SCDI: 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.
SCDI
Largest movements
- Receivables within one year -€27,271
down €27,271 (-17.0%), from €160,385 to €133,114
of which Trade receivables: -€20,041
- Stocks and contracts +€11,208
up €11,208 (+4.9%), from €230,469 to €241,677
- Tangible fixed assets -€6,898
down €6,898 (-18.0%), from €38,260 to €31,362
of which Plant, machinery and equipment: -€5,632
- Trade debts -€44,690
down €44,690 (-50.1%), from €89,124 to €44,434
- Reserves +€20,244
up €20,244 (+8.1%), from €248,526 to €268,771
of which Distributable reserves: +€20,244
- Tax, wage and social debts +€15,558
up €15,558 (+105%), from €14,884 to €30,441
of which Remuneration and social security: +€8,891
- Debts after one year -€6,946
no longer reported in 2025 (was €6,946)
- Gross operating margin +€17,854
up €17,854 (+10.5%), from €169,851 to €187,705
- Taxes +€6,104
up €6,104 (+226%), from €2,700 to €8,804
- Staff costs +€3,548
up €3,548 (+2.8%), from €128,439 to €131,987
- Depreciation -€2,755
down €2,755 (-12.5%), from €21,959 to €19,204
- Financial charges -€1,901
down €1,901 (-21.9%), from €8,677 to €6,776
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 | €466,688 | €447,294 | -€19,394 | -4.2% |
| Fixed assets | 21/28 | €38,360 | €31,362 | -€6,998 | -18.2% |
| Intangible fixed assets | 21 | €100 | - | -€100 | |
| Tangible fixed assets | 22/27 | €38,260 | €31,362 | -€6,898 | -18.0% |
| Plant, machinery and equipment | 23 | €25,984 | €20,352 | -€5,632 | -21.7% |
| Furniture and vehicles | 24 | €6,826 | €11,010 | +€4,184 | +61.3% |
| Leasing and similar rights | 25 | €5,450 | - | -€5,450 | |
| Current assets | 29/58 | €428,329 | €415,932 | -€12,397 | -2.9% |
| Stocks and contracts in progress | 3 | €230,469 | €241,677 | +€11,208 | +4.9% |
| Stocks | 30/36 | €230,469 | €241,677 | +€11,208 | +4.9% |
| Amounts receivable within one year | 40/41 | €160,385 | €133,114 | -€27,271 | -17.0% |
| Trade receivables | 40 | €151,914 | €131,873 | -€20,041 | -13.2% |
| Other amounts receivable | 41 | €8,471 | €1,240 | -€7,230 | -85.4% |
| Cash at bank and in hand | 54/58 | €32,790 | €36,385 | +€3,595 | +11.0% |
| Deferred charges and accrued income | 490/1 | €4,685 | €4,756 | +€72 | +1.5% |
| Total equity and liabilities | 10/49 | €466,688 | €447,294 | -€19,394 | -4.2% |
| Equity | 10/15 | €269,786 | €289,491 | +€19,704 | +7.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €248,526 | €268,771 | +€20,244 | +8.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €246,526 | €266,771 | +€20,244 | +8.2% |
| Investment grants | 15 | €1,260 | €720 | -€540 | -42.9% |
| Amounts payable | 17/49 | €196,902 | €157,803 | -€39,099 | -19.9% |
| Amounts payable after more than one year | 17 | €6,946 | - | -€6,946 | |
| Financial debts | 170/4 | €6,946 | - | -€6,946 | |
| Amounts payable within one year | 42/48 | €188,618 | €157,701 | -€30,917 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €10,982 | €9,464 | -€1,518 | -13.8% |
| Financial debts | 43 | €70,000 | €70,000 | = | 0.0% |
| Credit institutions | 430/8 | €70,000 | €70,000 | = | 0.0% |
| Trade debts | 44 | €89,124 | €44,434 | -€44,690 | -50.1% |
| Suppliers | 440/4 | €89,124 | €44,434 | -€44,690 | -50.1% |
| Taxes, remuneration and social security | 45 | €14,884 | €30,441 | +€15,558 | +105% |
| Taxes | 450/3 | €198 | €6,865 | +€6,667 | +3,368% |
| Remuneration and social security | 454/9 | €14,686 | €23,576 | +€8,891 | +60.5% |
| Other amounts payable | 47/48 | €3,628 | €3,361 | -€267 | -7.4% |
| Accrued charges and deferred income | 492/3 | €1,338 | €103 | -€1,236 | -92.3% |
| Non-recurring operating income | 76A | - | €1,065 | +€1,065 | |
| Remuneration, social security and pensions | 62 | €128,439 | €131,987 | +€3,548 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,959 | €19,204 | -€2,755 | -12.5% |
| Other operating charges | 640/8 | €1,142 | €1,359 | +€217 | +19.0% |
| Gross operating margin | 9900 | €169,851 | €187,705 | +€17,854 | +10.5% |
| Operating profit (loss) | 9901 | €18,311 | €35,155 | +€16,844 | +92.0% |
| Financial income | 75/76B | €600 | €670 | +€70 | +11.6% |
| Recurring financial income | 75 | €600 | €670 | +€70 | +11.6% |
| Financial charges | 65/66B | €8,677 | €6,776 | -€1,901 | -21.9% |
| Recurring financial charges | 65 | €8,677 | €6,776 | -€1,901 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €10,234 | €29,048 | +€18,814 | +184% |
| Income taxes | 67/77 | €2,700 | €8,804 | +€6,104 | +226% |
| Profit (loss) for the period | 9904 | €7,534 | €20,244 | +€12,710 | +169% |
| Profit (loss) for the period to be appropriated | 9905 | €7,534 | €20,244 | +€12,710 | +169% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.