SCIENDI: 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.
SCIENDI
Largest movements
- Cash -€30,699
down €30,699 (-29.0%), from €105,695 to €74,996
mainly Contributions, distributions and other (-€59,246) and Other debts (-€14,329)
- Profit (loss) carried forward -€22,426
down €22,426 (-92.5%), from €24,246 to €1,819
- Other debts -€14,329
down €14,329 (-19.3%), from €74,399 to €60,071
- Tax, wage and social debts +€3,593
up €3,593 (+33.7%), from €10,659 to €14,252
of which Remuneration and social security: +€2,750
- Trade debts +€1,758
up €1,758 (+100.0%), from €1,758 to €3,516
- Financial charges -€36,095
down €36,095 (-93.0%), from €38,804 to €2,709
- Gross operating margin -€10,795
down €10,795 (-15.6%), from €69,061 to €58,265
- Taxes +€4,274
up €4,274 (+70.5%), from €6,061 to €10,335
- Other operating charges +€2,537
up €2,537 (+55.7%), from €4,558 to €7,095
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 | €132,408 | €101,842 | -€30,565 | -23.1% |
| Fixed assets | 21/28 | €2,345 | €1,933 | -€412 | -17.6% |
| Tangible fixed assets | 22/27 | €2,345 | €1,933 | -€412 | -17.6% |
| Furniture and vehicles | 24 | €2,345 | €1,142 | -€1,203 | -51.3% |
| Other tangible fixed assets | 26 | - | €791 | +€791 | |
| Current assets | 29/58 | €130,063 | €99,909 | -€30,154 | -23.2% |
| Amounts receivable within one year | 40/41 | €23,323 | €24,004 | +€681 | +2.9% |
| Trade receivables | 40 | €13,316 | €13,504 | +€188 | +1.4% |
| Other amounts receivable | 41 | €10,007 | €10,500 | +€493 | +4.9% |
| Cash at bank and in hand | 54/58 | €105,695 | €74,996 | -€30,699 | -29.0% |
| Deferred charges and accrued income | 490/1 | €1,045 | €910 | -€135 | -13.0% |
| Total equity and liabilities | 10/49 | €132,408 | €101,842 | -€30,565 | -23.1% |
| Equity | 10/15 | €44,706 | €22,279 | -€22,426 | -50.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,246 | €1,819 | -€22,426 | -92.5% |
| Amounts payable | 17/49 | €87,702 | €79,563 | -€8,139 | -9.3% |
| Amounts payable within one year | 42/48 | €86,817 | €77,838 | -€8,978 | -10.3% |
| Trade debts | 44 | €1,758 | €3,516 | +€1,758 | +100.0% |
| Suppliers | 440/4 | €1,758 | €3,516 | +€1,758 | +100.0% |
| Taxes, remuneration and social security | 45 | €10,659 | €14,252 | +€3,593 | +33.7% |
| Taxes | 450/3 | €10,659 | €11,502 | +€843 | +7.9% |
| Remuneration and social security | 454/9 | - | €2,750 | +€2,750 | |
| Other amounts payable | 47/48 | €74,399 | €60,071 | -€14,329 | -19.3% |
| Accrued charges and deferred income | 492/3 | €885 | €1,724 | +€839 | +94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,144 | €1,307 | +€163 | +14.3% |
| Other operating charges | 640/8 | €4,558 | €7,095 | +€2,537 | +55.7% |
| Gross operating margin | 9900 | €69,061 | €58,265 | -€10,795 | -15.6% |
| Operating profit (loss) | 9901 | €63,359 | €49,863 | -€13,496 | -21.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €38,804 | €2,709 | -€36,095 | -93.0% |
| Recurring financial charges | 65 | €38,804 | €2,709 | -€36,095 | -93.0% |
| Profit (loss) for the period before taxes | 9903 | €24,555 | €47,154 | +€22,599 | +92.0% |
| Income taxes | 67/77 | €6,061 | €10,335 | +€4,274 | +70.5% |
| Profit (loss) for the period | 9904 | €18,494 | €36,819 | +€18,326 | +99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,494 | €36,819 | +€18,326 | +99.1% |
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 30 October 2026 via checked.be.