SCIMA: 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.
SCIMA
Largest movements
- Tangible fixed assets -€15,474
down €15,474 (-5.1%), from €302,879 to €287,405
of which Land and buildings: -€9,558
- Cash +€11,228
up €11,228 (+102.4%), from €10,965 to €22,193
mainly Other debts (+€67,477) and Depreciation (+€15,474)
- Other debts +€67,477
up €67,477 (+51.3%), from €131,431 to €198,908
- Profit (loss) carried forward -€54,271
new in 2025: -€54,271
- Debts after one year -€15,520
no longer reported in 2025 (was €15,520)
- Gross operating margin -€40,824
down €40,824 (-47.6%), from €85,846 to €45,022
- Financial charges +€9,709
up €9,709 (+11.4%), from €85,043 to €94,752
- Provisions +€8,124
up €8,124 (+73.3%), from -€11,082 to -€2,958
- Financial income -€2,340
down €2,340 (-20.3%), from €11,515 to €9,175
- Depreciation -€2,111
down €2,111 (-12.0%), from €17,585 to €15,474
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 | €723,507 | €717,172 | -€6,335 | -0.9% |
| Fixed assets | 21/28 | €302,879 | €287,405 | -€15,474 | -5.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €302,879 | €287,405 | -€15,474 | -5.1% |
| Land and buildings | 22 | €294,113 | €284,555 | -€9,558 | -3.2% |
| Furniture and vehicles | 24 | €4,176 | €0 | -€4,176 | -100.0% |
| Other tangible fixed assets | 26 | €4,589 | €2,850 | -€1,739 | -37.9% |
| Current assets | 29/58 | €420,628 | €429,768 | +€9,139 | +2.2% |
| Amounts receivable within one year | 40/41 | €20,888 | €18,406 | -€2,482 | -11.9% |
| Trade receivables | 40 | €8,182 | €13,199 | +€5,017 | +61.3% |
| Other amounts receivable | 41 | €12,706 | €5,207 | -€7,499 | -59.0% |
| Current investments | 50/53 | €385,589 | €384,729 | -€860 | -0.2% |
| Cash at bank and in hand | 54/58 | €10,965 | €22,193 | +€11,228 | +102.4% |
| Deferred charges and accrued income | 490/1 | €3,187 | €4,440 | +€1,253 | +39.3% |
| Total equity and liabilities | 10/49 | €723,507 | €717,172 | -€6,335 | -0.9% |
| Equity | 10/15 | €484,918 | €428,787 | -€56,131 | -11.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | - | €12,400 | +€12,400 | |
| Other | 1109/19 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €472,518 | €470,658 | -€1,860 | -0.4% |
| Distributable reserves | 133 | €472,518 | €470,658 | -€1,860 | -0.4% |
| Profit (loss) carried forward | 14 | - | -€54,271 | -€54,271 | |
| Provisions and deferred taxes | 16 | €72,556 | €69,598 | -€2,958 | -4.1% |
| Provisions for liabilities and charges | 160/5 | €72,556 | €69,598 | -€2,958 | -4.1% |
| Other liabilities and charges | 164/5 | €72,556 | €69,598 | -€2,958 | -4.1% |
| Amounts payable | 17/49 | €166,032 | €218,787 | +€52,755 | +31.8% |
| Amounts payable after more than one year | 17 | €15,520 | - | -€15,520 | |
| Financial debts | 170/4 | €15,520 | - | -€15,520 | |
| Amounts payable within one year | 42/48 | €150,513 | €218,787 | +€68,274 | +45.4% |
| Current portion of amounts payable after more than one year | 42 | €15,191 | €15,520 | +€329 | +2.2% |
| Trade debts | 44 | €891 | €1,359 | +€468 | +52.6% |
| Suppliers | 440/4 | €891 | €1,359 | +€468 | +52.6% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,000 | = | 0.0% |
| Taxes | 450/3 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €131,431 | €198,908 | +€67,477 | +51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,585 | €15,474 | -€2,111 | -12.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€11,082 | -€2,958 | +€8,124 | +73.3% |
| Other operating charges | 640/8 | €2,496 | €2,880 | +€384 | +15.4% |
| Gross operating margin | 9900 | €85,846 | €45,022 | -€40,824 | -47.6% |
| Operating profit (loss) | 9901 | €76,847 | €29,627 | -€47,220 | -61.4% |
| Financial income | 75/76B | €11,515 | €9,175 | -€2,340 | -20.3% |
| Recurring financial income | 75 | €11,515 | €9,175 | -€2,340 | -20.3% |
| Financial charges | 65/66B | €85,043 | €94,752 | +€9,709 | +11.4% |
| Recurring financial charges | 65 | €85,043 | €94,752 | +€9,709 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €3,319 | -€55,951 | -€59,270 | |
| Income taxes | 67/77 | €467 | €180 | -€287 | -61.4% |
| Profit (loss) for the period | 9904 | €2,852 | -€56,131 | -€58,983 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,852 | -€56,131 | -€58,983 |
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 29 September 2026 via checked.be.