SCirA: 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.
SCirA
Largest movements
- Current investments +€81,750
new in 2025: €81,750
- Cash -€30,569
down €30,569 (-26.5%), from €115,477 to €84,908
mainly Current investments (-€81,750) and Contributions, distributions and other (-€72,547)
- Tangible fixed assets +€19,176
up €19,176 (+261%), from €7,336 to €26,512
of which Other tangible fixed assets: +€21,180
- Other debts +€75,929
up €75,929, from €0 to €75,929
- Tax, wage and social debts -€4,866
down €4,866 (-24.6%), from €19,807 to €14,941
- Taxes -€7,224
down €7,224 (-27.2%), from €26,556 to €19,332
- Depreciation +€1,740
up €1,740 (+92.8%), from €1,876 to €3,616
- Other operating charges +€1,715
up €1,715 (+281%), from €611 to €2,326
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 | €199,342 | €270,639 | +€71,297 | +35.8% |
| Fixed assets | 21/28 | €7,336 | €26,512 | +€19,176 | +261% |
| Tangible fixed assets | 22/27 | €7,336 | €26,512 | +€19,176 | +261% |
| Plant, machinery and equipment | 23 | €825 | €633 | -€192 | -23.3% |
| Furniture and vehicles | 24 | €4,811 | €2,999 | -€1,812 | -37.7% |
| Other tangible fixed assets | 26 | €1,700 | €22,880 | +€21,180 | +1,246% |
| Current assets | 29/58 | €192,006 | €244,127 | +€52,121 | +27.1% |
| Amounts receivable within one year | 40/41 | €74,788 | €76,059 | +€1,271 | +1.7% |
| Trade receivables | 40 | €71,509 | €75,394 | +€3,886 | +5.4% |
| Other amounts receivable | 41 | €3,279 | €665 | -€2,614 | -79.7% |
| Current investments | 50/53 | - | €81,750 | +€81,750 | |
| Cash at bank and in hand | 54/58 | €115,477 | €84,908 | -€30,569 | -26.5% |
| Deferred charges and accrued income | 490/1 | €1,741 | €1,410 | -€331 | -19.0% |
| Total equity and liabilities | 10/49 | €199,342 | €270,639 | +€71,297 | +35.8% |
| Equity | 10/15 | €174,916 | €174,916 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €172,416 | €172,416 | = | 0.0% |
| Distributable reserves | 133 | €172,416 | €172,416 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,426 | €95,723 | +€71,297 | +292% |
| Amounts payable within one year | 42/48 | €24,426 | €95,723 | +€71,297 | +292% |
| Trade debts | 44 | €4,619 | €4,853 | +€234 | +5.1% |
| Suppliers | 440/4 | €4,619 | €4,853 | +€234 | +5.1% |
| Taxes, remuneration and social security | 45 | €19,807 | €14,941 | -€4,866 | -24.6% |
| Taxes | 450/3 | €19,807 | €14,941 | -€4,866 | -24.6% |
| Other amounts payable | 47/48 | €0 | €75,929 | +€75,929 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,876 | €3,616 | +€1,740 | +92.8% |
| Other operating charges | 640/8 | €611 | €2,326 | +€1,715 | +281% |
| Gross operating margin | 9900 | €98,596 | €98,003 | -€592 | -0.6% |
| Operating profit (loss) | 9901 | €96,110 | €92,062 | -€4,048 | -4.2% |
| Financial income | 75/76B | €164 | €2 | -€162 | -98.7% |
| Recurring financial income | 75 | €164 | €2 | -€162 | -98.7% |
| Financial charges | 65/66B | €316 | €185 | -€130 | -41.3% |
| Recurring financial charges | 65 | €316 | €185 | -€130 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €95,958 | €91,879 | -€4,079 | -4.3% |
| Income taxes | 67/77 | €26,556 | €19,332 | -€7,224 | -27.2% |
| Profit (loss) for the period | 9904 | €69,402 | €72,547 | +€3,145 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,402 | €72,547 | +€3,145 | +4.5% |
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.