SCG CONCEPT: 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.
SCG CONCEPT
Largest movements
- Cash +€114,139
up €114,139 (+308.9%), from €36,949 to €151,088
mainly Accrued charges and deferred income (+€67,320) and Net result for the year (+€56,245)
- Receivables within one year +€8,546
up €8,546 (+21.0%), from €40,758 to €49,305
of which Trade receivables: +€11,374
- Deferred charges and accrued income +€3,022
up €3,022 (+356.3%), from €848 to €3,871
- Accrued charges and deferred income +€67,320
new in 2024: €67,320
- Trade debts +€43,226
up €43,226 (+396.0%), from €10,914 to €54,140
- Tax, wage and social debts +€18,366
up €18,366 (+99.9%), from €18,390 to €36,756
- Other debts -€9,228
down €9,228 (-93.1%), from €9,907 to €679
- Profit (loss) carried forward +€5,858
up €5,858 (+12.8%), from €45,748 to €51,606
- Gross operating margin +€47,098
up €47,098 (+124.7%), from €37,775 to €84,873
- Taxes +€10,118
up €10,118 (+133.1%), from €7,604 to €17,722
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,959 | €211,502 | +€125,543 | +146.0% |
| Fixed assets | 21/28 | €7,404 | €7,239 | -€165 | -2.2% |
| Intangible fixed assets | 21 | €1,225 | €595 | -€630 | -51.4% |
| Tangible fixed assets | 22/27 | €6,178 | €6,644 | +€465 | +7.5% |
| Plant, machinery and equipment | 23 | - | €3,162 | +€3,162 | |
| Furniture and vehicles | 24 | €6,178 | €3,481 | -€2,697 | -43.7% |
| Current assets | 29/58 | €78,556 | €204,263 | +€125,707 | +160.0% |
| Amounts receivable within one year | 40/41 | €40,758 | €49,305 | +€8,546 | +21.0% |
| Trade receivables | 40 | €23,479 | €34,853 | +€11,374 | +48.4% |
| Other amounts receivable | 41 | €17,279 | €14,451 | -€2,828 | -16.4% |
| Cash at bank and in hand | 54/58 | €36,949 | €151,088 | +€114,139 | +308.9% |
| Deferred charges and accrued income | 490/1 | €848 | €3,871 | +€3,022 | +356.3% |
| Total equity and liabilities | 10/49 | €85,959 | €211,502 | +€125,543 | +146.0% |
| Equity | 10/15 | €46,748 | €52,606 | +€5,858 | +12.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,748 | €51,606 | +€5,858 | +12.8% |
| Amounts payable | 17/49 | €39,212 | €158,896 | +€119,684 | +305.2% |
| Amounts payable within one year | 42/48 | €39,212 | €91,576 | +€52,364 | +133.5% |
| Trade debts | 44 | €10,914 | €54,140 | +€43,226 | +396.0% |
| Suppliers | 440/4 | €10,914 | €54,140 | +€43,226 | +396.0% |
| Taxes, remuneration and social security | 45 | €18,390 | €36,756 | +€18,366 | +99.9% |
| Taxes | 450/3 | €18,390 | €36,756 | +€18,366 | +99.9% |
| Other amounts payable | 47/48 | €9,907 | €679 | -€9,228 | -93.1% |
| Accrued charges and deferred income | 492/3 | - | €67,320 | +€67,320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,016 | €2,774 | +€757 | +37.6% |
| Other operating charges | 640/8 | €1,900 | €2,033 | +€134 | +7.0% |
| Non-recurring operating charges | 66A | - | €5,265 | +€5,265 | |
| Gross operating margin | 9900 | €37,775 | €84,873 | +€47,098 | +124.7% |
| Operating profit (loss) | 9901 | €33,858 | €74,800 | +€40,942 | +120.9% |
| Financial income | 75/76B | €224 | €97 | -€127 | -56.7% |
| Recurring financial income | 75 | €224 | €97 | -€127 | -56.7% |
| Financial charges | 65/66B | €759 | €931 | +€171 | +22.6% |
| Recurring financial charges | 65 | €759 | €931 | +€171 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €33,323 | €73,967 | +€40,644 | +122.0% |
| Income taxes | 67/77 | €7,604 | €17,722 | +€10,118 | +133.1% |
| Profit (loss) for the period | 9904 | €25,719 | €56,245 | +€30,526 | +118.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,719 | €56,245 | +€30,526 | +118.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.