SCIARA IMMO: 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.
SCIARA IMMO
Largest movements
- Tangible fixed assets +€246,841
up €246,841 (+127.6%), from €193,445 to €440,287
of which Land and buildings: +€250,104
- Debts after one year +€204,910
up €204,910 (+242.4%), from €84,517 to €289,426
- Reserves +€50,000
up €50,000 (+57.6%), from €86,860 to €136,860
of which Distributable reserves: +€50,000
- Tax, wage and social debts -€20,195
down €20,195 (-14.8%), from €136,856 to €116,661
of which Taxes: -€25,018
- Other debts -€18,750
down €18,750 (-21.4%), from €87,500 to €68,750
- Turnover +€109,006
up €109,006 (+18.3%), from €595,344 to €704,350
- Purchases and services +€105,908
up €105,908 (+30.0%), from €352,642 to €458,550
- Depreciation +€39,440
up €39,440 (+418.7%), from €9,419 to €48,859
- Taxes -€20,492
down €20,492 (-30.1%), from €68,010 to €47,518
- Gross operating margin +€7,756
up €7,756 (+2.7%), from €286,086 to €293,841
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 | €1,229,684 | €1,457,584 | +€227,900 | +18.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €193,445 | €440,287 | +€246,841 | +127.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €193,445 | €440,287 | +€246,841 | +127.6% |
| Land and buildings | 22 | €181,434 | €431,537 | +€250,104 | +137.8% |
| Plant, machinery and equipment | 23 | €9,025 | €5,765 | -€3,260 | -36.1% |
| Furniture and vehicles | 24 | €2,987 | €2,985 | -€2 | -0.1% |
| Current assets | 29/58 | €1,036,238 | €1,017,297 | -€18,941 | -1.8% |
| Amounts receivable within one year | 40/41 | €107,612 | €94,931 | -€12,681 | -11.8% |
| Trade receivables | 40 | €31,505 | €72,511 | +€41,006 | +130.2% |
| Other amounts receivable | 41 | €76,107 | €22,420 | -€53,687 | -70.5% |
| Cash at bank and in hand | 54/58 | €928,627 | €922,267 | -€6,360 | -0.7% |
| Deferred charges and accrued income | 490/1 | - | €100 | +€100 | |
| Total equity and liabilities | 10/49 | €1,229,684 | €1,457,584 | +€227,900 | +18.5% |
| Equity | 10/15 | €907,412 | €957,606 | +€50,195 | +5.5% |
| Contributions | 10/11 | €14,880 | €14,880 | = | 0.0% |
| Reserves | 13 | €86,860 | €136,860 | +€50,000 | +57.6% |
| 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 | €85,000 | €135,000 | +€50,000 | +58.8% |
| Profit (loss) carried forward | 14 | €805,672 | €805,866 | +€195 | 0.0% |
| Amounts payable | 17/49 | €322,272 | €499,978 | +€177,706 | +55.1% |
| Amounts payable after more than one year | 17 | €84,517 | €289,426 | +€204,910 | +242.4% |
| Financial debts | 170/4 | €84,517 | €289,426 | +€204,910 | +242.4% |
| Amounts payable within one year | 42/48 | €237,755 | €210,551 | -€27,204 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €12,720 | €21,522 | +€8,801 | +69.2% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €679 | €3,619 | +€2,940 | +433.0% |
| Suppliers | 440/4 | €679 | €3,619 | +€2,940 | +433.0% |
| Taxes, remuneration and social security | 45 | €136,856 | €116,661 | -€20,195 | -14.8% |
| Taxes | 450/3 | €132,256 | €107,238 | -€25,018 | -18.9% |
| Remuneration and social security | 454/9 | €4,600 | €9,423 | +€4,823 | +104.8% |
| Other amounts payable | 47/48 | €87,500 | €68,750 | -€18,750 | -21.4% |
| Turnover | 70 | €595,344 | €704,350 | +€109,006 | +18.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €352,642 | €458,550 | +€105,908 | +30.0% |
| Remuneration, social security and pensions | 62 | €30,636 | €35,588 | +€4,953 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,419 | €48,859 | +€39,440 | +418.7% |
| Other operating charges | 640/8 | €4,312 | €5,576 | +€1,265 | +29.3% |
| Non-recurring operating charges | 66A | €126 | - | -€126 | |
| Gross operating margin | 9900 | €286,086 | €293,841 | +€7,756 | +2.7% |
| Operating profit (loss) | 9901 | €241,593 | €203,817 | -€37,776 | -15.6% |
| Financial income | 75/76B | €3,051 | €1,053 | -€1,998 | -65.5% |
| Recurring financial income | 75 | €3,051 | €1,053 | -€1,998 | -65.5% |
| Financial charges | 65/66B | €5,079 | €11,158 | +€6,079 | +119.7% |
| Recurring financial charges | 65 | €5,079 | €11,158 | +€6,079 | +119.7% |
| Profit (loss) for the period before taxes | 9903 | €239,566 | €193,713 | -€45,853 | -19.1% |
| Income taxes | 67/77 | €68,010 | €47,518 | -€20,492 | -30.1% |
| Profit (loss) for the period | 9904 | €171,556 | €146,195 | -€25,361 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €171,556 | €146,195 | -€25,361 | -14.8% |
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 2 October 2026 via checked.be.