SCIO VK: 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.
SCIO VK
Largest movements
- Current investments +€160,000
up €160,000 (+63.5%), from €252,003 to €412,003
- Receivables within one year +€42,496
up €42,496 (+74.2%), from €57,276 to €99,772
of which Trade receivables: +€42,700
- Cash +€12,253
up €12,253 (+6.6%), from €185,047 to €197,300
mainly Net result for the year (+€156,293) and Other debts (+€64,518)
- Reserves +€100,500
up €100,500 (+21.8%), from €460,755 to €561,255
- Other debts +€64,518
up €64,518 (+294%), from €21,952 to €86,470
- Tax, wage and social debts +€47,883
up €47,883 (+327%), from €14,628 to €62,511
of which Taxes: +€40,983
- Write-downs -€48,240
new in 2026: -€48,240
- Gross operating margin +€42,257
up €42,257 (+24.6%), from €171,456 to €213,714
- Other operating charges +€33,384
up €33,384 (+3,467%), from €963 to €34,347
- Taxes +€17,312
up €17,312 (+33.8%), from €51,255 to €68,567
- Financial income -€3,814
down €3,814 (-80.2%), from €4,759 to €945
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €518,409 | €733,477 | +€215,068 | +41.5% |
| Fixed assets | 21/28 | €11,601 | €10,892 | -€710 | -6.1% |
| Tangible fixed assets | 22/27 | €11,601 | €10,892 | -€710 | -6.1% |
| Plant, machinery and equipment | 23 | €2,973 | €2,604 | -€369 | -12.4% |
| Furniture and vehicles | 24 | €7,023 | €6,869 | -€155 | -2.2% |
| Other tangible fixed assets | 26 | €1,605 | €1,420 | -€186 | -11.6% |
| Current assets | 29/58 | €506,807 | €722,585 | +€215,778 | +42.6% |
| Amounts receivable within one year | 40/41 | €57,276 | €99,772 | +€42,496 | +74.2% |
| Trade receivables | 40 | €50,105 | €92,805 | +€42,700 | +85.2% |
| Other amounts receivable | 41 | €7,171 | €6,967 | -€204 | -2.8% |
| Current investments | 50/53 | €252,003 | €412,003 | +€160,000 | +63.5% |
| Cash at bank and in hand | 54/58 | €185,047 | €197,300 | +€12,253 | +6.6% |
| Deferred charges and accrued income | 490/1 | €12,481 | €13,509 | +€1,028 | +8.2% |
| Total equity and liabilities | 10/49 | €518,409 | €733,477 | +€215,068 | +41.5% |
| Equity | 10/15 | €479,616 | €580,409 | +€100,793 | +21.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €460,755 | €561,255 | +€100,500 | +21.8% |
| Distributable reserves | 133 | €460,755 | €561,255 | +€100,500 | +21.8% |
| Profit (loss) carried forward | 14 | €311 | €604 | +€293 | +94.4% |
| Amounts payable | 17/49 | €38,793 | €153,068 | +€114,275 | +295% |
| Amounts payable within one year | 42/48 | €37,995 | €152,592 | +€114,597 | +302% |
| Trade debts | 44 | €1,414 | €3,611 | +€2,196 | +155% |
| Suppliers | 440/4 | €1,414 | €3,611 | +€2,196 | +155% |
| Taxes, remuneration and social security | 45 | €14,628 | €62,511 | +€47,883 | +327% |
| Taxes | 450/3 | €14,628 | €55,611 | +€40,983 | +280% |
| Remuneration and social security | 454/9 | €0 | €6,900 | +€6,900 | |
| Other amounts payable | 47/48 | €21,952 | €86,470 | +€64,518 | +294% |
| Accrued charges and deferred income | 492/3 | €798 | €476 | -€323 | -40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,518 | €2,309 | +€791 | +52.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€48,240 | -€48,240 | |
| Other operating charges | 640/8 | €963 | €34,347 | +€33,384 | +3,467% |
| Non-recurring operating charges | 66A | €343 | €0 | -€343 | -100% |
| Gross operating margin | 9900 | €171,456 | €213,714 | +€42,257 | +24.6% |
| Operating profit (loss) | 9901 | €168,632 | €225,298 | +€56,666 | +33.6% |
| Financial income | 75/76B | €4,759 | €945 | -€3,814 | -80.2% |
| Recurring financial income | 75 | €4,759 | €945 | -€3,814 | -80.2% |
| Financial charges | 65/66B | €554 | €1,383 | +€828 | +149% |
| Recurring financial charges | 65 | €554 | €1,383 | +€828 | +149% |
| Profit (loss) for the period before taxes | 9903 | €172,836 | €224,860 | +€52,024 | +30.1% |
| Income taxes | 67/77 | €51,255 | €68,567 | +€17,312 | +33.8% |
| Profit (loss) for the period | 9904 | €121,581 | €156,293 | +€34,712 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €121,581 | €156,293 | +€34,712 | +28.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.