SCIBELCO: 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.
SCIBELCO
Largest movements
- Tangible fixed assets -€12,661
down €12,661 (-7.7%), from €165,094 to €152,433
of which Land and buildings: -€11,141
- Cash +€11,947
up €11,947 (+96.2%), from €12,416 to €24,363
mainly Depreciation (+€12,661) and Net result for the year (+€5,241)
- Stocks and contracts -€4,554
no longer reported in 2025 (was €4,554)
- Receivables within one year -€2,446
down €2,446 (-82.4%), from €2,970 to €524
of which Trade receivables: -€2,087
- Debts after one year -€17,885
down €17,885 (-12.2%), from €147,171 to €129,286
- Profit (loss) carried forward +€5,241
up €5,241 (+24.9%), from €21,052 to €26,293
- Tax, wage and social debts +€4,677
up €4,677 (+168%), from €2,783 to €7,460
- Current portion of long-term debt +€3,860
up €3,860 (+36.8%), from €10,489 to €14,348
- Other debts -€3,543
no longer reported in 2025 (was €3,543)
- Gross operating margin +€21,485
up €21,485 (+188%), from €11,413 to €32,899
- Taxes +€4,677
up €4,677 (+168%), from €2,783 to €7,460
- Financial charges -€580
down €580 (-10.6%), from €5,482 to €4,902
- Depreciation -€524
down €524 (-4.0%), from €13,185 to €12,661
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 | €185,886 | €178,198 | -€7,688 | -4.1% |
| Fixed assets | 21/28 | €165,094 | €152,433 | -€12,661 | -7.7% |
| Tangible fixed assets | 22/27 | €165,094 | €152,433 | -€12,661 | -7.7% |
| Land and buildings | 22 | €154,047 | €142,906 | -€11,141 | -7.2% |
| Plant, machinery and equipment | 23 | €10,997 | €9,527 | -€1,470 | -13.4% |
| Furniture and vehicles | 24 | €50 | - | -€50 | |
| Current assets | 29/58 | €20,792 | €25,765 | +€4,973 | +23.9% |
| Stocks and contracts in progress | 3 | €4,554 | - | -€4,554 | |
| Stocks | 30/36 | €4,554 | - | -€4,554 | |
| Amounts receivable within one year | 40/41 | €2,970 | €524 | -€2,446 | -82.4% |
| Trade receivables | 40 | €2,488 | €401 | -€2,087 | -83.9% |
| Other amounts receivable | 41 | €481 | €123 | -€359 | -74.5% |
| Cash at bank and in hand | 54/58 | €12,416 | €24,363 | +€11,947 | +96.2% |
| Deferred charges and accrued income | 490/1 | €853 | €878 | +€26 | +3.0% |
| Total equity and liabilities | 10/49 | €185,886 | €178,198 | -€7,688 | -4.1% |
| Equity | 10/15 | €21,672 | €26,913 | +€5,241 | +24.2% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,052 | €26,293 | +€5,241 | +24.9% |
| Amounts payable | 17/49 | €164,213 | €151,285 | -€12,928 | -7.9% |
| Amounts payable after more than one year | 17 | €147,171 | €129,286 | -€17,885 | -12.2% |
| Financial debts | 170/4 | €147,171 | €129,286 | -€17,885 | -12.2% |
| Amounts payable within one year | 42/48 | €17,043 | €21,999 | +€4,956 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €10,489 | €14,348 | +€3,860 | +36.8% |
| Trade debts | 44 | €228 | €191 | -€37 | -16.1% |
| Suppliers | 440/4 | €228 | €191 | -€37 | -16.1% |
| Taxes, remuneration and social security | 45 | €2,783 | €7,460 | +€4,677 | +168% |
| Taxes | 450/3 | €2,783 | €7,460 | +€4,677 | +168% |
| Other amounts payable | 47/48 | €3,543 | - | -€3,543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,185 | €12,661 | -€524 | -4.0% |
| Other operating charges | 640/8 | €2,719 | €2,635 | -€84 | -3.1% |
| Gross operating margin | 9900 | €11,413 | €32,899 | +€21,485 | +188% |
| Operating profit (loss) | 9901 | -€4,490 | €17,603 | +€22,093 | |
| Financial income | 75/76B | €87 | - | -€87 | |
| Recurring financial income | 75 | €87 | - | -€87 | |
| Financial charges | 65/66B | €5,482 | €4,902 | -€580 | -10.6% |
| Recurring financial charges | 65 | €5,482 | €4,902 | -€580 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,885 | €12,701 | +€22,586 | |
| Income taxes | 67/77 | €2,783 | €7,460 | +€4,677 | +168% |
| Profit (loss) for the period | 9904 | -€12,668 | €5,241 | +€17,909 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,668 | €5,241 | +€17,909 |
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 25 October 2026 via checked.be.