SCCA FORMACONSULT: 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.
SCCA FORMACONSULT
Largest movements
- Cash -€4,772
down €4,772 (-13.2%), from €36,159 to €31,387
mainly Other debts (-€23,657) and Contributions, distributions and other (-€23,000)
- Receivables within one year -€3,865
down €3,865 (-15.5%), from €24,893 to €21,028
of which Other amounts receivable: -€4,232
- Tangible fixed assets -€1,403
down €1,403 (-100%), from €1,403 to €0
- Other debts -€23,657
down €23,657 (-49.9%), from €47,439 to €23,782
- Reserves +€13,000
up €13,000 (+699%), from €1,859 to €14,859
- Tax, wage and social debts +€6,275
up €6,275 (+157%), from €3,998 to €10,272
- Profit (loss) carried forward -€5,569
down €5,569 (-90.5%), from €6,152 to €583
- Gross operating margin +€12,810
up €12,810 (+46.2%), from €27,734 to €40,544
- Taxes +€4,334
up €4,334 (+237%), from €1,826 to €6,160
- Depreciation -€3,617
down €3,617 (-72.1%), from €5,020 to €1,403
- Financial charges +€1,317
up €1,317 (+2,259%), from €58 to €1,375
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 | €63,215 | €52,795 | -€10,419 | -16.5% |
| Fixed assets | 21/28 | €1,403 | €0 | -€1,403 | -100% |
| Tangible fixed assets | 22/27 | €1,403 | €0 | -€1,403 | -100% |
| Furniture and vehicles | 24 | €1,403 | €0 | -€1,403 | -100% |
| Current assets | 29/58 | €61,812 | €52,795 | -€9,016 | -14.6% |
| Amounts receivable within one year | 40/41 | €24,893 | €21,028 | -€3,865 | -15.5% |
| Trade receivables | 40 | €19,892 | €20,259 | +€367 | +1.8% |
| Other amounts receivable | 41 | €5,001 | €769 | -€4,232 | -84.6% |
| Cash at bank and in hand | 54/58 | €36,159 | €31,387 | -€4,772 | -13.2% |
| Deferred charges and accrued income | 490/1 | €760 | €381 | -€379 | -49.9% |
| Total equity and liabilities | 10/49 | €63,215 | €52,795 | -€10,419 | -16.5% |
| Equity | 10/15 | €11,288 | €18,719 | +€7,431 | +65.8% |
| Contributions | 10/11 | €3,276 | €3,276 | = | 0.0% |
| Reserves | 13 | €1,859 | €14,859 | +€13,000 | +699% |
| Distributable reserves | 133 | €1,859 | €14,859 | +€13,000 | +699% |
| Profit (loss) carried forward | 14 | €6,152 | €583 | -€5,569 | -90.5% |
| Amounts payable | 17/49 | €51,927 | €34,077 | -€17,850 | -34.4% |
| Amounts payable within one year | 42/48 | €51,927 | €34,077 | -€17,850 | -34.4% |
| Trade debts | 44 | €491 | €22 | -€468 | -95.4% |
| Suppliers | 440/4 | €491 | €22 | -€468 | -95.4% |
| Taxes, remuneration and social security | 45 | €3,998 | €10,272 | +€6,275 | +157% |
| Taxes | 450/3 | €3,998 | €10,272 | +€6,275 | +157% |
| Other amounts payable | 47/48 | €47,439 | €23,782 | -€23,657 | -49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,020 | €1,403 | -€3,617 | -72.1% |
| Other operating charges | 640/8 | €1,313 | €1,300 | -€13 | -1.0% |
| Gross operating margin | 9900 | €27,734 | €40,544 | +€12,810 | +46.2% |
| Operating profit (loss) | 9901 | €21,401 | €37,841 | +€16,441 | +76.8% |
| Financial income | 75/76B | €0 | €124 | +€124 | +177,686% |
| Recurring financial income | 75 | €0 | €124 | +€124 | +177,686% |
| Financial charges | 65/66B | €58 | €1,375 | +€1,317 | +2,259% |
| Recurring financial charges | 65 | €58 | €1,375 | +€1,317 | +2,259% |
| Profit (loss) for the period before taxes | 9903 | €21,342 | €36,591 | +€15,248 | +71.4% |
| Income taxes | 67/77 | €1,826 | €6,160 | +€4,334 | +237% |
| Profit (loss) for the period | 9904 | €19,517 | €30,431 | +€10,914 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,517 | €30,431 | +€10,914 | +55.9% |
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 28 October 2026 via checked.be.