SCEP Consulting: 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.
SCEP Consulting
Largest movements
- Cash -€55,440
down €55,440 (-55.2%), from €100,449 to €45,009
mainly Contributions, distributions and other (-€113,500) and Investment in fixed assets (net) (-€1,967)
- Receivables within one year -€5,082
down €5,082 (-67.9%), from €7,483 to €2,401
of which Trade receivables: -€7,083
- Profit (loss) carried forward -€98,333
down €98,333 (-98.3%), from €100,021 to €1,688
- Other debts +€36,293
up €36,293 (+1,054%), from €3,442 to €39,735
- Tax, wage and social debts +€1,823
up €1,823 (+39.5%), from €4,614 to €6,437
- Gross operating margin -€30,748
down €30,748 (-58.7%), from €52,415 to €21,667
- Taxes -€5,850
down €5,850 (-57.4%), from €10,198 to €4,348
- Depreciation -€1,334
down €1,334 (-38.8%), from €3,439 to €2,105
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.
Derived cash bridge
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 | €110,273 | €49,599 | -€60,675 | -55.0% |
| Fixed assets | 21/28 | €2,296 | €2,158 | -€138 | -6.0% |
| Tangible fixed assets | 22/27 | €2,296 | €2,158 | -€138 | -6.0% |
| Furniture and vehicles | 24 | €2,296 | €2,158 | -€138 | -6.0% |
| Current assets | 29/58 | €107,978 | €47,441 | -€60,536 | -56.1% |
| Amounts receivable within one year | 40/41 | €7,483 | €2,401 | -€5,082 | -67.9% |
| Trade receivables | 40 | €7,483 | €400 | -€7,083 | -94.7% |
| Other amounts receivable | 41 | - | €2,001 | +€2,001 | |
| Cash at bank and in hand | 54/58 | €100,449 | €45,009 | -€55,440 | -55.2% |
| Deferred charges and accrued income | 490/1 | €45 | €31 | -€15 | -32.7% |
| Total equity and liabilities | 10/49 | €110,273 | €49,599 | -€60,675 | -55.0% |
| Equity | 10/15 | €100,521 | €2,188 | -€98,333 | -97.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,021 | €1,688 | -€98,333 | -98.3% |
| Amounts payable | 17/49 | €9,752 | €47,411 | +€37,658 | +386% |
| Amounts payable within one year | 42/48 | €9,752 | €47,411 | +€37,658 | +386% |
| Trade debts | 44 | €1,697 | €1,239 | -€459 | -27.0% |
| Suppliers | 440/4 | €1,697 | €1,239 | -€459 | -27.0% |
| Taxes, remuneration and social security | 45 | €4,614 | €6,437 | +€1,823 | +39.5% |
| Taxes | 450/3 | €4,614 | €6,437 | +€1,823 | +39.5% |
| Other amounts payable | 47/48 | €3,442 | €39,735 | +€36,293 | +1,054% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,439 | €2,105 | -€1,334 | -38.8% |
| Gross operating margin | 9900 | €52,415 | €21,667 | -€30,748 | -58.7% |
| Operating profit (loss) | 9901 | €48,976 | €19,562 | -€29,414 | -60.1% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €62 | €76 | +€14 | +22.7% |
| Recurring financial charges | 65 | €62 | €76 | +€14 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €48,914 | €19,516 | -€29,399 | -60.1% |
| Income taxes | 67/77 | €10,198 | €4,348 | -€5,850 | -57.4% |
| Profit (loss) for the period | 9904 | €38,716 | €15,168 | -€23,548 | -60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,716 | €15,168 | -€23,548 | -60.8% |
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 13 October 2026 via checked.be.