SCenT: 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.
SCenT
Largest movements
- Tangible fixed assets -€183,652
down €183,652 (-88.5%), from €207,418 to €23,765
of which Land and buildings: -€176,847
- Receivables within one year -€114,421
down €114,421 (-26.5%), from €431,169 to €316,748
of which Other amounts receivable: -€80,741
- Cash -€16,314
down €16,314 (-99.9%), from €16,334 to €20
- Debts after one year -€210,000
no longer reported in 2024 (was €210,000)
- Reserves -€74,208
down €74,208 (-15.2%), from €489,000 to €414,792
of which Distributable reserves: -€74,208
- Trade debts -€13,740
no longer reported in 2024 (was €13,740)
- Write-downs -€100,201
no longer reported in 2024 (was €100,201)
- Gross operating margin +€100,012
up €100,012, from -€90,287 to €9,725
- Depreciation -€29,408
down €29,408 (-89.0%), from €33,047 to €3,638
- Financial charges -€4,055
down €4,055 (-85.4%), from €4,750 to €695
- Other operating charges -€1,175
down €1,175 (-73.4%), from €1,601 to €426
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €945,094 | €630,707 | -€314,388 | -33.3% |
| Fixed assets | 21/28 | €497,591 | €313,938 | -€183,652 | -36.9% |
| Tangible fixed assets | 22/27 | €207,418 | €23,765 | -€183,652 | -88.5% |
| Land and buildings | 22 | €176,847 | - | -€176,847 | |
| Plant, machinery and equipment | 23 | €24,878 | €20,683 | -€4,195 | -16.9% |
| Furniture and vehicles | 24 | €5,693 | €3,082 | -€2,610 | -45.9% |
| Financial fixed assets | 28 | €290,173 | €290,173 | = | 0.0% |
| Current assets | 29/58 | €447,503 | €316,768 | -€130,735 | -29.2% |
| Amounts receivable within one year | 40/41 | €431,169 | €316,748 | -€114,421 | -26.5% |
| Trade receivables | 40 | €33,680 | - | -€33,680 | |
| Other amounts receivable | 41 | €397,489 | €316,748 | -€80,741 | -20.3% |
| Cash at bank and in hand | 54/58 | €16,334 | €20 | -€16,314 | -99.9% |
| Total equity and liabilities | 10/49 | €945,094 | €630,707 | -€314,388 | -33.3% |
| Equity | 10/15 | €688,870 | €614,792 | -€74,078 | -10.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €489,000 | €414,792 | -€74,208 | -15.2% |
| Non-distributable reserves | 130/1 | €35,000 | €35,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €454,000 | €379,792 | -€74,208 | -16.3% |
| Profit (loss) carried forward | 14 | -€130 | - | +€130 | |
| Amounts payable | 17/49 | €256,224 | €15,914 | -€240,310 | -93.8% |
| Amounts payable after more than one year | 17 | €210,000 | - | -€210,000 | |
| Financial debts | 170/4 | €210,000 | - | -€210,000 | |
| Amounts payable within one year | 42/48 | €42,255 | €15,914 | -€26,341 | -62.3% |
| Current portion of amounts payable after more than one year | 42 | €9,378 | €820 | -€8,559 | -91.3% |
| Trade debts | 44 | €13,740 | - | -€13,740 | |
| Suppliers | 440/4 | €13,740 | - | -€13,740 | |
| Taxes, remuneration and social security | 45 | €19,137 | €15,095 | -€4,043 | -21.1% |
| Taxes | 450/3 | €19,137 | €15,095 | -€4,043 | -21.1% |
| Accrued charges and deferred income | 492/3 | €3,969 | - | -€3,969 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,047 | €3,638 | -€29,408 | -89.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €100,201 | - | -€100,201 | |
| Other operating charges | 640/8 | €1,601 | €426 | -€1,175 | -73.4% |
| Non-recurring operating charges | 66A | - | €60,874 | +€60,874 | |
| Gross operating margin | 9900 | -€90,287 | €9,725 | +€100,012 | |
| Operating profit (loss) | 9901 | -€225,136 | -€55,213 | +€169,923 | +75.5% |
| Financial income | 75/76B | €720 | - | -€720 | |
| Recurring financial income | 75 | €720 | - | -€720 | |
| Financial charges | 65/66B | €4,750 | €695 | -€4,055 | -85.4% |
| Recurring financial charges | 65 | €4,750 | €695 | -€4,055 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | -€229,165 | -€55,907 | +€173,258 | +75.6% |
| Profit (loss) for the period | 9904 | -€229,165 | -€55,907 | +€173,258 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€229,165 | -€55,907 | +€173,258 | +75.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.