SCIENTIA: 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.
SCIENTIA
Largest movements
- Receivables within one year -€84,331
down €84,331 (-99.5%), from €84,737 to €405
of which Trade receivables: -€84,640
- Cash +€81,335
up €81,335 (+608%), from €13,370 to €94,705
mainly Receivables within one year (+€84,331) and Net result for the year (+€60,353)
- Current investments +€35,275
up €35,275 (+7.6%), from €464,724 to €499,999
- Deferred charges and accrued income +€14,514
up €14,514 (+420%), from €3,457 to €17,971
- Reserves +€254,184
up €254,184 (+114%), from €223,237 to €477,421
of which Distributable reserves: +€254,184
- Profit (loss) carried forward -€193,831
down €193,831 (-100%), from €193,831 to €0
- Accrued charges and deferred income -€10,999
down €10,999 (-45.9%), from €23,940 to €12,941
- Gross operating margin -€13,666
down €13,666 (-14.1%), from €96,934 to €83,268
- Financial income +€8,552
up €8,552 (+142%), from €6,022 to €14,574
- Financial charges -€4,177
down €4,177 (-40.9%), from €10,216 to €6,039
- Taxes -€1,094
down €1,094 (-4.3%), from €25,433 to €24,339
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 | €583,742 | €628,826 | +€45,084 | +7.7% |
| Fixed assets | 21/28 | €17,454 | €15,745 | -€1,709 | -9.8% |
| Tangible fixed assets | 22/27 | €17,454 | €15,745 | -€1,709 | -9.8% |
| Land and buildings | 22 | €16,772 | €13,282 | -€3,490 | -20.8% |
| Furniture and vehicles | 24 | €682 | €2,463 | +€1,781 | +261% |
| Current assets | 29/58 | €566,288 | €613,081 | +€46,793 | +8.3% |
| Amounts receivable within one year | 40/41 | €84,737 | €405 | -€84,331 | -99.5% |
| Trade receivables | 40 | €84,730 | €90 | -€84,640 | -99.9% |
| Other amounts receivable | 41 | €6 | €315 | +€309 | +4,799% |
| Current investments | 50/53 | €464,724 | €499,999 | +€35,275 | +7.6% |
| Cash at bank and in hand | 54/58 | €13,370 | €94,705 | +€81,335 | +608% |
| Deferred charges and accrued income | 490/1 | €3,457 | €17,971 | +€14,514 | +420% |
| Total equity and liabilities | 10/49 | €583,742 | €628,826 | +€45,084 | +7.7% |
| Equity | 10/15 | €435,668 | €496,021 | +€60,353 | +13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €223,237 | €477,421 | +€254,184 | +114% |
| 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 | €221,377 | €475,561 | +€254,184 | +115% |
| Profit (loss) carried forward | 14 | €193,831 | €0 | -€193,831 | -100% |
| Amounts payable | 17/49 | €148,074 | €132,805 | -€15,269 | -10.3% |
| Amounts payable within one year | 42/48 | €124,134 | €119,864 | -€4,270 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €1,800 | €0 | -€1,800 | -100% |
| Trade debts | 44 | €2,475 | €6,748 | +€4,273 | +173% |
| Suppliers | 440/4 | €2,475 | €6,748 | +€4,273 | +173% |
| Advances received on contracts in progress | 46 | €4,175 | €0 | -€4,175 | -100% |
| Taxes, remuneration and social security | 45 | €30,259 | €33,036 | +€2,777 | +9.2% |
| Taxes | 450/3 | €30,259 | €33,036 | +€2,777 | +9.2% |
| Other amounts payable | 47/48 | €85,425 | €80,080 | -€5,345 | -6.3% |
| Accrued charges and deferred income | 492/3 | €23,940 | €12,941 | -€10,999 | -45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,497 | €4,683 | +€187 | +4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €430 | €0 | -€430 | -100% |
| Other operating charges | 640/8 | €2,742 | €2,427 | -€315 | -11.5% |
| Gross operating margin | 9900 | €96,934 | €83,268 | -€13,666 | -14.1% |
| Operating profit (loss) | 9901 | €89,265 | €76,157 | -€13,108 | -14.7% |
| Financial income | 75/76B | €6,022 | €14,574 | +€8,552 | +142% |
| Recurring financial income | 75 | €6,022 | €14,574 | +€8,552 | +142% |
| Financial charges | 65/66B | €10,216 | €6,039 | -€4,177 | -40.9% |
| Recurring financial charges | 65 | €10,216 | €6,039 | -€4,177 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €85,071 | €84,692 | -€379 | -0.4% |
| Income taxes | 67/77 | €25,433 | €24,339 | -€1,094 | -4.3% |
| Profit (loss) for the period | 9904 | €59,638 | €60,353 | +€715 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,638 | €60,353 | +€715 | +1.2% |
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 16 October 2026 via checked.be.