SCI Management: 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 Management
Largest movements
- Tangible fixed assets +€13,050
new in 2026: €13,050
of which Plant, machinery and equipment: +€8,468
- Receivables within one year -€12,196
down €12,196 (-9.2%), from €132,934 to €120,738
of which Other amounts receivable: -€22,312
- Deferred charges and accrued income -€1,818
down €1,818 (-23.5%), from €7,728 to €5,910
- Tax, wage and social debts -€5,776
down €5,776 (-27.9%), from €20,699 to €14,923
- Other debts +€4,100
up €4,100 (+35.5%), from €11,546 to €15,646
- Gross operating margin -€28,745
down €28,745 (-93.9%), from €30,625 to €1,879
- Taxes -€6,030
down €6,030 (-71.8%), from €8,393 to €2,363
- Other operating charges -€2,311
down €2,311 (-67.7%), from €3,412 to €1,101
- Financial income -€696
down €696 (-12.2%), from €5,697 to €5,001
- Financial charges -€659
down €659 (-14.3%), from €4,613 to €3,954
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,513 | €139,698 | -€1,815 | -1.3% |
| Fixed assets | 21/28 | - | €13,050 | +€13,050 | |
| Tangible fixed assets | 22/27 | - | €13,050 | +€13,050 | |
| Plant, machinery and equipment | 23 | - | €8,468 | +€8,468 | |
| Assets under construction and advance payments | 27 | - | €4,582 | +€4,582 | |
| Current assets | 29/58 | €141,513 | €126,648 | -€14,865 | -10.5% |
| Amounts receivable within one year | 40/41 | €132,934 | €120,738 | -€12,196 | -9.2% |
| Trade receivables | 40 | €29,300 | €39,416 | +€10,116 | +34.5% |
| Other amounts receivable | 41 | €103,634 | €81,322 | -€22,312 | -21.5% |
| Cash at bank and in hand | 54/58 | €850 | €0 | -€850 | -100.0% |
| Deferred charges and accrued income | 490/1 | €7,728 | €5,910 | -€1,818 | -23.5% |
| Total equity and liabilities | 10/49 | €141,513 | €139,698 | -€1,815 | -1.3% |
| Equity | 10/15 | €101,572 | €100,630 | -€942 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,972 | €82,030 | -€942 | -1.1% |
| Amounts payable | 17/49 | €39,941 | €39,067 | -€874 | -2.2% |
| Amounts payable within one year | 42/48 | €39,191 | €38,317 | -€874 | -2.2% |
| Trade debts | 44 | €6,946 | €7,748 | +€802 | +11.5% |
| Suppliers | 440/4 | €6,946 | €7,748 | +€802 | +11.5% |
| Taxes, remuneration and social security | 45 | €20,699 | €14,923 | -€5,776 | -27.9% |
| Taxes | 450/3 | €20,699 | €14,923 | -€5,776 | -27.9% |
| Other amounts payable | 47/48 | €11,546 | €15,646 | +€4,100 | +35.5% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €403 | +€403 | |
| Other operating charges | 640/8 | €3,412 | €1,101 | -€2,311 | -67.7% |
| Gross operating margin | 9900 | €30,625 | €1,879 | -€28,745 | -93.9% |
| Operating profit (loss) | 9901 | €27,213 | €375 | -€26,838 | -98.6% |
| Financial income | 75/76B | €5,697 | €5,001 | -€696 | -12.2% |
| Recurring financial income | 75 | €5,697 | €5,001 | -€696 | -12.2% |
| Financial charges | 65/66B | €4,613 | €3,954 | -€659 | -14.3% |
| Recurring financial charges | 65 | €4,613 | €3,954 | -€659 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €28,297 | €1,422 | -€26,875 | -95.0% |
| Income taxes | 67/77 | €8,393 | €2,363 | -€6,030 | -71.8% |
| Profit (loss) for the period | 9904 | €19,904 | -€942 | -€20,845 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,904 | -€942 | -€20,845 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.