SCILLS: 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.
SCILLS
Largest movements
- Cash +€177,077
up €177,077 (+696.1%), from €25,438 to €202,515
mainly Net result for the year (+€316,026) and Receivables within one year (+€89,103)
- Receivables within one year -€89,103
down €89,103 (-34.8%), from €255,773 to €166,670
- Reserves +€316,026
up €316,026 (+17.8%), from €1.8m to €2.1m
- Debts after one year -€285,710
down €285,710 (-32.7%), from €873,732 to €588,022
- Financial income -€192,655
down €192,655 (-35.1%), from €549,019 to €356,363
- Taxes -€20,738
down €20,738 (-38.5%), from €53,918 to €33,181
- Depreciation +€15,468
up €15,468 (+152.6%), from €10,139 to €25,607
- Gross operating margin -€2,396
down €2,396 (-7.6%), from €31,349 to €28,953
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 | €5,619,702 | €5,682,324 | +€62,622 | +1.1% |
| Fixed assets | 21/28 | €5,328,840 | €5,303,233 | -€25,607 | -0.5% |
| Tangible fixed assets | 22/27 | €116,660 | €91,054 | -€25,607 | -21.9% |
| Furniture and vehicles | 24 | €114,277 | €89,186 | -€25,090 | -22.0% |
| Other tangible fixed assets | 26 | €2,383 | €1,867 | -€516 | -21.7% |
| Financial fixed assets | 28 | €5,212,180 | €5,212,180 | = | 0.0% |
| Current assets | 29/58 | €290,862 | €379,090 | +€88,229 | +30.3% |
| Amounts receivable within one year | 40/41 | €255,773 | €166,670 | -€89,103 | -34.8% |
| Other amounts receivable | 41 | €255,773 | €166,670 | -€89,103 | -34.8% |
| Cash at bank and in hand | 54/58 | €25,438 | €202,515 | +€177,077 | +696.1% |
| Deferred charges and accrued income | 490/1 | €9,651 | €9,906 | +€255 | +2.6% |
| Total equity and liabilities | 10/49 | €5,619,702 | €5,682,324 | +€62,622 | +1.1% |
| Equity | 10/15 | €4,381,080 | €4,697,106 | +€316,026 | +7.2% |
| Contributions | 10/11 | €2,606,855 | €2,606,855 | = | 0.0% |
| Reserves | 13 | €1,774,225 | €2,090,251 | +€316,026 | +17.8% |
| Distributable reserves | 133 | €1,774,225 | €2,090,251 | +€316,026 | +17.8% |
| Amounts payable | 17/49 | €1,238,622 | €985,218 | -€253,404 | -20.5% |
| Amounts payable after more than one year | 17 | €873,732 | €588,022 | -€285,710 | -32.7% |
| Financial debts | 170/4 | €873,732 | €588,022 | -€285,710 | -32.7% |
| Amounts payable within one year | 42/48 | €364,890 | €397,196 | +€32,306 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €284,958 | €285,710 | +€751 | +0.3% |
| Trade debts | 44 | €3,536 | €3,013 | -€523 | -14.8% |
| Suppliers | 440/4 | €3,536 | €3,013 | -€523 | -14.8% |
| Taxes, remuneration and social security | 45 | €68,664 | €98,573 | +€29,910 | +43.6% |
| Taxes | 450/3 | €68,664 | €98,573 | +€29,910 | +43.6% |
| Other amounts payable | 47/48 | €7,731 | €9,900 | +€2,168 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,139 | €25,607 | +€15,468 | +152.6% |
| Other operating charges | 640/8 | €1,488 | €1,605 | +€117 | +7.8% |
| Gross operating margin | 9900 | €31,349 | €28,953 | -€2,396 | -7.6% |
| Operating profit (loss) | 9901 | €19,722 | €1,742 | -€17,980 | -91.2% |
| Financial income | 75/76B | €549,019 | €356,363 | -€192,655 | -35.1% |
| Recurring financial income | 75 | €549,019 | €356,363 | -€192,655 | -35.1% |
| Financial charges | 65/66B | €8,702 | €8,899 | +€197 | +2.3% |
| Recurring financial charges | 65 | €8,702 | €8,899 | +€197 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €560,039 | €349,207 | -€210,832 | -37.6% |
| Income taxes | 67/77 | €53,918 | €33,181 | -€20,738 | -38.5% |
| Profit (loss) for the period | 9904 | €506,120 | €316,026 | -€190,095 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €506,120 | €316,026 | -€190,095 | -37.6% |
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 10 October 2026 via checked.be.