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
- Current investments +€1.4m
up €1.4m (+81.3%), from €1.7m to €3.1m
- Profit (loss) carried forward +€1.1m
up €1.1m (+87.8%), from €1.2m to €2.3m
- Tax, wage and social debts +€325,400
up €325,400 (+63.5%), from €512,475 to €837,875
- Gross operating margin -€228,252
down €228,252 (-14.1%), from €1.6m to €1.4m
- Taxes -€49,458
down €49,458 (-12.4%), from €399,944 to €350,486
- Financial income +€31,805
up €31,805 (+2852.7%), from €1,115 to €32,920
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 | €1,733,727 | €3,131,156 | +€1.4m | +80.6% |
| Fixed assets | 21/28 | - | €920 | +€920 | |
| Tangible fixed assets | 22/27 | - | €920 | +€920 | |
| Plant, machinery and equipment | 23 | - | €920 | +€920 | |
| Current assets | 29/58 | €1,733,727 | €3,130,236 | +€1.4m | +80.5% |
| Amounts receivable within one year | 40/41 | €963 | €0 | -€963 | -100.0% |
| Trade receivables | 40 | €963 | €0 | -€963 | -100.0% |
| Current investments | 50/53 | €1,725,780 | €3,129,681 | +€1.4m | +81.3% |
| Cash at bank and in hand | 54/58 | €6,983 | €555 | -€6,428 | -92.1% |
| Total equity and liabilities | 10/49 | €1,733,727 | €3,131,156 | +€1.4m | +80.6% |
| Equity | 10/15 | €1,220,265 | €2,291,518 | +€1.1m | +87.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,220,165 | €2,291,418 | +€1.1m | +87.8% |
| Amounts payable | 17/49 | €513,461 | €839,639 | +€326,177 | +63.5% |
| Amounts payable within one year | 42/48 | €513,461 | €839,639 | +€326,177 | +63.5% |
| Financial debts | 43 | - | €1,421 | +€1,421 | |
| Credit institutions | 430/8 | - | €1,421 | +€1,421 | |
| Trade debts | 44 | €986 | €343 | -€643 | -65.2% |
| Suppliers | 440/4 | €986 | €343 | -€643 | -65.2% |
| Taxes, remuneration and social security | 45 | €512,475 | €837,875 | +€325,400 | +63.5% |
| Taxes | 450/3 | €512,475 | €837,875 | +€325,400 | +63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €377 | +€377 | |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €1,619,048 | €1,390,796 | -€228,252 | -14.1% |
| Operating profit (loss) | 9901 | €1,619,048 | €1,390,299 | -€228,749 | -14.1% |
| Financial income | 75/76B | €1,115 | €32,920 | +€31,805 | +2852.7% |
| Recurring financial income | 75 | €1,115 | €32,920 | +€31,805 | +2852.7% |
| Financial charges | 65/66B | €54 | €1,481 | +€1,427 | +2655.2% |
| Recurring financial charges | 65 | €54 | €1,481 | +€1,427 | +2655.2% |
| Profit (loss) for the period before taxes | 9903 | €1,620,109 | €1,421,738 | -€198,371 | -12.2% |
| Income taxes | 67/77 | €399,944 | €350,486 | -€49,458 | -12.4% |
| Profit (loss) for the period | 9904 | €1,220,165 | €1,071,252 | -€148,913 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,220,165 | €1,071,252 | -€148,913 | -12.2% |
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 12 October 2026 via checked.be.