SCD CONSULTING: 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.
SCD CONSULTING
Largest movements
- Receivables within one year -€57,260
down €57,260 (-79.8%), from €71,780 to €14,520
of which Other amounts receivable: -€50,000
- Current investments +€24,623
up €24,623 (+2.9%), from €836,346 to €860,969
- Reserves -€36,896
down €36,896 (-4.1%), from €909,404 to €872,507
- Gross operating margin +€2,600
up €2,600 (+3.0%), from €87,491 to €90,091
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 | €932,701 | €900,751 | -€31,950 | -3.4% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €932,701 | €900,751 | -€31,950 | -3.4% |
| Amounts receivable within one year | 40/41 | €71,780 | €14,520 | -€57,260 | -79.8% |
| Trade receivables | 40 | €21,780 | €14,520 | -€7,260 | -33.3% |
| Other amounts receivable | 41 | €50,000 | - | -€50,000 | |
| Current investments | 50/53 | €836,346 | €860,969 | +€24,623 | +2.9% |
| Cash at bank and in hand | 54/58 | €20,859 | €21,148 | +€289 | +1.4% |
| Deferred charges and accrued income | 490/1 | €3,715 | €4,113 | +€398 | +10.7% |
| Total equity and liabilities | 10/49 | €932,701 | €900,751 | -€31,950 | -3.4% |
| Equity | 10/15 | €921,804 | €884,907 | -€36,896 | -4.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €909,404 | €872,507 | -€36,896 | -4.1% |
| Distributable reserves | 133 | €909,404 | €872,507 | -€36,896 | -4.1% |
| Amounts payable | 17/49 | €10,897 | €15,844 | +€4,947 | +45.4% |
| Amounts payable within one year | 42/48 | €10,897 | €15,844 | +€4,947 | +45.4% |
| Taxes, remuneration and social security | 45 | €9,897 | €15,784 | +€5,888 | +59.5% |
| Taxes | 450/3 | €9,897 | €15,784 | +€5,888 | +59.5% |
| Other amounts payable | 47/48 | €1,000 | €59 | -€941 | -94.1% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | €87,491 | €90,091 | +€2,600 | +3.0% |
| Operating profit (loss) | 9901 | €86,405 | €88,972 | +€2,567 | +3.0% |
| Financial income | 75/76B | €14,551 | €14,271 | -€280 | -1.9% |
| Recurring financial income | 75 | €14,551 | €14,271 | -€280 | -1.9% |
| Financial charges | 65/66B | €318 | €29 | -€289 | -90.8% |
| Recurring financial charges | 65 | €318 | €29 | -€289 | -90.8% |
| Profit (loss) for the period before taxes | 9903 | €100,638 | €103,214 | +€2,576 | +2.6% |
| Income taxes | 67/77 | €33,171 | €33,760 | +€589 | +1.8% |
| Profit (loss) for the period | 9904 | €67,467 | €69,454 | +€1,988 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,467 | €69,454 | +€1,988 | +2.9% |
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 17 October 2026 via checked.be.