SCIOLAN: 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.
SCIOLAN
Largest movements
- Tangible fixed assets +€176,292
up €176,292 (+91.4%), from €192,952 to €369,244
of which Other tangible fixed assets: +€184,008
- Cash -€13,799
down €13,799 (-26.6%), from €51,858 to €38,059
mainly Investment in fixed assets (net) (-€211,949) and Other debts (-€83,049)
- Debts after one year +€242,718
up €242,718 (+2,427%), from €10,000 to €252,718
- Other debts -€83,049
down €83,049 (-43.9%), from €189,178 to €106,129
- Gross operating margin -€25,839
down €25,839 (-26.0%), from €99,301 to €73,462
- Financial charges -€10,156
down €10,156 (-48.6%), from €20,914 to €10,758
- Depreciation +€7,231
up €7,231 (+25.4%), from €28,427 to €35,657
- Staff costs -€5,205
down €5,205 (-15.9%), from €32,765 to €27,560
- Taxes -€4,375
down €4,375 (-69.1%), from €6,335 to €1,959
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 | €497,251 | €658,582 | +€161,331 | +32.4% |
| Fixed assets | 21/28 | €192,952 | €369,244 | +€176,292 | +91.4% |
| Tangible fixed assets | 22/27 | €192,952 | €369,244 | +€176,292 | +91.4% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €2,041 | €534 | -€1,507 | -73.9% |
| Furniture and vehicles | 24 | €25,999 | €19,791 | -€6,209 | -23.9% |
| Other tangible fixed assets | 26 | €164,912 | €348,920 | +€184,008 | +112% |
| Current assets | 29/58 | €304,298 | €289,338 | -€14,961 | -4.9% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Trade receivables | 290 | €60,000 | €60,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,859 | €1,859 | = | 0.0% |
| Stocks | 30/36 | €1,859 | €1,859 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,387 | €71,722 | +€4,335 | +6.4% |
| Trade receivables | 40 | €52,254 | €52,954 | +€700 | +1.3% |
| Other amounts receivable | 41 | €15,133 | €18,767 | +€3,635 | +24.0% |
| Current investments | 50/53 | €122,462 | €117,286 | -€5,176 | -4.2% |
| Cash at bank and in hand | 54/58 | €51,858 | €38,059 | -€13,799 | -26.6% |
| Deferred charges and accrued income | 490/1 | €732 | €411 | -€321 | -43.8% |
| Total equity and liabilities | 10/49 | €497,251 | €658,582 | +€161,331 | +32.4% |
| Equity | 10/15 | €277,882 | €280,594 | +€2,712 | +1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €265,482 | €268,194 | +€2,712 | +1.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €9,362 | €9,362 | = | 0.0% |
| Distributable reserves | 133 | €256,120 | €258,831 | +€2,712 | +1.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €219,369 | €377,988 | +€158,619 | +72.3% |
| Amounts payable after more than one year | 17 | €10,000 | €252,718 | +€242,718 | +2,427% |
| Financial debts | 170/4 | €10,000 | €252,718 | +€242,718 | +2,427% |
| Amounts payable within one year | 42/48 | €209,369 | €125,271 | -€84,098 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €5,083 | €11,314 | +€6,232 | +123% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,759 | €3,127 | -€1,633 | -34.3% |
| Suppliers | 440/4 | €4,759 | €3,127 | -€1,633 | -34.3% |
| Taxes, remuneration and social security | 45 | €10,349 | €4,701 | -€5,648 | -54.6% |
| Taxes | 450/3 | €5,847 | €3,904 | -€1,943 | -33.2% |
| Remuneration and social security | 454/9 | €4,502 | €796 | -€3,706 | -82.3% |
| Other amounts payable | 47/48 | €189,178 | €106,129 | -€83,049 | -43.9% |
| Non-recurring operating income | 76A | €25,416 | €0 | -€25,416 | -100% |
| Remuneration, social security and pensions | 62 | €32,765 | €27,560 | -€5,205 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,427 | €35,657 | +€7,231 | +25.4% |
| Other operating charges | 640/8 | €1,126 | €1,052 | -€74 | -6.6% |
| Gross operating margin | 9900 | €99,301 | €73,462 | -€25,839 | -26.0% |
| Operating profit (loss) | 9901 | €36,984 | €9,192 | -€27,791 | -75.1% |
| Financial income | 75/76B | €4,808 | €6,237 | +€1,428 | +29.7% |
| Recurring financial income | 75 | €4,808 | €6,237 | +€1,428 | +29.7% |
| Financial charges | 65/66B | €20,914 | €10,758 | -€10,156 | -48.6% |
| Recurring financial charges | 65 | €20,914 | €10,758 | -€10,156 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €20,878 | €4,671 | -€16,207 | -77.6% |
| Income taxes | 67/77 | €6,335 | €1,959 | -€4,375 | -69.1% |
| Profit (loss) for the period | 9904 | €14,543 | €2,712 | -€11,831 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,543 | €2,712 | -€11,831 | -81.4% |
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 17 October 2026 via checked.be.