SCG management: 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 management
Largest movements
- Receivables within one year -€12,991
down €12,991 (-41.6%), from €31,215 to €18,224
of which Other amounts receivable: -€20,802
- Cash +€12,179
up €12,179 (+157.7%), from €7,721 to €19,900
mainly Receivables within one year (+€12,991) and Net result for the year (+€10,005)
- Deferred charges and accrued income +€2,088
up €2,088 (+950.0%), from €220 to €2,307
- Tangible fixed assets -€1,183
down €1,183 (-18.7%), from €6,341 to €5,158
of which Furniture and vehicles: -€700
- Reserves -€11,795
down €11,795 (-41.8%), from €28,199 to €16,404
of which Distributable reserves: -€11,795
- Tax, wage and social debts +€5,200
up €5,200 (+245.4%), from €2,119 to €7,319
of which Taxes: +€3,524
- Other debts +€3,869
up €3,869 (+226.9%), from €1,705 to €5,574
- Trade debts +€2,819
up €2,819 (+262.8%), from €1,073 to €3,891
- Gross operating margin +€10,924
up €10,924 (+129.2%), from €8,457 to €19,380
- Taxes +€3,529
up €3,529 (+156.6%), from €2,254 to €5,784
- Depreciation +€382
up €382 (+19.1%), from €1,995 to €2,377
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 | €45,496 | €45,589 | +€93 | +0.2% |
| Fixed assets | 21/28 | €6,341 | €5,158 | -€1,183 | -18.7% |
| Tangible fixed assets | 22/27 | €6,341 | €5,158 | -€1,183 | -18.7% |
| Plant, machinery and equipment | 23 | €933 | €450 | -€483 | -51.8% |
| Furniture and vehicles | 24 | €5,408 | €4,708 | -€700 | -12.9% |
| Current assets | 29/58 | €39,155 | €40,431 | +€1,276 | +3.3% |
| Amounts receivable within one year | 40/41 | €31,215 | €18,224 | -€12,991 | -41.6% |
| Trade receivables | 40 | €6,197 | €14,008 | +€7,811 | +126.1% |
| Other amounts receivable | 41 | €25,018 | €4,216 | -€20,802 | -83.1% |
| Cash at bank and in hand | 54/58 | €7,721 | €19,900 | +€12,179 | +157.7% |
| Deferred charges and accrued income | 490/1 | €220 | €2,307 | +€2,088 | +950.0% |
| Total equity and liabilities | 10/49 | €45,496 | €45,589 | +€93 | +0.2% |
| Equity | 10/15 | €40,599 | €28,804 | -€11,795 | -29.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €28,199 | €16,404 | -€11,795 | -41.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,339 | €14,544 | -€11,795 | -44.8% |
| Amounts payable | 17/49 | €4,897 | €16,785 | +€11,888 | +242.8% |
| Amounts payable within one year | 42/48 | €4,897 | €16,785 | +€11,888 | +242.8% |
| Trade debts | 44 | €1,073 | €3,891 | +€2,819 | +262.8% |
| Suppliers | 440/4 | €1,073 | €3,891 | +€2,819 | +262.8% |
| Taxes, remuneration and social security | 45 | €2,119 | €7,319 | +€5,200 | +245.4% |
| Taxes | 450/3 | €2,119 | €5,643 | +€3,524 | +166.3% |
| Remuneration and social security | 454/9 | - | €1,676 | +€1,676 | |
| Other amounts payable | 47/48 | €1,705 | €5,574 | +€3,869 | +226.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,995 | €2,377 | +€382 | +19.1% |
| Other operating charges | 640/8 | €1,951 | €1,787 | -€163 | -8.4% |
| Non-recurring operating charges | 66A | €2,614 | - | -€2,614 | |
| Gross operating margin | 9900 | €8,457 | €19,380 | +€10,924 | +129.2% |
| Operating profit (loss) | 9901 | €1,897 | €15,216 | +€13,319 | +702.2% |
| Financial income | 75/76B | €1,043 | €890 | -€153 | -14.7% |
| Recurring financial income | 75 | €1,043 | €890 | -€153 | -14.7% |
| Financial charges | 65/66B | €180 | €317 | +€137 | +75.8% |
| Recurring financial charges | 65 | €180 | €317 | +€137 | +75.8% |
| Profit (loss) for the period before taxes | 9903 | €2,759 | €15,789 | +€13,029 | +472.2% |
| Income taxes | 67/77 | €2,254 | €5,784 | +€3,529 | +156.6% |
| Profit (loss) for the period | 9904 | €505 | €10,005 | +€9,500 | +1881.4% |
| Profit (loss) for the period to be appropriated | 9905 | €505 | €10,005 | +€9,500 | +1881.4% |
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 6 October 2026 via checked.be.