Scen: what changed
Two fiscal 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.
Scen
Largest movements
- Cash -€37,007
down €37,007 (-91.8%), from €40,331 to €3,324
mainly Contributions, distributions and other (-€189,000) and Advances received (-€71,555)
- Stocks and contracts +€24,018
up €24,018 (+35.6%), from €67,379 to €91,396
- Receivables within one year +€12,883
up €12,883 (+4.4%), from €294,808 to €307,691
of which Trade receivables: +€20,502
- Tangible fixed assets -€10,937
down €10,937 (-23.2%), from €47,144 to €36,207
of which Leasing and similar rights: -€21,450
- Other debts +€188,050
up €188,050 (+10515.7%), from €1,788 to €189,838
- Profit (loss) carried forward -€121,058
down €121,058 (-100.0%), from €121,058 to €0
- Advances received -€71,555
down €71,555 (-64.5%), from €110,899 to €39,344
- Trade debts +€14,393
up €14,393 (+10.4%), from €138,011 to €152,404
- Current portion of long-term debt -€11,213
down €11,213 (-56.9%), from €19,700 to €8,487
- Staff costs -€2,208
down €2,208 (-2.4%), from €93,531 to €91,323
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 | €457,957 | €446,927 | -€11,030 | -2.4% |
| Fixed assets | 21/28 | €51,299 | €39,904 | -€11,394 | -22.2% |
| Intangible fixed assets | 21 | €1,754 | €1,297 | -€457 | -26.0% |
| Tangible fixed assets | 22/27 | €47,144 | €36,207 | -€10,937 | -23.2% |
| Plant, machinery and equipment | 23 | €9,660 | €21,115 | +€11,455 | +118.6% |
| Furniture and vehicles | 24 | €3,382 | €2,440 | -€943 | -27.9% |
| Leasing and similar rights | 25 | €34,102 | €12,652 | -€21,450 | -62.9% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €406,659 | €407,023 | +€364 | +0.1% |
| Stocks and contracts in progress | 3 | €67,379 | €91,396 | +€24,018 | +35.6% |
| Contracts in progress | 37 | €67,379 | €91,396 | +€24,018 | +35.6% |
| Amounts receivable within one year | 40/41 | €294,808 | €307,691 | +€12,883 | +4.4% |
| Trade receivables | 40 | €287,189 | €307,691 | +€20,502 | +7.1% |
| Other amounts receivable | 41 | €7,619 | €0 | -€7,619 | -100.0% |
| Cash at bank and in hand | 54/58 | €40,331 | €3,324 | -€37,007 | -91.8% |
| Deferred charges and accrued income | 490/1 | €4,141 | €4,611 | +€470 | +11.4% |
| Total equity and liabilities | 10/49 | €457,957 | €446,927 | -€11,030 | -2.4% |
| Equity | 10/15 | €126,058 | €5,317 | -€120,741 | -95.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €317 | +€317 | |
| Distributable reserves | 133 | - | €317 | +€317 | |
| Profit (loss) carried forward | 14 | €121,058 | €0 | -€121,058 | -100.0% |
| Amounts payable | 17/49 | €331,900 | €441,610 | +€109,711 | +33.1% |
| Amounts payable after more than one year | 17 | €10,417 | €1,930 | -€8,487 | -81.5% |
| Financial debts | 170/4 | €10,417 | €1,930 | -€8,487 | -81.5% |
| Amounts payable within one year | 42/48 | €321,483 | €439,680 | +€118,197 | +36.8% |
| Current portion of amounts payable after more than one year | 42 | €19,700 | €8,487 | -€11,213 | -56.9% |
| Trade debts | 44 | €138,011 | €152,404 | +€14,393 | +10.4% |
| Suppliers | 440/4 | €138,011 | €152,404 | +€14,393 | +10.4% |
| Advances received on contracts in progress | 46 | €110,899 | €39,344 | -€71,555 | -64.5% |
| Taxes, remuneration and social security | 45 | €51,085 | €49,607 | -€1,478 | -2.9% |
| Taxes | 450/3 | €37,766 | €40,977 | +€3,211 | +8.5% |
| Remuneration and social security | 454/9 | €13,319 | €8,630 | -€4,689 | -35.2% |
| Other amounts payable | 47/48 | €1,788 | €189,838 | +€188,050 | +10515.7% |
| Remuneration, social security and pensions | 62 | €93,531 | €91,323 | -€2,208 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,722 | €26,203 | +€1,482 | +6.0% |
| Other operating charges | 640/8 | €934 | €1,899 | +€965 | +103.3% |
| Gross operating margin | 9900 | €208,518 | €210,153 | +€1,635 | +0.8% |
| Operating profit (loss) | 9901 | €89,332 | €90,728 | +€1,397 | +1.6% |
| Financial income | 75/76B | €5 | €3 | -€2 | -43.2% |
| Recurring financial income | 75 | €5 | €3 | -€2 | -43.2% |
| Financial charges | 65/66B | €6,270 | €5,274 | -€996 | -15.9% |
| Recurring financial charges | 65 | €6,270 | €5,274 | -€996 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €83,067 | €85,457 | +€2,390 | +2.9% |
| Income taxes | 67/77 | €16,941 | €17,197 | +€256 | +1.5% |
| Profit (loss) for the period | 9904 | €66,126 | €68,259 | +€2,134 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,126 | €68,259 | +€2,134 | +3.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.