SCIMMO: 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.
SCIMMO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€31,897
down €31,897 (-23.6%), from €135,392 to €103,495
of which Financial debts: -€31,897
- Profit (loss) carried forward +€23,324
up €23,324 (+11.8%), from -€197,060 to -€173,736
- Depreciation -€13,598
down €13,598 (-40.1%), from €33,894 to €20,295
- Gross operating margin +€566
up €566 (+1.2%), from €45,876 to €46,442
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 | €558,649 | €557,254 | -€1,395 | -0.2% |
| Fixed assets | 21/28 | €537,013 | €537,093 | +€80 | 0.0% |
| Tangible fixed assets | 22/27 | €537,013 | €537,093 | +€80 | 0.0% |
| Land and buildings | 22 | €535,204 | €535,673 | +€470 | +0.1% |
| Plant, machinery and equipment | 23 | €1,809 | €1,419 | -€390 | -21.6% |
| Current assets | 29/58 | €21,636 | €20,161 | -€1,475 | -6.8% |
| Amounts receivable within one year | 40/41 | €1,457 | €983 | -€474 | -32.5% |
| Trade receivables | 40 | €141 | €983 | +€842 | +598% |
| Other amounts receivable | 41 | €1,316 | - | -€1,316 | |
| Cash at bank and in hand | 54/58 | €20,179 | €19,178 | -€1,001 | -5.0% |
| Total equity and liabilities | 10/49 | €558,649 | €557,254 | -€1,395 | -0.2% |
| Equity | 10/15 | €82,940 | €106,264 | +€23,324 | +28.1% |
| Contributions | 10/11 | €280,000 | €280,000 | = | 0.0% |
| Capital | 10 | €280,000 | €280,000 | = | 0.0% |
| Issued capital | 100 | €280,000 | €280,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,060 | -€173,736 | +€23,324 | +11.8% |
| Amounts payable | 17/49 | €475,708 | €450,990 | -€24,719 | -5.2% |
| Amounts payable after more than one year | 17 | €135,392 | €103,495 | -€31,897 | -23.6% |
| Financial debts | 170/4 | €134,392 | €102,495 | -€31,897 | -23.7% |
| Other amounts payable | 178/9 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €340,317 | €347,495 | +€7,178 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €31,485 | €31,897 | +€412 | +1.3% |
| Trade debts | 44 | €13,206 | €18,766 | +€5,560 | +42.1% |
| Suppliers | 440/4 | €13,206 | €18,766 | +€5,560 | +42.1% |
| Taxes, remuneration and social security | 45 | - | €1,206 | +€1,206 | |
| Taxes | 450/3 | - | €1,206 | +€1,206 | |
| Other amounts payable | 47/48 | €295,626 | €295,626 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,894 | €20,295 | -€13,598 | -40.1% |
| Other operating charges | 640/8 | €595 | €576 | -€19 | -3.2% |
| Gross operating margin | 9900 | €45,876 | €46,442 | +€566 | +1.2% |
| Operating profit (loss) | 9901 | €11,387 | €25,570 | +€14,183 | +125% |
| Financial income | 75/76B | €64 | - | -€64 | |
| Recurring financial income | 75 | €64 | - | -€64 | |
| Financial charges | 65/66B | €2,653 | €2,246 | -€407 | -15.3% |
| Recurring financial charges | 65 | €2,653 | €2,246 | -€407 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €8,798 | €23,324 | +€14,526 | +165% |
| Profit (loss) for the period | 9904 | €8,798 | €23,324 | +€14,526 | +165% |
| Profit (loss) for the period to be appropriated | 9905 | €8,798 | €23,324 | +€14,526 | +165% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.