SCDR: 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.
SCDR
Largest movements
- Cash +€6,974
up €6,974 (+271.1%), from €2,573 to €9,547
mainly Net result for the year (+€11,146) and Receivables within one year (+€5,035)
- Receivables within one year -€5,035
down €5,035 (-50.2%), from €10,035 to €5,000
of which Other amounts receivable: -€5,035
- Deferred charges and accrued income +€1,682
new in 2025: €1,682
- Stocks and contracts -€863
down €863 (-17.0%), from €5,061 to €4,199
- Tangible fixed assets -€768
down €768 (-40.7%), from €1,886 to €1,117
of which Furniture and vehicles: -€631
- Profit (loss) carried forward +€11,146
up €11,146 (+123.7%), from €9,014 to €20,160
- Other debts -€7,390
down €7,390 (-52.3%), from €14,137 to €6,747
- Current portion of long-term debt -€2,945
no longer reported in 2025 (was €2,945)
- Trade debts +€2,550
up €2,550 (+89.8%), from €2,839 to €5,389
- Tax, wage and social debts -€1,668
down €1,668 (-17.7%), from €9,420 to €7,752
- Gross operating margin +€18,914
up €18,914, from -€4,947 to €13,967
- Financial income -€1,346
down €1,346 (-49.6%), from €2,715 to €1,368
- Other operating charges -€410
down €410 (-20.4%), from €2,005 to €1,595
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 | €71,597 | €73,588 | +€1,991 | +2.8% |
| Fixed assets | 21/28 | €2,619 | €1,851 | -€768 | -29.3% |
| Tangible fixed assets | 22/27 | €1,886 | €1,117 | -€768 | -40.7% |
| Plant, machinery and equipment | 23 | €1,163 | €1,026 | -€137 | -11.8% |
| Furniture and vehicles | 24 | €722 | €91 | -€631 | -87.4% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €733 | €733 | = | 0.0% |
| Current assets | 29/58 | €68,979 | €71,738 | +€2,759 | +4.0% |
| Amounts receivable after more than one year | 29 | €51,310 | €51,310 | = | 0.0% |
| Other amounts receivable | 291 | €51,310 | €51,310 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,061 | €4,199 | -€863 | -17.0% |
| Stocks | 30/36 | €5,061 | €4,199 | -€863 | -17.0% |
| Amounts receivable within one year | 40/41 | €10,035 | €5,000 | -€5,035 | -50.2% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €10,035 | €5,000 | -€5,035 | -50.2% |
| Cash at bank and in hand | 54/58 | €2,573 | €9,547 | +€6,974 | +271.1% |
| Deferred charges and accrued income | 490/1 | - | €1,682 | +€1,682 | |
| Total equity and liabilities | 10/49 | €71,597 | €73,588 | +€1,991 | +2.8% |
| Equity | 10/15 | €42,256 | €53,403 | +€11,146 | +26.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €8,242 | €8,242 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,682 | €1,682 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,682 | €1,682 | = | 0.0% |
| Distributable reserves | 133 | €6,560 | €6,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,014 | €20,160 | +€11,146 | +123.7% |
| Amounts payable | 17/49 | €29,341 | €20,186 | -€9,156 | -31.2% |
| Amounts payable within one year | 42/48 | €29,341 | €19,888 | -€9,453 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €2,945 | - | -€2,945 | |
| Trade debts | 44 | €2,839 | €5,389 | +€2,550 | +89.8% |
| Suppliers | 440/4 | €2,839 | €5,389 | +€2,550 | +89.8% |
| Taxes, remuneration and social security | 45 | €9,420 | €7,752 | -€1,668 | -17.7% |
| Taxes | 450/3 | €9,420 | €7,752 | -€1,668 | -17.7% |
| Other amounts payable | 47/48 | €14,137 | €6,747 | -€7,390 | -52.3% |
| Accrued charges and deferred income | 492/3 | - | €298 | +€298 | |
| Remuneration, social security and pensions | 62 | - | €136 | +€136 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €770 | €768 | -€2 | -0.3% |
| Other operating charges | 640/8 | €2,005 | €1,595 | -€410 | -20.4% |
| Gross operating margin | 9900 | -€4,947 | €13,967 | +€18,914 | |
| Operating profit (loss) | 9901 | -€7,722 | €11,467 | +€19,189 | |
| Financial income | 75/76B | €2,715 | €1,368 | -€1,346 | -49.6% |
| Recurring financial income | 75 | €2,715 | €1,368 | -€1,346 | -49.6% |
| Financial charges | 65/66B | €1,685 | €1,689 | +€4 | +0.3% |
| Recurring financial charges | 65 | €1,685 | €1,689 | +€4 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,692 | €11,146 | +€17,839 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€6,692 | €11,146 | +€17,839 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,692 | €11,146 | +€17,839 |
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 9 October 2026 via checked.be.