SCENSOPIA: 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.
SCENSOPIA
Largest movements
- Intangible fixed assets -€10,739
down €10,739 (-23.8%), from €45,151 to €34,412
- Receivables within one year -€3,426
down €3,426 (-86.8%), from €3,948 to €522
of which Trade receivables: -€3,764
- Cash +€1,389
up €1,389 (+5.6%), from €24,715 to €26,104
mainly Depreciation (+€10,739) and Receivables within one year (+€3,426)
- Profit (loss) carried forward -€15,046
down €15,046 (-1067.8%), from -€1,409 to -€16,455
- Trade debts +€2,401
new in 2025: €2,401
- Gross operating margin -€8,842
down €8,842 (-96.4%), from €9,168 to €326
- Depreciation +€2,194
up €2,194 (+25.7%), from €8,545 to €10,739
- Financial charges +€1,965
up €1,965 (+63.9%), from €3,077 to €5,041
- Financial income -€1,093
down €1,093 (-55.6%), from €1,967 to €874
- Other operating charges -€457
down €457 (-49.6%), from €923 to €465
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 | €73,814 | €61,161 | -€12,653 | -17.1% |
| Fixed assets | 21/28 | €45,151 | €34,412 | -€10,739 | -23.8% |
| Intangible fixed assets | 21 | €45,151 | €34,412 | -€10,739 | -23.8% |
| Current assets | 29/58 | €28,663 | €26,749 | -€1,914 | -6.7% |
| Amounts receivable within one year | 40/41 | €3,948 | €522 | -€3,426 | -86.8% |
| Trade receivables | 40 | €3,805 | €41 | -€3,764 | -98.9% |
| Other amounts receivable | 41 | €143 | €481 | +€338 | +237.0% |
| Cash at bank and in hand | 54/58 | €24,715 | €26,104 | +€1,389 | +5.6% |
| Deferred charges and accrued income | 490/1 | - | €124 | +€124 | |
| Total equity and liabilities | 10/49 | €73,814 | €61,161 | -€12,653 | -17.1% |
| Equity | 10/15 | €18,591 | €3,545 | -€15,046 | -80.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,409 | -€16,455 | -€15,046 | -1067.8% |
| Amounts payable | 17/49 | €55,223 | €57,616 | +€2,393 | +4.3% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €35,223 | €37,616 | +€2,393 | +6.8% |
| Trade debts | 44 | - | €2,401 | +€2,401 | |
| Suppliers | 440/4 | - | €2,401 | +€2,401 | |
| Other amounts payable | 47/48 | €35,223 | €35,215 | -€8 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,545 | €10,739 | +€2,194 | +25.7% |
| Other operating charges | 640/8 | €923 | €465 | -€457 | -49.6% |
| Gross operating margin | 9900 | €9,168 | €326 | -€8,842 | -96.4% |
| Operating profit (loss) | 9901 | -€300 | -€10,878 | -€10,579 | -3530.1% |
| Financial income | 75/76B | €1,967 | €874 | -€1,093 | -55.6% |
| Recurring financial income | 75 | €1,967 | €874 | -€1,093 | -55.6% |
| Financial charges | 65/66B | €3,077 | €5,041 | +€1,965 | +63.9% |
| Recurring financial charges | 65 | €3,077 | €5,041 | +€1,965 | +63.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,409 | -€15,046 | -€13,637 | -967.8% |
| Profit (loss) for the period | 9904 | -€1,409 | -€15,046 | -€13,637 | -967.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,409 | -€15,046 | -€13,637 | -967.8% |
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 28 September 2026 via checked.be.