | 490/1 | €29,927 | €24,320 | -€5,607 | -18.7% |
| Total equity and liabilities | 10/49 | €2,675,279 | €3,631,020 | +€955,741 | +35.7% |
| Equity | 10/15 | €559,415 | €600,257 | +€40,842 | +7.3% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €59,415 | €100,257 | +€40,842 | +68.7% |
| Non-distributable reserves | 130/1 | €23,667 | €50,000 | +€26,333 | +111.3% |
| Legal reserve | 130 | €23,667 | €50,000 | +€26,333 | +111.3% |
| Distributable reserves | 133 | €35,748 | €50,257 | +€14,509 | +40.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €22,462 | - | -€22,462 | |
| Provisions for liabilities and charges | 160/5 | €22,462 | - | -€22,462 | |
| Other liabilities and charges | 164/5 | €22,462 | - | -€22,462 | |
| Amounts payable | 17/49 | €2,093,402 | €3,030,763 | +€937,361 | +44.8% |
| Amounts payable after more than one year | 17 | €43,896 | €34,804 | -€9,092 | -20.7% |
| Financial debts | 170/4 | €43,896 | €34,804 | -€9,092 | -20.7% |
| Amounts payable within one year | 42/48 | €2,045,233 | €2,972,156 | +€926,924 | +45.3% |
| Current portion of amounts payable after more than one year | 42 | €31,842 | €140,689 | +€108,848 | +341.8% |
| Financial debts | 43 | €45,892 | - | -€45,892 | |
| Credit institutions | 430/8 | €45,892 | - | -€45,892 | |
| Trade debts | 44 | €1,290,770 | €2,097,147 | +€806,377 | +62.5% |
| Suppliers | 440/4 | €1,290,770 | €2,097,147 | +€806,377 | +62.5% |
| Taxes, remuneration and social security | 45 | €420,729 | €229,423 | -€191,305 | -45.5% |
| Taxes | 450/3 | €188,556 | €37,046 | -€151,511 | -80.4% |
| Remuneration and social security | 454/9 | €232,173 | €192,378 | -€39,795 | -17.1% |
| Other amounts payable | 47/48 | €256,000 | €504,897 | +€248,897 | +97.2% |
| Accrued charges and deferred income | 492/3 | €4,273 | €23,802 | +€19,529 | +457.1% |
| Non-recurring operating income | 76A | €6,748 | - | -€6,748 | |
| Remuneration, social security and pensions | 62 | €1,514,936 | €1,339,570 | -€175,366 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,258 | €71,199 | +€1,941 | +2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | -€18,636 | -€18,636 | |
| Other operating charges | 640/8 | €6,587 | €8,390 | +€1,803 | +27.4% |
| Non-recurring operating charges | 66A | €28,604 | €3,608 | -€24,995 | -87.4% |
| Gross operating margin | 9900 | €2,111,273 | €1,979,279 | -€131,994 | -6.3% |
| Operating profit (loss) | 9901 | €491,889 | €575,148 | +€83,260 | +16.9% |
| Financial income | 75/76B | €16,713 | €25,665 | +€8,953 | +53.6% |
| Recurring financial income | 75 | €16,713 | €25,665 | +€8,953 | +53.6% |
| Financial charges | 65/66B | €17,859 | €11,403 | -€6,456 | -36.1% |
| Recurring financial charges | 65 | €17,859 | €11,403 | -€6,456 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €490,742 | €589,410 | +€98,669 | +20.1% |
| Income taxes | 67/77 | €99,399 | €48,569 | -€50,830 | -51.1% |
| Profit (loss) for the period | 9904 | €391,343 | €540,842 | +€149,499 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €391,343 | €540,842 | +€149,499 | +38.2% |
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 1 October 2026 via checked.be.