SCC-Consultancy: 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.
SCC-Consultancy
Largest movements
- Cash +€21,554
up €21,554 (+76.5%), from €28,170 to €49,723
mainly Net result for the year (+€31,246) and Receivables within one year (+€15,752)
- Receivables within one year -€15,752
down €15,752 (-43.7%), from €36,032 to €20,280
of which Trade receivables: -€11,776
- Tangible fixed assets -€12,519
down €12,519 (-40.9%), from €30,625 to €18,106
- Deferred charges and accrued income -€2,990
down €2,990 (-78.4%), from €3,815 to €825
- Profit (loss) carried forward -€68,203
no longer reported in 2025 (was €68,203)
- Reserves +€56,449
new in 2025: €56,449
- Tax, wage and social debts +€11,220
up €11,220 (+154.8%), from €7,249 to €18,469
of which Taxes: +€11,300
- Trade debts -€5,966
down €5,966 (-56.0%), from €10,649 to €4,683
- Debts after one year -€3,244
down €3,244 (-74.9%), from €4,333 to €1,089
- Gross operating margin +€32,940
up €32,940 (+149.3%), from €22,066 to €55,006
- Taxes +€10,882
up €10,882 (+506.6%), from €2,148 to €13,030
- Depreciation -€3,293
down €3,293 (-32.9%), from €9,999 to €6,706
- Financial charges +€929
up €929 (+55.5%), from €1,674 to €2,603
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 | €98,642 | €88,934 | -€9,708 | -9.8% |
| Fixed assets | 21/28 | €30,625 | €18,106 | -€12,519 | -40.9% |
| Tangible fixed assets | 22/27 | €30,625 | €18,106 | -€12,519 | -40.9% |
| Furniture and vehicles | 24 | €30,625 | €18,106 | -€12,519 | -40.9% |
| Current assets | 29/58 | €68,017 | €70,828 | +€2,811 | +4.1% |
| Amounts receivable within one year | 40/41 | €36,032 | €20,280 | -€15,752 | -43.7% |
| Trade receivables | 40 | €28,113 | €16,337 | -€11,776 | -41.9% |
| Other amounts receivable | 41 | €7,920 | €3,943 | -€3,976 | -50.2% |
| Cash at bank and in hand | 54/58 | €28,170 | €49,723 | +€21,554 | +76.5% |
| Deferred charges and accrued income | 490/1 | €3,815 | €825 | -€2,990 | -78.4% |
| Total equity and liabilities | 10/49 | €98,642 | €88,934 | -€9,708 | -9.8% |
| Equity | 10/15 | €73,203 | €61,449 | -€11,754 | -16.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €56,449 | +€56,449 | |
| Distributable reserves | 133 | - | €56,449 | +€56,449 | |
| Profit (loss) carried forward | 14 | €68,203 | - | -€68,203 | |
| Amounts payable | 17/49 | €25,439 | €27,485 | +€2,046 | +8.0% |
| Amounts payable after more than one year | 17 | €4,333 | €1,089 | -€3,244 | -74.9% |
| Financial debts | 170/4 | €4,333 | €1,089 | -€3,244 | -74.9% |
| Amounts payable within one year | 42/48 | €21,106 | €26,396 | +€5,290 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €3,208 | €3,244 | +€36 | +1.1% |
| Trade debts | 44 | €10,649 | €4,683 | -€5,966 | -56.0% |
| Suppliers | 440/4 | €10,649 | €4,683 | -€5,966 | -56.0% |
| Taxes, remuneration and social security | 45 | €7,249 | €18,469 | +€11,220 | +154.8% |
| Taxes | 450/3 | €7,170 | €18,469 | +€11,300 | +157.6% |
| Remuneration and social security | 454/9 | €80 | - | -€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,999 | €6,706 | -€3,293 | -32.9% |
| Other operating charges | 640/8 | €940 | €1,463 | +€523 | +55.6% |
| Gross operating margin | 9900 | €22,066 | €55,006 | +€32,940 | +149.3% |
| Operating profit (loss) | 9901 | €11,127 | €46,837 | +€35,710 | +320.9% |
| Financial income | 75/76B | €1 | €42 | +€41 | +2820.0% |
| Recurring financial income | 75 | €1 | €42 | +€41 | +2820.0% |
| Financial charges | 65/66B | €1,674 | €2,603 | +€929 | +55.5% |
| Recurring financial charges | 65 | €1,674 | €2,603 | +€929 | +55.5% |
| Profit (loss) for the period before taxes | 9903 | €9,455 | €44,277 | +€34,822 | +368.3% |
| Income taxes | 67/77 | €2,148 | €13,030 | +€10,882 | +506.6% |
| Profit (loss) for the period | 9904 | €7,307 | €31,246 | +€23,940 | +327.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,307 | €31,246 | +€23,940 | +327.6% |
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 8 October 2026 via checked.be.