SCILL: what changed
SCILL
Largest movements
- Receivables within one year -€21,052
down €21,052 (-41.0%), from €51,348 to €30,295
of which Trade receivables: -€19,084
- Cash -€14,003
down €14,003 (-6.0%), from €231,685 to €217,682
mainly Contributions, distributions and other (-€127,283) and Trade debts (-€1,920)
- Tangible fixed assets -€5,974
down €5,974 (-50.4%), from €11,845 to €5,871
- Reserves -€61,414
down €61,414 (-50.6%), from €121,283 to €59,869
of which Distributable reserves: -€59,554
- Other debts +€23,610
up €23,610 (+17.9%), from €132,183 to €155,793
- Financial charges -€6,051
down €6,051 (-70.2%), from €8,626 to €2,574
- Gross operating margin -€4,470
down €4,470 (-4.5%), from €98,337 to €93,866
- Depreciation +€2,781
up €2,781 (+87.1%), from €3,193 to €5,974
- Financial income -€1,299
no longer reported in 2025 (was €1,299)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,309 | €254,362 | -€40,947 | -13.9% |
| Fixed assets | 21/28 | €11,845 | €5,871 | -€5,974 | -50.4% |
| Tangible fixed assets | 22/27 | €11,845 | €5,871 | -€5,974 | -50.4% |
| Furniture and vehicles | 24 | €11,845 | €5,871 | -€5,974 | -50.4% |
| Current assets | 29/58 | €283,463 | €248,491 | -€34,973 | -12.3% |
| Amounts receivable within one year | 40/41 | €51,348 | €30,295 | -€21,052 | -41.0% |
| Trade receivables | 40 | €32,926 | €13,842 | -€19,084 | -58.0% |
| Other amounts receivable | 41 | €18,422 | €16,453 | -€1,969 | -10.7% |
| Cash at bank and in hand | 54/58 | €231,685 | €217,682 | -€14,003 | -6.0% |
| Deferred charges and accrued income | 490/1 | €431 | €513 | +€83 | +19.2% |
| Total equity and liabilities | 10/49 | €295,309 | €254,362 | -€40,947 | -13.9% |
| Equity | 10/15 | €139,883 | €78,469 | -€61,414 | -43.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,283 | €59,869 | -€61,414 | -50.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €119,423 | €59,869 | -€59,554 | -49.9% |
| Amounts payable | 17/49 | €155,426 | €175,893 | +€20,467 | +13.2% |
| Amounts payable within one year | 42/48 | €155,426 | €175,893 | +€20,467 | +13.2% |
| Trade debts | 44 | €1,920 | - | -€1,920 | |
| Suppliers | 440/4 | €1,920 | - | -€1,920 | |
| Taxes, remuneration and social security | 45 | €21,323 | €20,100 | -€1,222 | -5.7% |
| Taxes | 450/3 | €21,323 | €20,100 | -€1,222 | -5.7% |
| Other amounts payable | 47/48 | €132,183 | €155,793 | +€23,610 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,193 | €5,974 | +€2,781 | +87.1% |
| Other operating charges | 640/8 | €1,866 | €1,036 | -€829 | -44.5% |
| Gross operating margin | 9900 | €98,337 | €93,866 | -€4,470 | -4.5% |
| Operating profit (loss) | 9901 | €93,278 | €86,856 | -€6,422 | -6.9% |
| Financial income | 75/76B | €1,299 | - | -€1,299 | |
| Recurring financial income | 75 | €1,299 | - | -€1,299 | |
| Financial charges | 65/66B | €8,626 | €2,574 | -€6,051 | -70.2% |
| Recurring financial charges | 65 | €8,626 | €2,574 | -€6,051 | -70.2% |
| Profit (loss) for the period before taxes | 9903 | €85,951 | €84,282 | -€1,670 | -1.9% |
| Income taxes | 67/77 | €18,566 | €18,412 | -€154 | -0.8% |
| Profit (loss) for the period | 9904 | €67,385 | €65,870 | -€1,515 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €67,385 | €65,870 | -€1,515 | -2.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.