SciMedBE: 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.
SciMedBE
Largest movements
- Receivables within one year +€106,731
up €106,731 (+505%), from €21,135 to €127,866
of which Trade receivables: +€105,318
- Tangible fixed assets -€29,867
down €29,867 (-4.4%), from €678,570 to €648,703
of which Land and buildings: -€20,519
- Cash -€15,087
down €15,087 (-91.7%), from €16,461 to €1,374
mainly Receivables within one year (-€106,731) and Debts after one year (-€52,367)
- Advances received +€106,095
new in 2025: €106,095
- Debts after one year -€52,367
down €52,367 (-15.0%), from €349,807 to €297,440
- Trade debts +€9,876
up €9,876 (+16,452%), from €60 to €9,936
- Other debts -€8,359
down €8,359 (-1.2%), from €724,925 to €716,566
- Staff costs +€26,460
up €26,460 (+9.7%), from €274,074 to €300,534
- Gross operating margin -€5,912
down €5,912 (-1.6%), from €362,691 to €356,779
- Depreciation -€3,774
down €3,774 (-11.2%), from €33,640 to €29,867
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 | €716,167 | €777,944 | +€61,777 | +8.6% |
| Fixed assets | 21/28 | €678,570 | €648,703 | -€29,867 | -4.4% |
| Tangible fixed assets | 22/27 | €678,570 | €648,703 | -€29,867 | -4.4% |
| Land and buildings | 22 | €664,339 | €643,820 | -€20,519 | -3.1% |
| Plant, machinery and equipment | 23 | €7,073 | €1,571 | -€5,502 | -77.8% |
| Furniture and vehicles | 24 | €7,157 | €3,312 | -€3,846 | -53.7% |
| Current assets | 29/58 | €37,597 | €129,240 | +€91,644 | +244% |
| Amounts receivable within one year | 40/41 | €21,135 | €127,866 | +€106,731 | +505% |
| Trade receivables | 40 | €2,672 | €107,990 | +€105,318 | +3,942% |
| Other amounts receivable | 41 | €18,464 | €19,877 | +€1,413 | +7.7% |
| Cash at bank and in hand | 54/58 | €16,461 | €1,374 | -€15,087 | -91.7% |
| Total equity and liabilities | 10/49 | €716,167 | €777,944 | +€61,777 | +8.6% |
| Equity | 10/15 | -€447,890 | -€441,284 | +€6,606 | +1.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€462,150 | -€455,544 | +€6,606 | +1.4% |
| Amounts payable | 17/49 | €1,164,056 | €1,219,227 | +€55,171 | +4.7% |
| Amounts payable after more than one year | 17 | €349,807 | €297,440 | -€52,367 | -15.0% |
| Financial debts | 170/4 | €349,807 | €297,440 | -€52,367 | -15.0% |
| Amounts payable within one year | 42/48 | €814,249 | €921,788 | +€107,539 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €51,343 | €52,367 | +€1,024 | +2.0% |
| Trade debts | 44 | €60 | €9,936 | +€9,876 | +16,452% |
| Suppliers | 440/4 | €60 | €9,936 | +€9,876 | +16,452% |
| Advances received on contracts in progress | 46 | - | €106,095 | +€106,095 | |
| Taxes, remuneration and social security | 45 | €37,921 | €36,823 | -€1,098 | -2.9% |
| Taxes | 450/3 | €6,279 | €1,901 | -€4,379 | -69.7% |
| Remuneration and social security | 454/9 | €31,642 | €34,923 | +€3,281 | +10.4% |
| Other amounts payable | 47/48 | €724,925 | €716,566 | -€8,359 | -1.2% |
| Remuneration, social security and pensions | 62 | €274,074 | €300,534 | +€26,460 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,640 | €29,867 | -€3,774 | -11.2% |
| Other operating charges | 640/8 | €12,147 | €10,643 | -€1,504 | -12.4% |
| Gross operating margin | 9900 | €362,691 | €356,779 | -€5,912 | -1.6% |
| Operating profit (loss) | 9901 | €42,830 | €15,736 | -€27,094 | -63.3% |
| Financial income | 75/76B | €17 | €101 | +€84 | +491% |
| Recurring financial income | 75 | €17 | €101 | +€84 | +491% |
| Financial charges | 65/66B | €9,444 | €8,286 | -€1,158 | -12.3% |
| Recurring financial charges | 65 | €9,444 | €8,286 | -€1,158 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €33,403 | €7,551 | -€25,852 | -77.4% |
| Income taxes | 67/77 | €955 | €945 | -€10 | -1.1% |
| Profit (loss) for the period | 9904 | €32,448 | €6,606 | -€25,842 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,448 | €6,606 | -€25,842 | -79.6% |
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 15 October 2026 via checked.be.