SCIA: 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.
What changed
SCIA
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€7.6m
2024 · €1.7m+€5.9m
Equity
€13.7m
2024 · €6.1m+€7.6m
Cash
€935,468
2024 · €550,379+€385,090
Balance sheet total
€29.6m
2024 · €13.0m+€16.6m
Largest movements
Assets
- Receivables within one year +€16.8m
up €16.8m (+156%), from €10.8m to €27.6m
of which Other amounts receivable: +€14.8m
- Cash +€385,090
up €385,090 (+70.0%), from €550,379 to €935,468
mainly Net result for the year (+€7.6m) and Accrued charges and deferred income (+€4.9m)
- Intangible fixed assets -€314,243
down €314,243 (-36.0%), from €871,895 to €557,652
Equity and liabilities
- Profit (loss) carried forward +€7.6m
up €7.6m (+215%), from €3.5m to €11.1m
- Accrued charges and deferred income +€4.9m
up €4.9m (+206%), from €2.4m to €7.3m
- Other debts +€2.7m
up €2.7m (+98.3%), from €2.7m to €5.4m
- Trade debts +€1.7m
up €1.7m (+231%), from €731,143 to €2.4m
Income statement
- Financial income +€6.7m
up €6.7m (+1,400%), from €475,268 to €7.1m
of which Non-recurring financial income: +€6.8m
- Services and other goods +€3.6m
up €3.6m (+115%), from €3.2m to €6.8m
- Turnover +€1.8m
up €1.8m (+25.4%), from €7.1m to €8.9m
- Other operating charges -€1.6m
down €1.6m (-100%), from €1.6m to €0
- Other operating income -€473,109
down €473,109 (-12.5%), from €3.8m to €3.3m
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.
Result 2024
€1.7m
Turnover
+€1.8m
Other operating income
-€473,109
Goods and materials
-€445,750
Services and other goods
-€3.6m
Staff costs
+€59,124
Depreciation
+€308,683
Write-downs
-€148,560
Other operating charges
+€1.6m
Other operating items
+€152,118
Financial income
+€6.7m
Financial charges
-€62,055
Taxes
+€121,053
Result 2025
€7.6m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€283,317
Investment
+€101,773
Financing
€0
Cash 2024
€550,379
From operations (derived)
+€283,317
Net result for the year
+€7.6m
Depreciation
+€414,403
Receivables within one year
-€16.8m
Deferred charges and accrued income
+€86,671
Trade debts
+€1.7m
Tax, wage and social debts
-€226,033
Other debts
+€2.7m
Accrued charges and deferred income
+€4.9m
Investment (derived)
+€101,773
Investment in fixed assets (net)
+€101,773
Cash 2025
€935,468
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,003,738 | €29,617,148 | +€16.6m | +128% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €1,418,709 | €902,533 | -€516,176 | -36.4% |
| Intangible fixed assets | 21 | €871,895 | €557,652 | -€314,243 | -36.0% |
| Tangible fixed assets | 22/27 | €253,402 | €217,948 | -€35,453 | -14.0% |
| Plant, machinery and equipment | 23 | €136,190 | €121,556 | -€14,633 | -10.7% |
| Furniture and vehicles | 24 | €115,227 | €94,407 | -€20,820 | -18.1% |
| Other tangible fixed assets | 26 | €1,985 | €1,985 | = | 0.0% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €293,413 | €126,932 | -€166,480 | -56.7% |
| Affiliated companies | 280/1 | €293,413 | €126,932 | -€166,480 | -56.7% |
| Participating interests | 280 | €293,413 | €126,932 | -€166,480 | -56.7% |
| Current assets | 29/58 | €11,585,029 | €28,714,616 | +€17.1m | +148% |
| Amounts receivable within one year | 40/41 | €10,812,281 | €27,643,449 | +€16.8m | +156% |
| Trade receivables | 40 | €1,537,454 | €3,597,002 | +€2.1m | +134% |
| Other amounts receivable | 41 | €9,274,827 | €24,046,447 | +€14.8m | +159% |
| Current investments | 50/53 | €0 | €0 | = | |
| Other investments | 51/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €550,379 | €935,468 | +€385,090 | +70.0% |
| Deferred charges and accrued income | 490/1 | €222,369 | €135,698 | -€86,671 | -39.0% |
| Total equity and liabilities | 10/49 | €13,003,738 | €29,617,148 | +€16.6m | +128% |
| Equity | 10/15 | €6,091,191 | €13,653,727 | +€7.6m | +124% |
| Contributions | 10/11 | €2,296,335 | €2,296,335 | = | 0.0% |
| Capital | 10 | €2,295,791 | €2,295,791 | = | 0.0% |
| Issued capital | 100 | €2,295,791 | €2,295,791 | = | 0.0% |
| Contributions outside capital | 11 | €544 | €544 | = | 0.0% |
| Share premium | 1100/10 | €544 | €544 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €270,519 | €270,519 | = | 0.0% |
| Non-distributable reserves | 130/1 | €229,579 | €229,579 | = | 0.0% |
| Legal reserve | 130 | €229,579 | €229,579 | = | 0.0% |
| Distributable reserves | 133 | €40,940 | €40,940 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,524,337 | €11,086,872 | +€7.6m | +215% |
| Amounts payable | 17/49 | €6,912,546 | €15,963,422 | +€9.1m | +131% |
| Amounts payable within one year | 42/48 | €4,538,417 | €8,689,622 | +€4.2m | +91.5% |
| Trade debts | 44 | €731,143 | €2,423,070 | +€1.7m | +231% |
| Suppliers | 440/4 | €731,143 | €2,423,070 | +€1.7m | +231% |
| Taxes, remuneration and social security | 45 | €1,075,134 | €849,101 | -€226,033 | -21.0% |
| Taxes | 450/3 | €452,358 | €367,719 | -€84,639 | -18.7% |
| Remuneration and social security | 454/9 | €622,776 | €481,382 | -€141,394 | -22.7% |
| Other amounts payable | 47/48 | €2,732,141 | €5,417,451 | +€2.7m | +98.3% |
| Accrued charges and deferred income | 492/3 | €2,374,129 | €7,273,800 | +€4.9m | +206% |
| Operating income | 70/76A | €10,844,446 | €12,166,941 | +€1.3m | +12.2% |
| Turnover | 70 | €7,064,854 | €8,860,459 | +€1.8m | +25.4% |
| Other operating income | 74 | €3,779,592 | €3,306,483 | -€473,109 | -12.5% |
| Operating charges | 60/66A | €9,244,120 | €11,373,087 | +€2.1m | +23.0% |
| Goods for resale, raw materials and consumables | 60 | €892,526 | €1,338,276 | +€445,750 | +49.9% |
| Purchases | 600/8 | €892,526 | €1,338,276 | +€445,750 | +49.9% |
| Services and other goods | 61 | €3,159,958 | €6,784,038 | +€3.6m | +115% |
| Remuneration, social security and pensions | 62 | €2,721,602 | €2,662,478 | -€59,124 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €723,087 | €414,403 | -€308,683 | -42.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,332 | €173,892 | +€148,560 | +586% |
| Other operating charges | 640/8 | €1,569,498 | €0 | -€1.6m | -100% |
| Non-recurring operating charges | 66A | €152,118 | €0 | -€152,118 | -100% |
| Operating profit (loss) | 9901 | €1,600,326 | €793,855 | -€806,472 | -50.4% |
| Financial income | 75/76B | €475,268 | €7,130,601 | +€6.7m | +1,400% |
| Recurring financial income | 75 | €475,268 | €346,081 | -€129,186 | -27.2% |
| Income from financial fixed assets | 750 | €160,000 | €0 | -€160,000 | -100% |
| Income from current assets | 751 | €304,243 | €335,456 | +€31,213 | +10.3% |
| Other financial income | 752/9 | €11,025 | €10,625 | -€399 | -3.6% |
| Non-recurring financial income | 76B | - | €6,784,520 | +€6.8m | |
| Financial charges | 65/66B | €14,213 | €76,268 | +€62,055 | +437% |
| Recurring financial charges | 65 | €14,213 | €76,268 | +€62,055 | +437% |
| Debt charges | 650 | - | €19,099 | +€19,099 | |
| Other financial charges | 652/9 | €14,213 | €57,168 | +€42,955 | +302% |
| Profit (loss) for the period before taxes | 9903 | €2,061,381 | €7,848,188 | +€5.8m | +281% |
| Income taxes | 67/77 | €406,706 | €285,653 | -€121,053 | -29.8% |
| Taxes | 670/3 | €406,706 | €285,653 | -€121,053 | -29.8% |
| Profit (loss) for the period | 9904 | €1,654,675 | €7,562,535 | +€5.9m | +357% |
| Profit (loss) for the period to be appropriated | 9905 | €1,654,675 | €7,562,535 | +€5.9m | +357% |
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 16 October 2026 via checked.be.