SCIMON: 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.
SCIMON
Largest movements
- Financial fixed assets -€290,836
down €290,836 (-100.0%), from €290,966 to €130
- Receivables after one year +€170,541
up €170,541 (+1624.2%), from €10,500 to €181,041
- Tangible fixed assets -€127,759
no longer reported in 2025 (was €127,759)
of which Land and buildings: -€127,269
- Receivables within one year -€10,750
no longer reported in 2025 (was €10,750)
- Profit (loss) carried forward -€193,320
down €193,320 (-61.0%), from €316,708 to €123,388
- Debts after one year -€88,648
no longer reported in 2025 (was €88,648)
- Tax, wage and social debts +€35,642
up €35,642 (+165.8%), from €21,501 to €57,143
- Current portion of long-term debt -€11,500
no longer reported in 2025 (was €11,500)
- Gross operating margin -€81,092
no longer reported in 2025 (was €81,092)
- Turnover -€34,250
no longer reported in 2025 (was €34,250)
- Taxes -€21,479
no longer reported in 2025 (was €21,479)
- Purchases and services -€16,098
no longer reported in 2025 (was €16,098)
- Depreciation -€11,524
no longer reported in 2025 (was €11,524)
From the 2023 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €458,182 | €202,563 | -€255,619 | -55.8% |
| Fixed assets | 21/28 | €418,724 | €130 | -€418,594 | -100.0% |
| Tangible fixed assets | 22/27 | €127,759 | - | -€127,759 | |
| Land and buildings | 22 | €127,269 | - | -€127,269 | |
| Furniture and vehicles | 24 | €489 | - | -€489 | |
| Financial fixed assets | 28 | €290,966 | €130 | -€290,836 | -100.0% |
| Current assets | 29/58 | €39,458 | €202,433 | +€162,975 | +413.0% |
| Amounts receivable after more than one year | 29 | €10,500 | €181,041 | +€170,541 | +1624.2% |
| Other amounts receivable | 291 | €10,500 | €181,041 | +€170,541 | +1624.2% |
| Amounts receivable within one year | 40/41 | €10,750 | - | -€10,750 | |
| Trade receivables | 40 | €10,750 | - | -€10,750 | |
| Current investments | 50/53 | €7 | €7 | +€0 | +0.1% |
| Cash at bank and in hand | 54/58 | €18,107 | €21,386 | +€3,278 | +18.1% |
| Deferred charges and accrued income | 490/1 | €94 | - | -€94 | |
| Total equity and liabilities | 10/49 | €458,182 | €202,563 | -€255,619 | -55.8% |
| Equity | 10/15 | €331,208 | €137,888 | -€193,320 | -58.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €316,708 | €123,388 | -€193,320 | -61.0% |
| Amounts payable | 17/49 | €126,974 | €64,675 | -€62,299 | -49.1% |
| Amounts payable after more than one year | 17 | €88,648 | - | -€88,648 | |
| Financial debts | 170/4 | €88,648 | - | -€88,648 | |
| Amounts payable within one year | 42/48 | €38,326 | €64,675 | +€26,349 | +68.7% |
| Current portion of amounts payable after more than one year | 42 | €11,500 | - | -€11,500 | |
| Trade debts | 44 | €5,326 | €7,532 | +€2,206 | +41.4% |
| Suppliers | 440/4 | €5,326 | €7,532 | +€2,206 | +41.4% |
| Taxes, remuneration and social security | 45 | €21,501 | €57,143 | +€35,642 | +165.8% |
| Taxes | 450/3 | €21,501 | €57,143 | +€35,642 | +165.8% |
| Turnover | 70 | €34,250 | - | -€34,250 | |
| Non-recurring operating income | 76A | €48,625 | - | -€48,625 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,098 | - | -€16,098 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,524 | - | -€11,524 | |
| Other operating charges | 640/8 | €953 | - | -€953 | |
| Gross operating margin | 9900 | €81,092 | - | -€81,092 | |
| Operating profit (loss) | 9901 | €68,614 | - | -€68,614 | |
| Financial income | 75/76B | €8,536 | - | -€8,536 | |
| Recurring financial income | 75 | €8,536 | - | -€8,536 | |
| Financial charges | 65/66B | €4,401 | - | -€4,401 | |
| Recurring financial charges | 65 | €4,401 | - | -€4,401 | |
| Profit (loss) for the period before taxes | 9903 | €72,749 | - | -€72,749 | |
| Income taxes | 67/77 | €21,479 | - | -€21,479 | |
| Profit (loss) for the period | 9904 | €51,270 | - | -€51,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,270 | - | -€51,270 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.