SCIENSATION: 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.
SCIENSATION
Largest movements
- Cash +€68,215
up €68,215 (+562.1%), from €12,136 to €80,352
mainly Net result for the year (+€66,769) and Tax, wage and social debts (+€20,654)
- Receivables within one year +€12,677
up €12,677 (+316.9%), from €4,000 to €16,677
- Profit (loss) carried forward +€66,769
up €66,769, from -€21,246 to €45,523
- Tax, wage and social debts +€20,654
up €20,654 (+956.3%), from €2,160 to €22,814
- Other debts -€9,527
down €9,527 (-32.4%), from €29,442 to €19,915
- Trade debts +€8,615
up €8,615 (+414.4%), from €2,079 to €10,694
- Advances received -€4,840
no longer reported in 2025 (was €4,840)
- Gross operating margin +€78,926
up €78,926 (+1160.6%), from €6,800 to €85,726
- Taxes +€15,186
up €15,186 (+11863.7%), from €128 to €15,314
- Depreciation +€1,069
up €1,069 (+121.4%), from €881 to €1,950
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 | €20,274 | €101,946 | +€81,672 | +402.8% |
| Fixed assets | 21/28 | €3,771 | €4,917 | +€1,146 | +30.4% |
| Tangible fixed assets | 22/27 | €3,771 | €4,217 | +€446 | +11.8% |
| Plant, machinery and equipment | 23 | €2,388 | €3,452 | +€1,064 | +44.5% |
| Furniture and vehicles | 24 | €1,383 | €766 | -€617 | -44.6% |
| Financial fixed assets | 28 | - | €700 | +€700 | |
| Current assets | 29/58 | €16,503 | €97,029 | +€80,526 | +487.9% |
| Amounts receivable within one year | 40/41 | €4,000 | €16,677 | +€12,677 | +316.9% |
| Trade receivables | 40 | €4,000 | €16,677 | +€12,677 | +316.9% |
| Cash at bank and in hand | 54/58 | €12,136 | €80,352 | +€68,215 | +562.1% |
| Deferred charges and accrued income | 490/1 | €367 | - | -€367 | |
| Total equity and liabilities | 10/49 | €20,274 | €101,946 | +€81,672 | +402.8% |
| Equity | 10/15 | -€18,246 | €48,523 | +€66,769 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,246 | €45,523 | +€66,769 | |
| Amounts payable | 17/49 | €38,520 | €53,423 | +€14,903 | +38.7% |
| Amounts payable within one year | 42/48 | €38,520 | €53,423 | +€14,903 | +38.7% |
| Trade debts | 44 | €2,079 | €10,694 | +€8,615 | +414.4% |
| Suppliers | 440/4 | €2,079 | €10,694 | +€8,615 | +414.4% |
| Advances received on contracts in progress | 46 | €4,840 | - | -€4,840 | |
| Taxes, remuneration and social security | 45 | €2,160 | €22,814 | +€20,654 | +956.3% |
| Taxes | 450/3 | €2,160 | €22,814 | +€20,654 | +956.3% |
| Other amounts payable | 47/48 | €29,442 | €19,915 | -€9,527 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €881 | €1,950 | +€1,069 | +121.4% |
| Other operating charges | 640/8 | €98 | €281 | +€184 | +187.9% |
| Gross operating margin | 9900 | €6,800 | €85,726 | +€78,926 | +1160.6% |
| Operating profit (loss) | 9901 | €5,822 | €83,495 | +€77,673 | +1334.1% |
| Financial income | 75/76B | €50 | €302 | +€252 | +503.3% |
| Recurring financial income | 75 | €50 | €302 | +€252 | +503.3% |
| Financial charges | 65/66B | €1,978 | €1,714 | -€264 | -13.3% |
| Recurring financial charges | 65 | €1,978 | €1,714 | -€264 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €3,894 | €82,083 | +€78,189 | +2008.1% |
| Income taxes | 67/77 | €128 | €15,314 | +€15,186 | +11863.7% |
| Profit (loss) for the period | 9904 | €3,766 | €66,769 | +€63,004 | +1673.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,766 | €66,769 | +€63,004 | +1673.1% |
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 7 October 2026 via checked.be.