SCIPION: 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.
SCIPION
Largest movements
- Cash -€72,738
down €72,738 (-88.4%), from €82,286 to €9,547
mainly Trade debts (-€107,443) and Tax, wage and social debts (-€10,106)
- Receivables within one year -€45,069
down €45,069 (-18.9%), from €238,667 to €193,598
of which Trade receivables: -€93,249
- Trade debts -€107,443
down €107,443 (-50.4%), from €213,020 to €105,577
- Tax, wage and social debts -€10,106
down €10,106 (-46.8%), from €21,586 to €11,479
- Gross operating margin -€48,094
down €48,094, from €38,666 to -€9,428
- Taxes -€11,479
no longer reported in 2024 (was €11,479)
- Financial income +€3,727
up €3,727 (+67.0%), from €5,565 to €9,292
- Other operating charges -€996
no longer reported in 2024 (was €996)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €320,953 | €203,145 | -€117,807 | -36.7% |
| Current assets | 29/58 | €320,953 | €203,145 | -€117,807 | -36.7% |
| Amounts receivable within one year | 40/41 | €238,667 | €193,598 | -€45,069 | -18.9% |
| Trade receivables | 40 | €93,249 | - | -€93,249 | |
| Other amounts receivable | 41 | €145,418 | €193,598 | +€48,180 | +33.1% |
| Cash at bank and in hand | 54/58 | €82,286 | €9,547 | -€72,738 | -88.4% |
| Total equity and liabilities | 10/49 | €320,953 | €203,145 | -€117,807 | -36.7% |
| Equity | 10/15 | €38,847 | €38,589 | -€258 | -0.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €24,587 | €24,329 | -€258 | -1.1% |
| Amounts payable | 17/49 | €282,105 | €164,556 | -€117,549 | -41.7% |
| Amounts payable within one year | 42/48 | €234,605 | €117,056 | -€117,549 | -50.1% |
| Trade debts | 44 | €213,020 | €105,577 | -€107,443 | -50.4% |
| Suppliers | 440/4 | €213,020 | €105,577 | -€107,443 | -50.4% |
| Taxes, remuneration and social security | 45 | €21,586 | €11,479 | -€10,106 | -46.8% |
| Taxes | 450/3 | €21,586 | €11,479 | -€10,106 | -46.8% |
| Accrued charges and deferred income | 492/3 | €47,500 | €47,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | -€0 | |
| Other operating charges | 640/8 | €996 | - | -€996 | |
| Gross operating margin | 9900 | €38,666 | -€9,428 | -€48,094 | |
| Operating profit (loss) | 9901 | €37,670 | -€9,428 | -€47,098 | |
| Financial income | 75/76B | €5,565 | €9,292 | +€3,727 | +67.0% |
| Recurring financial income | 75 | €5,565 | €9,292 | +€3,727 | +67.0% |
| Financial charges | 65/66B | €221 | €123 | -€98 | -44.5% |
| Recurring financial charges | 65 | €221 | €123 | -€98 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €43,014 | -€258 | -€43,272 | |
| Income taxes | 67/77 | €11,479 | - | -€11,479 | |
| Profit (loss) for the period | 9904 | €31,535 | -€258 | -€31,793 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,535 | -€258 | -€31,793 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.