SCGT 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.
SCGT CONSULTING
Largest movements
- Receivables within one year +€11,454
up €11,454 (+77.8%), from €14,719 to €26,173
of which Trade receivables: +€9,223
- Cash -€4,400
down €4,400 (-6.7%), from €65,815 to €61,415
mainly Contributions, distributions and other (-€13,538) and Receivables within one year (-€11,454)
- Tangible fixed assets -€1,646
down €1,646 (-4.0%), from €41,383 to €39,736
of which Land and buildings: -€945
- Other debts +€10,643
up €10,643 (+27.1%), from €39,342 to €49,985
- Trade debts -€2,538
down €2,538 (-33.1%), from €7,675 to €5,136
- Gross operating margin -€1,495
down €1,495 (-5.8%), from €25,841 to €24,346
- Other operating charges -€834
down €834 (-50.5%), from €1,652 to €818
- Depreciation -€792
down €792 (-16.1%), from €4,924 to €4,133
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 | €123,337 | €128,892 | +€5,556 | +4.5% |
| Fixed assets | 21/28 | €41,383 | €39,736 | -€1,646 | -4.0% |
| Tangible fixed assets | 22/27 | €41,383 | €39,736 | -€1,646 | -4.0% |
| Land and buildings | 22 | €34,569 | €33,624 | -€945 | -2.7% |
| Furniture and vehicles | 24 | €6,813 | €6,113 | -€701 | -10.3% |
| Current assets | 29/58 | €81,954 | €89,156 | +€7,202 | +8.8% |
| Amounts receivable within one year | 40/41 | €14,719 | €26,173 | +€11,454 | +77.8% |
| Trade receivables | 40 | €13,956 | €23,179 | +€9,223 | +66.1% |
| Other amounts receivable | 41 | €763 | €2,993 | +€2,231 | +293% |
| Cash at bank and in hand | 54/58 | €65,815 | €61,415 | -€4,400 | -6.7% |
| Deferred charges and accrued income | 490/1 | €1,420 | €1,569 | +€148 | +10.4% |
| Total equity and liabilities | 10/49 | €123,337 | €128,892 | +€5,556 | +4.5% |
| Equity | 10/15 | €69,144 | €67,960 | -€1,184 | -1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,793 | €61,610 | -€1,184 | -1.9% |
| Distributable reserves | 133 | €62,793 | €61,610 | -€1,184 | -1.9% |
| Profit (loss) carried forward | 14 | €151 | €151 | = | 0.0% |
| Amounts payable | 17/49 | €54,193 | €60,932 | +€6,740 | +12.4% |
| Amounts payable within one year | 42/48 | €54,193 | €60,827 | +€6,634 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €304 | €107 | -€197 | -64.9% |
| Credit institutions | 430/8 | €304 | €107 | -€197 | -64.9% |
| Trade debts | 44 | €7,675 | €5,136 | -€2,538 | -33.1% |
| Suppliers | 440/4 | €7,675 | €5,136 | -€2,538 | -33.1% |
| Taxes, remuneration and social security | 45 | €6,871 | €5,598 | -€1,273 | -18.5% |
| Taxes | 450/3 | €6,871 | €5,598 | -€1,273 | -18.5% |
| Other amounts payable | 47/48 | €39,342 | €49,985 | +€10,643 | +27.1% |
| Accrued charges and deferred income | 492/3 | - | €106 | +€106 | |
| Non-recurring operating income | 76A | €0 | €60 | +€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,924 | €4,133 | -€792 | -16.1% |
| Other operating charges | 640/8 | €1,652 | €818 | -€834 | -50.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €25,841 | €24,346 | -€1,495 | -5.8% |
| Operating profit (loss) | 9901 | €19,265 | €19,395 | +€130 | +0.7% |
| Financial income | 75/76B | €24 | €20 | -€4 | -16.8% |
| Recurring financial income | 75 | €24 | €20 | -€4 | -16.8% |
| Financial charges | 65/66B | €1,346 | €1,325 | -€21 | -1.6% |
| Recurring financial charges | 65 | €1,346 | €1,325 | -€21 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €17,943 | €18,090 | +€147 | +0.8% |
| Income taxes | 67/77 | €5,984 | €5,736 | -€249 | -4.2% |
| Profit (loss) for the period | 9904 | €11,959 | €12,354 | +€396 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,959 | €12,354 | +€396 | +3.3% |
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 18 October 2026 via checked.be.