SCENTIA: 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.
What changed
SCENTIA
NACE 47.730, Retail sale of pharmaceutical products
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€93,859
2024 · €93,584+€275
Equity
€373,269
2024 · €576,410-€203,141
Cash
€257,572
2024 · €213,571+€44,002
Balance sheet total
€1.5m
2024 · €1.6m-€44,523
Largest movements
Assets
- Tangible fixed assets -€64,286
down €64,286 (-8.5%), from €760,473 to €696,188
of which Plant, machinery and equipment: -€35,064
- Cash +€44,002
up €44,002 (+20.6%), from €213,571 to €257,572
mainly Other debts (+€237,747) and Net result for the year (+€93,859)
Equity and liabilities
- Other debts +€237,747
up €237,747 (+231.9%), from €102,507 to €340,254
- Reserves -€205,000
down €205,000 (-41.9%), from €489,200 to €284,200
of which Distributable reserves: -€205,000
- Debts after one year -€64,445
down €64,445 (-11.0%), from €586,168 to €521,723
Income statement
- Gross operating margin +€40,862
up €40,862 (+8.5%), from €482,620 to €523,482
- Write-downs +€39,060
new in 2025: €39,060
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.
Result 2024
€93,584
Gross operating margin
+€40,862
Staff costs
+€919
Depreciation
-€2,850
Write-downs
-€39,060
Other operating charges
-€373
Other operating items
-€2,224
Financial income
-€158
Financial charges
+€2,290
Taxes
+€870
Result 2025
€93,859
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.
From operations
+€410,184
Investment
-€5,706
Financing
-€360,476
Cash 2024
€213,571
From operations (derived)
+€410,184
Net result for the year
+€93,859
Depreciation
+€69,992
Stocks and contracts
+€13,436
Receivables within one year
+€8,509
Deferred charges and accrued income
+€2,295
Trade debts
-€674
Tax, wage and social debts
-€14,980
Other debts
+€237,747
Investment (derived)
-€5,706
Investment in fixed assets (net)
-€5,706
Financing
-€360,476
Debts after one year
-€64,445
Current portion of long-term debt
+€969
Contributions, distributions and other
-€297,000
Cash 2025
€257,572
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,580,729 | €1,536,206 | -€44,523 | -2.8% |
| Fixed assets | 21/28 | €760,752 | €696,467 | -€64,286 | -8.5% |
| Tangible fixed assets | 22/27 | €760,473 | €696,188 | -€64,286 | -8.5% |
| Land and buildings | 22 | €432,271 | €417,842 | -€14,429 | -3.3% |
| Plant, machinery and equipment | 23 | €302,733 | €267,669 | -€35,064 | -11.6% |
| Furniture and vehicles | 24 | €13,125 | €10,676 | -€2,449 | -18.7% |
| Assets under construction and advance payments | 27 | €12,344 | - | -€12,344 | |
| Financial fixed assets | 28 | €279 | €279 | = | 0.0% |
| Current assets | 29/58 | €819,977 | €839,739 | +€19,762 | +2.4% |
| Stocks and contracts in progress | 3 | €233,330 | €219,894 | -€13,436 | -5.8% |
| Stocks | 30/36 | €233,330 | €219,894 | -€13,436 | -5.8% |
| Amounts receivable within one year | 40/41 | €166,359 | €157,850 | -€8,509 | -5.1% |
| Trade receivables | 40 | €86,359 | €102,961 | +€16,603 | +19.2% |
| Other amounts receivable | 41 | €80,000 | €54,889 | -€25,111 | -31.4% |
| Current investments | 50/53 | €198,000 | €198,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €213,571 | €257,572 | +€44,002 | +20.6% |
| Deferred charges and accrued income | 490/1 | €8,718 | €6,423 | -€2,295 | -26.3% |
| Total equity and liabilities | 10/49 | €1,580,729 | €1,536,206 | -€44,523 | -2.8% |
| Equity | 10/15 | €576,410 | €373,269 | -€203,141 | -35.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €489,200 | €284,200 | -€205,000 | -41.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €483,000 | €278,000 | -€205,000 | -42.4% |
| Profit (loss) carried forward | 14 | €25,210 | €27,069 | +€1,859 | +7.4% |
| Amounts payable | 17/49 | €1,004,319 | €1,162,936 | +€158,617 | +15.8% |
| Amounts payable after more than one year | 17 | €586,168 | €521,723 | -€64,445 | -11.0% |
| Financial debts | 170/4 | €586,168 | €521,723 | -€64,445 | -11.0% |
| Amounts payable within one year | 42/48 | €418,151 | €641,213 | +€223,062 | +53.3% |
| Current portion of amounts payable after more than one year | 42 | €63,476 | €64,445 | +€969 | +1.5% |
| Trade debts | 44 | €177,346 | €176,672 | -€674 | -0.4% |
| Suppliers | 440/4 | €177,346 | €176,672 | -€674 | -0.4% |
| Taxes, remuneration and social security | 45 | €74,822 | €59,843 | -€14,980 | -20.0% |
| Taxes | 450/3 | €35,452 | €10,746 | -€24,706 | -69.7% |
| Remuneration and social security | 454/9 | €39,370 | €49,097 | +€9,727 | +24.7% |
| Other amounts payable | 47/48 | €102,507 | €340,254 | +€237,747 | +231.9% |
| Remuneration, social security and pensions | 62 | €267,400 | €266,480 | -€919 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,141 | €69,992 | +€2,850 | +4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €39,060 | +€39,060 | |
| Other operating charges | 640/8 | €242 | €615 | +€373 | +154.4% |
| Non-recurring operating charges | 66A | - | €2,224 | +€2,224 | |
| Gross operating margin | 9900 | €482,620 | €523,482 | +€40,862 | +8.5% |
| Operating profit (loss) | 9901 | €147,837 | €145,111 | -€2,726 | -1.8% |
| Financial income | 75/76B | €4,550 | €4,392 | -€158 | -3.5% |
| Recurring financial income | 75 | €4,550 | €4,392 | -€158 | -3.5% |
| Financial charges | 65/66B | €16,179 | €13,890 | -€2,290 | -14.2% |
| Recurring financial charges | 65 | €16,179 | €13,890 | -€2,290 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €136,209 | €135,614 | -€595 | -0.4% |
| Income taxes | 67/77 | €42,624 | €41,755 | -€870 | -2.0% |
| Profit (loss) for the period | 9904 | €93,584 | €93,859 | +€275 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €93,584 | €93,859 | +€275 | +0.3% |
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.