SCASJ: 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.
SCASJ
Largest movements
- Deferred charges and accrued income +€29,577
up €29,577 (+804%), from €3,681 to €33,258
- Tangible fixed assets -€7,402
down €7,402 (-27.2%), from €27,202 to €19,800
of which Other tangible fixed assets: -€7,030
- Cash -€5,196
down €5,196 (-82.6%), from €6,290 to €1,094
mainly Net result for the year (-€52,742) and Deferred charges and accrued income (-€29,577)
- Reserves -€47,758
down €47,758 (-100%), from €47,758 to €0
- Debts after one year +€45,000
new in 2025: €45,000
- Accrued charges and deferred income +€21,151
new in 2025: €21,151
- Profit (loss) carried forward -€4,984
down €4,984, from €0 to -€4,984
- Other debts +€4,302
up €4,302 (+948%), from €454 to €4,755
- Gross operating margin +€39,028
up €39,028 (+46.8%), from -€83,342 to -€44,315
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 | €69,422 | €86,962 | +€17,539 | +25.3% |
| Fixed assets | 21/28 | €27,202 | €19,800 | -€7,402 | -27.2% |
| Tangible fixed assets | 22/27 | €27,202 | €19,800 | -€7,402 | -27.2% |
| Furniture and vehicles | 24 | €486 | €114 | -€372 | -76.5% |
| Other tangible fixed assets | 26 | €26,715 | €19,686 | -€7,030 | -26.3% |
| Current assets | 29/58 | €42,221 | €67,162 | +€24,941 | +59.1% |
| Amounts receivable within one year | 40/41 | €1,146 | €1,471 | +€324 | +28.3% |
| Trade receivables | 40 | €358 | €613 | +€255 | +71.3% |
| Other amounts receivable | 41 | €788 | €857 | +€69 | +8.8% |
| Current investments | 50/53 | €31,103 | €31,339 | +€236 | +0.8% |
| Cash at bank and in hand | 54/58 | €6,290 | €1,094 | -€5,196 | -82.6% |
| Deferred charges and accrued income | 490/1 | €3,681 | €33,258 | +€29,577 | +804% |
| Total equity and liabilities | 10/49 | €69,422 | €86,962 | +€17,539 | +25.3% |
| Equity | 10/15 | €66,358 | €13,616 | -€52,742 | -79.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,758 | €0 | -€47,758 | -100% |
| Distributable reserves | 133 | €47,758 | €0 | -€47,758 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€4,984 | -€4,984 | |
| Amounts payable | 17/49 | €3,064 | €73,346 | +€70,281 | +2,293% |
| Amounts payable after more than one year | 17 | - | €45,000 | +€45,000 | |
| Financial debts | 170/4 | - | €45,000 | +€45,000 | |
| Amounts payable within one year | 42/48 | €3,064 | €7,195 | +€4,131 | +135% |
| Trade debts | 44 | €2,546 | €2,297 | -€249 | -9.8% |
| Suppliers | 440/4 | €2,546 | €2,297 | -€249 | -9.8% |
| Taxes, remuneration and social security | 45 | €64 | €142 | +€78 | +121% |
| Taxes | 450/3 | €64 | €142 | +€78 | +121% |
| Other amounts payable | 47/48 | €454 | €4,755 | +€4,302 | +948% |
| Accrued charges and deferred income | 492/3 | - | €21,151 | +€21,151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,402 | €7,402 | +€0 | 0.0% |
| Other operating charges | 640/8 | €155 | €507 | +€352 | +227% |
| Gross operating margin | 9900 | -€83,342 | -€44,315 | +€39,028 | +46.8% |
| Operating profit (loss) | 9901 | -€90,899 | -€52,224 | +€38,675 | +42.5% |
| Financial income | 75/76B | €626 | €345 | -€282 | -45.0% |
| Recurring financial income | 75 | €626 | €345 | -€282 | -45.0% |
| Financial charges | 65/66B | €794 | €620 | -€174 | -21.9% |
| Recurring financial charges | 65 | €794 | €620 | -€174 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | -€91,066 | -€52,499 | +€38,567 | +42.4% |
| Income taxes | 67/77 | €252 | €243 | -€9 | -3.6% |
| Profit (loss) for the period | 9904 | -€91,318 | -€52,742 | +€38,576 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€91,318 | -€52,742 | +€38,576 | +42.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.