SCBEL: 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.
SCBEL
Largest movements
- Tangible fixed assets +€66,589
up €66,589 (+353.5%), from €18,835 to €85,424
of which Furniture and vehicles: +€68,523
- Cash -€50,354
down €50,354 (-69.7%), from €72,206 to €21,852
mainly Investment in fixed assets (net) (-€78,632) and Net result for the year (-€29,912)
- Debts after one year +€54,690
new in 2025: €54,690
- Reserves -€38,147
down €38,147 (-49.1%), from €77,744 to €39,597
- Current portion of long-term debt +€13,807
new in 2025: €13,807
- Tax, wage and social debts -€7,719
down €7,719 (-64.0%), from €12,055 to €4,336
- Other debts -€6,239
down €6,239 (-49.4%), from €12,628 to €6,389
- Gross operating margin -€45,134
down €45,134, from €31,658 to -€13,477
- Depreciation +€6,751
up €6,751 (+127.6%), from €5,291 to €12,042
- Taxes -€5,790
down €5,790, from €5,705 to -€85
- Financial charges +€641
up €641 (+25.3%), from €2,534 to €3,175
- Other operating charges -€551
down €551 (-36.2%), from €1,523 to €972
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,655 | €120,320 | +€14,665 | +13.9% |
| Fixed assets | 21/28 | €18,835 | €85,424 | +€66,589 | +353.5% |
| Tangible fixed assets | 22/27 | €18,835 | €85,424 | +€66,589 | +353.5% |
| Land and buildings | 22 | €3,938 | €3,470 | -€468 | -11.9% |
| Plant, machinery and equipment | 23 | €14,144 | €12,679 | -€1,466 | -10.4% |
| Furniture and vehicles | 24 | €753 | €69,276 | +€68,523 | +9101.4% |
| Current assets | 29/58 | €86,821 | €34,896 | -€51,925 | -59.8% |
| Amounts receivable within one year | 40/41 | €11,952 | €10,907 | -€1,045 | -8.7% |
| Trade receivables | 40 | €11,939 | €9,075 | -€2,864 | -24.0% |
| Other amounts receivable | 41 | €13 | €1,832 | +€1,819 | +14220.6% |
| Cash at bank and in hand | 54/58 | €72,206 | €21,852 | -€50,354 | -69.7% |
| Deferred charges and accrued income | 490/1 | €2,663 | €2,138 | -€525 | -19.7% |
| Total equity and liabilities | 10/49 | €105,655 | €120,320 | +€14,665 | +13.9% |
| Equity | 10/15 | €79,244 | €41,097 | -€38,147 | -48.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €77,744 | €39,597 | -€38,147 | -49.1% |
| Distributable reserves | 133 | €77,744 | €39,597 | -€38,147 | -49.1% |
| Amounts payable | 17/49 | €26,411 | €79,223 | +€52,812 | +200.0% |
| Amounts payable after more than one year | 17 | - | €54,690 | +€54,690 | |
| Financial debts | 170/4 | - | €54,690 | +€54,690 | |
| Amounts payable within one year | 42/48 | €26,411 | €24,532 | -€1,879 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | - | €13,807 | +€13,807 | |
| Trade debts | 44 | €1,728 | - | -€1,728 | |
| Suppliers | 440/4 | €1,728 | - | -€1,728 | |
| Taxes, remuneration and social security | 45 | €12,055 | €4,336 | -€7,719 | -64.0% |
| Taxes | 450/3 | €12,055 | €4,336 | -€7,719 | -64.0% |
| Other amounts payable | 47/48 | €12,628 | €6,389 | -€6,239 | -49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,291 | €12,042 | +€6,751 | +127.6% |
| Other operating charges | 640/8 | €1,523 | €972 | -€551 | -36.2% |
| Non-recurring operating charges | 66A | - | €908 | +€908 | |
| Gross operating margin | 9900 | €31,658 | -€13,477 | -€45,134 | |
| Operating profit (loss) | 9901 | €24,844 | -€27,399 | -€52,242 | |
| Financial income | 75/76B | €659 | €577 | -€82 | -12.4% |
| Recurring financial income | 75 | €659 | €577 | -€82 | -12.4% |
| Financial charges | 65/66B | €2,534 | €3,175 | +€641 | +25.3% |
| Recurring financial charges | 65 | €2,534 | €3,175 | +€641 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €22,968 | -€29,997 | -€52,965 | |
| Income taxes | 67/77 | €5,705 | -€85 | -€5,790 | |
| Profit (loss) for the period | 9904 | €17,263 | -€29,912 | -€47,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,263 | -€29,912 | -€47,175 |
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 5 October 2026 via checked.be.