SCI BUREAUTIQUE: 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.
SCI BUREAUTIQUE
Largest movements
- Cash +€8,886
up €8,886, from €0 to €8,886
mainly Other debts (+€21,546) and Net result for the year (+€13,085)
- Tangible fixed assets +€8,833
up €8,833 (+3.3%), from €265,432 to €274,265
of which Furniture and vehicles: +€6,912
- Receivables within one year -€4,406
down €4,406 (-82.3%), from €5,351 to €945
of which Other amounts receivable: -€4,762
- Other debts +€21,546
new in 2025: €21,546
- Debts after one year -€16,437
down €16,437 (-13.7%), from €120,337 to €103,900
- Profit (loss) carried forward +€16,180
up €16,180, from -€6,123 to €10,057
- Reserves -€3,095
down €3,095 (-3.2%), from €95,425 to €92,330
of which Tax-exempt reserves: -€3,095
- Gross operating margin +€23,257
up €23,257 (+327%), from €7,104 to €30,361
- Other operating charges +€1,480
up €1,480 (+81.2%), from €1,824 to €3,304
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 | €277,133 | €290,896 | +€13,763 | +5.0% |
| Fixed assets | 21/28 | €266,932 | €275,765 | +€8,833 | +3.3% |
| Tangible fixed assets | 22/27 | €265,432 | €274,265 | +€8,833 | +3.3% |
| Land and buildings | 22 | €256,072 | €259,362 | +€3,290 | +1.3% |
| Plant, machinery and equipment | 23 | €9,360 | €7,992 | -€1,369 | -14.6% |
| Furniture and vehicles | 24 | €0 | €6,912 | +€6,912 | +69,117,700% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €10,201 | €15,131 | +€4,930 | +48.3% |
| Stocks and contracts in progress | 3 | €4,850 | €5,300 | +€450 | +9.3% |
| Stocks | 30/36 | €4,850 | €5,300 | +€450 | +9.3% |
| Amounts receivable within one year | 40/41 | €5,351 | €945 | -€4,406 | -82.3% |
| Trade receivables | 40 | €300 | €656 | +€356 | +119% |
| Other amounts receivable | 41 | €5,051 | €289 | -€4,762 | -94.3% |
| Cash at bank and in hand | 54/58 | €0 | €8,886 | +€8,886 | |
| Total equity and liabilities | 10/49 | €277,133 | €290,896 | +€13,763 | +5.0% |
| Equity | 10/15 | €101,502 | €114,587 | +€13,085 | +12.9% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €95,425 | €92,330 | -€3,095 | -3.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €91,965 | €88,870 | -€3,095 | -3.4% |
| Distributable reserves | 133 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,123 | €10,057 | +€16,180 | |
| Provisions and deferred taxes | 16 | €22,989 | €22,215 | -€774 | -3.4% |
| Deferred taxes | 168 | €22,989 | €22,215 | -€774 | -3.4% |
| Amounts payable | 17/49 | €152,643 | €154,095 | +€1,452 | +1.0% |
| Amounts payable after more than one year | 17 | €120,337 | €103,900 | -€16,437 | -13.7% |
| Financial debts | 170/4 | €120,337 | €103,900 | -€16,437 | -13.7% |
| Amounts payable within one year | 42/48 | €32,306 | €50,195 | +€17,889 | +55.4% |
| Current portion of amounts payable after more than one year | 42 | €16,496 | €16,437 | -€59 | -0.4% |
| Financial debts | 43 | €4,276 | €3,977 | -€299 | -7.0% |
| Credit institutions | 430/8 | €4,276 | €3,977 | -€299 | -7.0% |
| Trade debts | 44 | €6,106 | €3,330 | -€2,777 | -45.5% |
| Suppliers | 440/4 | €6,106 | €3,330 | -€2,777 | -45.5% |
| Advances received on contracts in progress | 46 | €2,482 | €0 | -€2,482 | -100% |
| Taxes, remuneration and social security | 45 | €2,946 | €4,905 | +€1,959 | +66.5% |
| Taxes | 450/3 | €2,946 | €4,905 | +€1,959 | +66.5% |
| Other amounts payable | 47/48 | - | €21,546 | +€21,546 | |
| Non-recurring operating income | 76A | €0 | €165 | +€165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,652 | €9,468 | -€184 | -1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,824 | €3,304 | +€1,480 | +81.2% |
| Gross operating margin | 9900 | €7,104 | €30,361 | +€23,257 | +327% |
| Operating profit (loss) | 9901 | -€4,372 | €17,589 | +€21,961 | |
| Financial income | 75/76B | €242 | €0 | -€242 | -100% |
| Recurring financial income | 75 | €242 | €0 | -€242 | -100% |
| Financial charges | 65/66B | €5,029 | €5,278 | +€250 | +5.0% |
| Recurring financial charges | 65 | €5,029 | €5,278 | +€250 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,158 | €12,311 | +€21,469 | |
| Transfer from deferred taxes | 780 | €774 | €774 | = | 0.0% |
| Income taxes | 67/77 | -€19 | €0 | +€19 | |
| Profit (loss) for the period | 9904 | -€8,365 | €13,085 | +€21,450 | |
| Transfer from tax-exempt reserves | 789 | €3,095 | €3,095 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,270 | €16,180 | +€21,450 |
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.