SCARP: 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
SCARP
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€98,099
2024 · €107,401-€9,302
Equity
€620,562
2024 · €626,873-€6,311
Cash
€18,257
2024 · €14,451+€3,805
Balance sheet total
€823,269
2024 · €823,166+€102
Largest movements
Assets
- Receivables within one year -€28,337
down €28,337 (-10.3%), from €275,041 to €246,704
- Tangible fixed assets +€20,347
up €20,347 (+5.3%), from €383,135 to €403,483
of which Assets under construction and advance payments: +€31,367
Equity and liabilities
- Other debts +€24,642
up €24,642 (+711.2%), from €3,465 to €28,107
- Trade debts -€18,990
down €18,990 (-35.3%), from €53,836 to €34,846
- Debts after one year -€11,555
down €11,555 (-11.3%), from €102,527 to €90,972
- Tax, wage and social debts +€11,341
up €11,341 (+49.2%), from €23,066 to €34,408
of which Taxes: +€11,341
Income statement
- Gross operating margin -€9,678
down €9,678 (-5.6%), from €171,879 to €162,201
- Taxes -€4,503
down €4,503 (-9.0%), from €50,082 to €45,578
- Financial income -€3,205
down €3,205 (-48.6%), from €6,589 to €3,384
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
€107,401
Gross operating margin
-€9,678
Depreciation
-€1,198
Other operating charges
+€913
Financial income
-€3,205
Financial charges
-€637
Taxes
+€4,503
Result 2025
€98,099
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
+€150,946
Investment
-€31,367
Financing
-€115,774
Cash 2024
€14,451
From operations (derived)
+€150,946
Net result for the year
+€98,099
Depreciation
+€11,020
Receivables within one year
+€28,337
Deferred charges and accrued income
-€4,286
Provisions
-€209
Trade debts
-€18,990
Tax, wage and social debts
+€11,341
Other debts
+€24,642
Accrued charges and deferred income
+€992
Investment (derived)
-€31,367
Investment in fixed assets (net)
-€31,367
Financing
-€115,774
Debts after one year
-€11,555
Current portion of long-term debt
+€192
Contributions, distributions and other
-€104,410
Cash 2025
€18,257
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €823,166 | €823,269 | +€102 | 0.0% |
| Fixed assets | 21/28 | €383,535 | €403,883 | +€20,347 | +5.3% |
| Tangible fixed assets | 22/27 | €383,135 | €403,483 | +€20,347 | +5.3% |
| Land and buildings | 22 | €353,194 | €348,140 | -€5,054 | -1.4% |
| Plant, machinery and equipment | 23 | €2,095 | €1,389 | -€706 | -33.7% |
| Furniture and vehicles | 24 | €6,845 | €3,978 | -€2,866 | -41.9% |
| Other tangible fixed assets | 26 | €21,002 | €18,609 | -€2,393 | -11.4% |
| Assets under construction and advance payments | 27 | - | €31,367 | +€31,367 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €439,631 | €419,386 | -€20,245 | -4.6% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €275,041 | €246,704 | -€28,337 | -10.3% |
| Other amounts receivable | 41 | €275,041 | €246,704 | -€28,337 | -10.3% |
| Current investments | 50/53 | €25,061 | €25,061 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,451 | €18,257 | +€3,805 | +26.3% |
| Deferred charges and accrued income | 490/1 | €5,077 | €9,364 | +€4,286 | +84.4% |
| Total equity and liabilities | 10/49 | €823,166 | €823,269 | +€102 | 0.0% |
| Equity | 10/15 | €626,873 | €620,562 | -€6,311 | -1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €614,473 | €608,162 | -€6,311 | -1.0% |
| Tax-exempt reserves | 132 | €8,144 | €7,307 | -€837 | -10.3% |
| Distributable reserves | 133 | €606,329 | €600,855 | -€5,474 | -0.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €2,036 | €1,827 | -€209 | -10.3% |
| Deferred taxes | 168 | €2,036 | €1,827 | -€209 | -10.3% |
| Amounts payable | 17/49 | €194,258 | €200,880 | +€6,622 | +3.4% |
| Amounts payable after more than one year | 17 | €102,527 | €90,972 | -€11,555 | -11.3% |
| Financial debts | 170/4 | €102,527 | €90,972 | -€11,555 | -11.3% |
| Amounts payable within one year | 42/48 | €91,731 | €108,916 | +€17,185 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €11,364 | €11,555 | +€192 | +1.7% |
| Trade debts | 44 | €53,836 | €34,846 | -€18,990 | -35.3% |
| Suppliers | 440/4 | €53,836 | €34,846 | -€18,990 | -35.3% |
| Taxes, remuneration and social security | 45 | €23,066 | €34,408 | +€11,341 | +49.2% |
| Taxes | 450/3 | €20,066 | €31,408 | +€11,341 | +56.5% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €3,465 | €28,107 | +€24,642 | +711.2% |
| Accrued charges and deferred income | 492/3 | - | €992 | +€992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,821 | €11,020 | +€1,198 | +12.2% |
| Other operating charges | 640/8 | €4,835 | €3,922 | -€913 | -18.9% |
| Gross operating margin | 9900 | €171,879 | €162,201 | -€9,678 | -5.6% |
| Operating profit (loss) | 9901 | €157,222 | €147,259 | -€9,963 | -6.3% |
| Financial income | 75/76B | €6,589 | €3,384 | -€3,205 | -48.6% |
| Recurring financial income | 75 | €6,589 | €3,384 | -€3,205 | -48.6% |
| Financial charges | 65/66B | €6,538 | €7,175 | +€637 | +9.7% |
| Recurring financial charges | 65 | €6,538 | €7,175 | +€637 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €157,273 | €143,468 | -€13,805 | -8.8% |
| Transfer from deferred taxes | 780 | €210 | €209 | -€1 | -0.3% |
| Income taxes | 67/77 | €50,082 | €45,578 | -€4,503 | -9.0% |
| Profit (loss) for the period | 9904 | €107,401 | €98,099 | -€9,302 | -8.7% |
| Transfer from tax-exempt reserves | 789 | €840 | €837 | -€3 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €108,241 | €98,936 | -€9,305 | -8.6% |
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 9 October 2026 via checked.be.