SCIORTIMMO: 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.
SCIORTIMMO
Largest movements
- Cash +€13,443
up €13,443 (+28.1%), from €47,898 to €61,340
mainly Net result for the year (+€8,416) and Tax, wage and social debts (+€3,064)
- Profit (loss) carried forward +€8,416
up €8,416 (+84.4%), from €9,976 to €18,392
- Tax, wage and social debts +€3,064
new in 2025: €3,064
- Trade debts +€1,643
up €1,643 (+403.7%), from €407 to €2,050
- Taxes +€2,409
up €2,409 (+367.8%), from €655 to €3,064
- Depreciation -€1,728
down €1,728 (-78.4%), from €2,204 to €476
- Gross operating margin +€270
up €270 (+2.0%), from €13,318 to €13,588
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.
Cash bridge derived
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 | €60,568 | €73,775 | +€13,208 | +21.8% |
| Fixed assets | 21/28 | €12,325 | €11,849 | -€476 | -3.9% |
| Tangible fixed assets | 22/27 | €12,325 | €11,849 | -€476 | -3.9% |
| Land and buildings | 22 | €12,325 | €11,849 | -€476 | -3.9% |
| Current assets | 29/58 | €48,243 | €61,926 | +€13,684 | +28.4% |
| Amounts receivable within one year | 40/41 | €345 | €586 | +€241 | +69.8% |
| Other amounts receivable | 41 | €345 | €586 | +€241 | +69.8% |
| Cash at bank and in hand | 54/58 | €47,898 | €61,340 | +€13,443 | +28.1% |
| Total equity and liabilities | 10/49 | €60,568 | €73,775 | +€13,208 | +21.8% |
| Equity | 10/15 | €53,089 | €61,505 | +€8,416 | +15.9% |
| Contributions | 10/11 | €24,500 | €24,500 | = | 0.0% |
| Reserves | 13 | €18,613 | €18,613 | = | 0.0% |
| Distributable reserves | 133 | €18,613 | €18,613 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,976 | €18,392 | +€8,416 | +84.4% |
| Amounts payable | 17/49 | €7,479 | €12,271 | +€4,792 | +64.1% |
| Amounts payable after more than one year | 17 | €2,850 | €2,850 | = | 0.0% |
| Other amounts payable | 178/9 | €2,850 | €2,850 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,629 | €9,421 | +€4,792 | +103.5% |
| Trade debts | 44 | €407 | €2,050 | +€1,643 | +403.7% |
| Suppliers | 440/4 | €407 | €2,050 | +€1,643 | +403.7% |
| Taxes, remuneration and social security | 45 | - | €3,064 | +€3,064 | |
| Taxes | 450/3 | - | €3,064 | +€3,064 | |
| Other amounts payable | 47/48 | €4,222 | €4,307 | +€85 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,204 | €476 | -€1,728 | -78.4% |
| Other operating charges | 640/8 | €1,350 | €1,392 | +€42 | +3.1% |
| Gross operating margin | 9900 | €13,318 | €13,588 | +€270 | +2.0% |
| Operating profit (loss) | 9901 | €9,764 | €11,720 | +€1,955 | +20.0% |
| Financial charges | 65/66B | €306 | €240 | -€66 | -21.5% |
| Recurring financial charges | 65 | €306 | €240 | -€66 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €9,458 | €11,479 | +€2,021 | +21.4% |
| Income taxes | 67/77 | €655 | €3,064 | +€2,409 | +367.8% |
| Profit (loss) for the period | 9904 | €8,803 | €8,416 | -€388 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,803 | €8,416 | -€388 | -4.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.