SCC MANAGEMENT: 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.
SCC MANAGEMENT
Largest movements
- Receivables within one year +€3,518
up €3,518 (+10.2%), from €34,484 to €38,002
of which Trade receivables: +€17,910
- Tangible fixed assets -€1,057
down €1,057 (-63.1%), from €1,676 to €619
- Cash +€1,003
new in 2025: €1,003
mainly Net result for the year (+€9,589) and Depreciation (+€1,057)
- Deferred charges and accrued income -€946
down €946 (-93.2%), from €1,015 to €69
- Reserves +€9,589
up €9,589 (+81.8%), from €11,723 to €21,312
- Short-term financial debts -€3,105
down €3,105 (-100.0%), from €3,105 to €0
- Trade debts -€2,940
down €2,940 (-37.7%), from €7,808 to €4,868
- Tax, wage and social debts -€663
down €663 (-7.7%), from €8,632 to €7,969
- Gross operating margin +€41,159
up €41,159, from -€28,272 to €12,887
- Taxes +€930
up €930 (+1604.2%), from €58 to €987
- Financial charges +€517
up €517 (+280.3%), from €185 to €702
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 | €37,875 | €40,393 | +€2,517 | +6.6% |
| Fixed assets | 21/28 | €2,376 | €1,319 | -€1,057 | -44.5% |
| Tangible fixed assets | 22/27 | €1,676 | €619 | -€1,057 | -63.1% |
| Furniture and vehicles | 24 | €1,676 | €619 | -€1,057 | -63.1% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €35,499 | €39,074 | +€3,574 | +10.1% |
| Amounts receivable within one year | 40/41 | €34,484 | €38,002 | +€3,518 | +10.2% |
| Trade receivables | 40 | €7,500 | €25,410 | +€17,910 | +238.8% |
| Other amounts receivable | 41 | €26,984 | €12,592 | -€14,392 | -53.3% |
| Cash at bank and in hand | 54/58 | - | €1,003 | +€1,003 | |
| Deferred charges and accrued income | 490/1 | €1,015 | €69 | -€946 | -93.2% |
| Total equity and liabilities | 10/49 | €37,875 | €40,393 | +€2,517 | +6.6% |
| Equity | 10/15 | €17,923 | €27,512 | +€9,589 | +53.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,723 | €21,312 | +€9,589 | +81.8% |
| Distributable reserves | 133 | €11,723 | €21,312 | +€9,589 | +81.8% |
| Amounts payable | 17/49 | €19,952 | €12,881 | -€7,071 | -35.4% |
| Amounts payable within one year | 42/48 | €19,545 | €12,837 | -€6,708 | -34.3% |
| Financial debts | 43 | €3,105 | €0 | -€3,105 | -100.0% |
| Credit institutions | 430/8 | €3,105 | €0 | -€3,105 | -100.0% |
| Trade debts | 44 | €7,808 | €4,868 | -€2,940 | -37.7% |
| Suppliers | 440/4 | €7,808 | €4,868 | -€2,940 | -37.7% |
| Taxes, remuneration and social security | 45 | €8,632 | €7,969 | -€663 | -7.7% |
| Taxes | 450/3 | €8,632 | €7,969 | -€663 | -7.7% |
| Accrued charges and deferred income | 492/3 | €407 | €44 | -€364 | -89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,083 | €1,057 | -€26 | -2.4% |
| Other operating charges | 640/8 | €584 | €552 | -€32 | -5.4% |
| Gross operating margin | 9900 | -€28,272 | €12,887 | +€41,159 | |
| Operating profit (loss) | 9901 | -€29,939 | €11,277 | +€41,217 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +2266.7% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2266.7% |
| Financial charges | 65/66B | €185 | €702 | +€517 | +280.3% |
| Recurring financial charges | 65 | €185 | €702 | +€517 | +280.3% |
| Profit (loss) for the period before taxes | 9903 | -€30,124 | €10,576 | +€40,700 | |
| Income taxes | 67/77 | €58 | €987 | +€930 | +1604.2% |
| Profit (loss) for the period | 9904 | -€30,182 | €9,589 | +€39,771 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,182 | €9,589 | +€39,771 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.