sciBASICS: 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.
sciBASICS
Largest movements
- Receivables within one year -€44,281
down €44,281 (-12.1%), from €365,020 to €320,739
of which Trade receivables: -€29,082
- Tangible fixed assets -€7,982
down €7,982 (-9.5%), from €83,924 to €75,942
of which Furniture and vehicles: -€6,646
- Cash -€7,764
down €7,764 (-6.0%), from €129,719 to €121,955
mainly Provisions (-€66,731) and Trade debts (-€41,886)
- Reserves -€200,194
down €200,194 (-54.8%), from €365,080 to €164,885
of which Tax-exempt reserves: -€200,194
- Profit (loss) carried forward +€183,453
up €183,453, from €0 to €183,453
- Provisions -€66,731
no longer reported in 2025 (was €66,731)
- Trade debts -€41,886
down €41,886 (-66.8%), from €62,731 to €20,845
- Tax, wage and social debts +€38,127
up €38,127 (+102%), from €37,269 to €75,396
of which Taxes: +€38,127
- Taxes +€63,523
up €63,523 (+1,220%), from €5,208 to €68,732
- Gross operating margin -€14,479
down €14,479 (-52.7%), from €27,484 to €13,005
- Staff costs -€7,323
no longer reported in 2025 (was €7,323)
- Depreciation +€5,231
up €5,231 (+102%), from €5,108 to €10,338
- Other operating charges +€2,213
up €2,213 (+57.2%), from €3,869 to €6,082
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 | €582,978 | €522,778 | -€60,201 | -10.3% |
| Fixed assets | 21/28 | €86,974 | €78,495 | -€8,479 | -9.7% |
| Intangible fixed assets | 21 | €551 | €53 | -€497 | -90.3% |
| Tangible fixed assets | 22/27 | €83,924 | €75,942 | -€7,982 | -9.5% |
| Land and buildings | 22 | €62,102 | €60,766 | -€1,336 | -2.2% |
| Furniture and vehicles | 24 | €21,822 | €15,176 | -€6,646 | -30.5% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €496,004 | €444,282 | -€51,721 | -10.4% |
| Amounts receivable within one year | 40/41 | €365,020 | €320,739 | -€44,281 | -12.1% |
| Trade receivables | 40 | €54,879 | €25,796 | -€29,082 | -53.0% |
| Other amounts receivable | 41 | €310,142 | €294,943 | -€15,199 | -4.9% |
| Cash at bank and in hand | 54/58 | €129,719 | €121,955 | -€7,764 | -6.0% |
| Deferred charges and accrued income | 490/1 | €1,264 | €1,588 | +€324 | +25.6% |
| Total equity and liabilities | 10/49 | €582,978 | €522,778 | -€60,201 | -10.3% |
| Equity | 10/15 | €384,052 | €367,311 | -€16,741 | -4.4% |
| Contributions | 10/11 | €18,972 | €18,972 | = | 0.0% |
| Reserves | 13 | €365,080 | €164,885 | -€200,194 | -54.8% |
| Non-distributable reserves | 130/1 | €1,897 | €1,897 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,897 | €1,897 | = | 0.0% |
| Tax-exempt reserves | 132 | €200,194 | - | -€200,194 | |
| Distributable reserves | 133 | €162,988 | €162,988 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €183,453 | +€183,453 | |
| Provisions and deferred taxes | 16 | €66,731 | - | -€66,731 | |
| Deferred taxes | 168 | €66,731 | - | -€66,731 | |
| Amounts payable | 17/49 | €132,195 | €155,467 | +€23,271 | +17.6% |
| Amounts payable after more than one year | 17 | €8,216 | €36,895 | +€28,679 | +349% |
| Financial debts | 170/4 | €8,216 | €36,895 | +€28,679 | +349% |
| Amounts payable within one year | 42/48 | €123,979 | €118,572 | -€5,408 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €8,777 | €11,072 | +€2,295 | +26.1% |
| Trade debts | 44 | €62,731 | €20,845 | -€41,886 | -66.8% |
| Suppliers | 440/4 | €62,731 | €20,845 | -€41,886 | -66.8% |
| Taxes, remuneration and social security | 45 | €37,269 | €75,396 | +€38,127 | +102% |
| Taxes | 450/3 | €36,622 | €74,749 | +€38,127 | +104% |
| Remuneration and social security | 454/9 | €647 | €647 | = | 0.0% |
| Other amounts payable | 47/48 | €15,201 | €11,259 | -€3,943 | -25.9% |
| Remuneration, social security and pensions | 62 | €7,323 | - | -€7,323 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,108 | €10,338 | +€5,231 | +102% |
| Other operating charges | 640/8 | €3,869 | €6,082 | +€2,213 | +57.2% |
| Non-recurring operating charges | 66A | - | €8,991 | +€8,991 | |
| Gross operating margin | 9900 | €27,484 | €13,005 | -€14,479 | -52.7% |
| Operating profit (loss) | 9901 | €11,184 | -€12,405 | -€23,589 | |
| Financial income | 75/76B | €37 | €1,267 | +€1,229 | +3,285% |
| Recurring financial income | 75 | €37 | €744 | +€707 | +1,889% |
| Non-recurring financial income | 76B | - | €523 | +€523 | |
| Financial charges | 65/66B | €2,796 | €3,602 | +€806 | +28.8% |
| Recurring financial charges | 65 | €2,796 | €3,602 | +€806 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €8,426 | -€14,740 | -€23,166 | |
| Transfer from deferred taxes | 780 | €1,387 | €66,731 | +€65,344 | +4,710% |
| Income taxes | 67/77 | €5,208 | €68,732 | +€63,523 | +1,220% |
| Profit (loss) for the period | 9904 | €4,604 | -€16,741 | -€21,345 | |
| Transfer from tax-exempt reserves | 789 | €4,162 | €200,194 | +€196,032 | +4,710% |
| Profit (loss) for the period to be appropriated | 9905 | €8,766 | €183,453 | +€174,687 | +1,993% |
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 17 October 2026 via checked.be.