Scion Capital: 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.
Scion Capital
Largest movements
- Receivables within one year +€1.1m
up €1.1m (+648%), from €164,269 to €1.2m
of which Trade receivables: +€663,829
- Cash +€643,648
up €643,648 (+491%), from €131,029 to €774,677
mainly Debts after one year (+€818,197) and Trade debts (+€759,643)
- Tangible fixed assets +€330,160
up €330,160 (+19.1%), from €1.7m to €2.1m
of which Land and buildings: +€316,992
- Debts after one year +€818,197
up €818,197 (+68.0%), from €1.2m to €2.0m
- Trade debts +€759,643
up €759,643 (+7,831%), from €9,701 to €769,343
- Profit (loss) carried forward +€500,041
up €500,041 (+86.4%), from €578,720 to €1.1m
- Other debts -€81,842
down €81,842 (-58.1%), from €140,905 to €59,063
- Current portion of long-term debt +€46,764
up €46,764 (+91.3%), from €51,235 to €97,999
- Gross operating margin +€350,976
up €350,976 (+73.6%), from €477,053 to €828,029
- Taxes +€90,635
up €90,635 (+84.6%), from €107,169 to €197,803
- Depreciation +€14,563
up €14,563 (+20.2%), from €71,991 to €86,554
- Financial income -€11,477
down €11,477 (-41.0%), from €27,988 to €16,511
- Financial charges +€11,111
up €11,111 (+28.5%), from €39,051 to €50,163
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 | €2,292,110 | €4,368,805 | +€2.1m | +90.6% |
| Fixed assets | 21/28 | €1,996,812 | €2,365,211 | +€368,399 | +18.4% |
| Tangible fixed assets | 22/27 | €1,724,566 | €2,054,727 | +€330,160 | +19.1% |
| Land and buildings | 22 | €1,581,318 | €1,898,310 | +€316,992 | +20.0% |
| Furniture and vehicles | 24 | €143,249 | €156,417 | +€13,168 | +9.2% |
| Financial fixed assets | 28 | €272,246 | €310,485 | +€38,239 | +14.0% |
| Current assets | 29/58 | €295,298 | €2,003,594 | +€1.7m | +578% |
| Amounts receivable within one year | 40/41 | €164,269 | €1,228,916 | +€1.1m | +648% |
| Trade receivables | 40 | €1,083 | €664,912 | +€663,829 | +61,320% |
| Other amounts receivable | 41 | €163,186 | €564,005 | +€400,818 | +246% |
| Cash at bank and in hand | 54/58 | €131,029 | €774,677 | +€643,648 | +491% |
| Total equity and liabilities | 10/49 | €2,292,110 | €4,368,805 | +€2.1m | +90.6% |
| Equity | 10/15 | €702,680 | €1,202,721 | +€500,041 | +71.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,360 | €105,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €103,500 | €103,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €578,720 | €1,078,761 | +€500,041 | +86.4% |
| Amounts payable | 17/49 | €1,589,430 | €3,166,084 | +€1.6m | +99.2% |
| Amounts payable after more than one year | 17 | €1,203,934 | €2,022,131 | +€818,197 | +68.0% |
| Financial debts | 170/4 | €1,203,934 | €2,022,131 | +€818,197 | +68.0% |
| Amounts payable within one year | 42/48 | €385,496 | €1,143,953 | +€758,456 | +197% |
| Current portion of amounts payable after more than one year | 42 | €51,235 | €97,999 | +€46,764 | +91.3% |
| Trade debts | 44 | €9,701 | €769,343 | +€759,643 | +7,831% |
| Suppliers | 440/4 | €9,701 | €769,343 | +€759,643 | +7,831% |
| Taxes, remuneration and social security | 45 | €183,655 | €217,547 | +€33,891 | +18.5% |
| Taxes | 450/3 | €183,655 | €217,547 | +€33,891 | +18.5% |
| Other amounts payable | 47/48 | €140,905 | €59,063 | -€81,842 | -58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,991 | €86,554 | +€14,563 | +20.2% |
| Other operating charges | 640/8 | €5,434 | €9,978 | +€4,544 | +83.6% |
| Gross operating margin | 9900 | €477,053 | €828,029 | +€350,976 | +73.6% |
| Operating profit (loss) | 9901 | €399,628 | €731,496 | +€331,868 | +83.0% |
| Financial income | 75/76B | €27,988 | €16,511 | -€11,477 | -41.0% |
| Recurring financial income | 75 | €27,988 | €16,511 | -€11,477 | -41.0% |
| Financial charges | 65/66B | €39,051 | €50,163 | +€11,111 | +28.5% |
| Recurring financial charges | 65 | €39,051 | €50,163 | +€11,111 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €388,565 | €697,845 | +€309,280 | +79.6% |
| Income taxes | 67/77 | €107,169 | €197,803 | +€90,635 | +84.6% |
| Profit (loss) for the period | 9904 | €281,396 | €500,041 | +€218,645 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €281,396 | €500,041 | +€218,645 | +77.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.