SCCP: 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.
SCCP
Largest movements
- Receivables after one year -€120,000
no longer reported in 2025 (was €120,000)
- Cash -€57,836
down €57,836 (-16.6%), from €349,377 to €291,541
mainly Contributions, distributions and other (-€345,333) and Tax, wage and social debts (-€35,013)
- Tangible fixed assets -€14,075
down €14,075 (-25.9%), from €54,442 to €40,366
of which Furniture and vehicles: -€13,596
- Receivables within one year -€6,815
down €6,815 (-17.8%), from €38,252 to €31,437
of which Trade receivables: -€21,956
- Reserves -€313,139
down €313,139 (-62.7%), from €499,409 to €186,270
- Other debts +€137,002
up €137,002 (+16922.4%), from €810 to €137,812
- Tax, wage and social debts -€35,013
down €35,013 (-37.2%), from €94,130 to €59,117
of which Taxes: -€33,949
- Trade debts +€10,058
up €10,058 (+29.4%), from €34,158 to €44,217
- Debts after one year -€9,487
down €9,487 (-51.7%), from €18,341 to €8,854
- Gross operating margin -€38,159
down €38,159 (-18.1%), from €211,067 to €172,908
- Taxes -€4,622
down €4,622 (-30.3%), from €15,230 to €10,608
- Staff costs +€2,470
up €2,470 (+2.4%), from €102,802 to €105,272
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 | €660,160 | €449,757 | -€210,403 | -31.9% |
| Fixed assets | 21/28 | €56,436 | €40,366 | -€16,070 | -28.5% |
| Intangible fixed assets | 21 | €1,994 | - | -€1,994 | |
| Tangible fixed assets | 22/27 | €54,442 | €40,366 | -€14,075 | -25.9% |
| Plant, machinery and equipment | 23 | €3,984 | €1,881 | -€2,103 | -52.8% |
| Furniture and vehicles | 24 | €38,167 | €24,571 | -€13,596 | -35.6% |
| Other tangible fixed assets | 26 | €12,290 | €13,914 | +€1,625 | +13.2% |
| Current assets | 29/58 | €603,724 | €409,391 | -€194,333 | -32.2% |
| Amounts receivable after more than one year | 29 | €120,000 | - | -€120,000 | |
| Other amounts receivable | 291 | €120,000 | - | -€120,000 | |
| Stocks and contracts in progress | 3 | €91,946 | €85,978 | -€5,967 | -6.5% |
| Stocks | 30/36 | €91,946 | €85,978 | -€5,967 | -6.5% |
| Amounts receivable within one year | 40/41 | €38,252 | €31,437 | -€6,815 | -17.8% |
| Trade receivables | 40 | €30,160 | €8,204 | -€21,956 | -72.8% |
| Other amounts receivable | 41 | €8,093 | €23,234 | +€15,141 | +187.1% |
| Cash at bank and in hand | 54/58 | €349,377 | €291,541 | -€57,836 | -16.6% |
| Deferred charges and accrued income | 490/1 | €4,148 | €434 | -€3,715 | -89.5% |
| Total equity and liabilities | 10/49 | €660,160 | €449,757 | -€210,403 | -31.9% |
| Equity | 10/15 | €503,409 | €190,270 | -€313,139 | -62.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €499,409 | €186,270 | -€313,139 | -62.7% |
| Distributable reserves | 133 | €499,409 | €186,270 | -€313,139 | -62.7% |
| Amounts payable | 17/49 | €156,750 | €259,487 | +€102,737 | +65.5% |
| Amounts payable after more than one year | 17 | €18,341 | €8,854 | -€9,487 | -51.7% |
| Financial debts | 170/4 | €18,341 | €8,854 | -€9,487 | -51.7% |
| Amounts payable within one year | 42/48 | €138,409 | €250,633 | +€112,224 | +81.1% |
| Current portion of amounts payable after more than one year | 42 | €9,311 | €9,487 | +€176 | +1.9% |
| Trade debts | 44 | €34,158 | €44,217 | +€10,058 | +29.4% |
| Suppliers | 440/4 | €34,158 | €44,217 | +€10,058 | +29.4% |
| Taxes, remuneration and social security | 45 | €94,130 | €59,117 | -€35,013 | -37.2% |
| Taxes | 450/3 | €78,359 | €44,410 | -€33,949 | -43.3% |
| Remuneration and social security | 454/9 | €15,771 | €14,707 | -€1,064 | -6.7% |
| Other amounts payable | 47/48 | €810 | €137,812 | +€137,002 | +16922.4% |
| Remuneration, social security and pensions | 62 | €102,802 | €105,272 | +€2,470 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,297 | €19,299 | +€3 | 0.0% |
| Other operating charges | 640/8 | €2,035 | €737 | -€1,299 | -63.8% |
| Gross operating margin | 9900 | €211,067 | €172,908 | -€38,159 | -18.1% |
| Operating profit (loss) | 9901 | €86,933 | €47,600 | -€39,333 | -45.2% |
| Financial income | 75/76B | €4,046 | €4,218 | +€172 | +4.3% |
| Recurring financial income | 75 | €4,046 | €4,218 | +€172 | +4.3% |
| Financial charges | 65/66B | €11,054 | €9,015 | -€2,039 | -18.4% |
| Recurring financial charges | 65 | €11,054 | €9,015 | -€2,039 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €79,924 | €42,803 | -€37,122 | -46.4% |
| Income taxes | 67/77 | €15,230 | €10,608 | -€4,622 | -30.3% |
| Profit (loss) for the period | 9904 | €64,694 | €32,194 | -€32,500 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €64,694 | €32,194 | -€32,500 | -50.2% |
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.