SCIRE: 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.
SCIRE
Largest movements
- Tangible fixed assets -€13,622
down €13,622 (-30.5%), from €44,624 to €31,002
of which Furniture and vehicles: -€11,964
- Cash +€4,196
up €4,196 (+5.4%), from €77,004 to €81,200
mainly Net result for the year (+€45,175) and Other debts (+€34,048)
- Receivables within one year -€3,594
down €3,594 (-5.9%), from €60,491 to €56,897
of which Other amounts receivable: -€4,905
- Reserves -€40,955
down €40,955 (-32.1%), from €127,495 to €86,540
- Other debts +€34,048
up €34,048 (+65.4%), from €52,082 to €86,130
- Tax, wage and social debts -€4,465
down €4,465 (-66.0%), from €6,760 to €2,296
- Gross operating margin -€17,316
down €17,316 (-18.2%), from €95,220 to €77,904
- Depreciation +€3,289
up €3,289 (+27.7%), from €11,881 to €15,169
- Taxes -€1,287
down €1,287 (-6.4%), from €20,009 to €18,722
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,989 | €177,275 | -€12,714 | -6.7% |
| Fixed assets | 21/28 | €44,624 | €31,002 | -€13,622 | -30.5% |
| Tangible fixed assets | 22/27 | €44,624 | €31,002 | -€13,622 | -30.5% |
| Plant, machinery and equipment | 23 | €6,486 | €4,828 | -€1,658 | -25.6% |
| Furniture and vehicles | 24 | €38,138 | €26,174 | -€11,964 | -31.4% |
| Current assets | 29/58 | €145,365 | €146,273 | +€908 | +0.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €60,491 | €56,897 | -€3,594 | -5.9% |
| Trade receivables | 40 | €21,316 | €22,627 | +€1,311 | +6.1% |
| Other amounts receivable | 41 | €39,175 | €34,270 | -€4,905 | -12.5% |
| Current investments | 50/53 | €5,182 | €5,182 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €77,004 | €81,200 | +€4,196 | +5.4% |
| Deferred charges and accrued income | 490/1 | €2,688 | €2,994 | +€306 | +11.4% |
| Total equity and liabilities | 10/49 | €189,989 | €177,275 | -€12,714 | -6.7% |
| Equity | 10/15 | €127,495 | €86,540 | -€40,955 | -32.1% |
| Reserves | 13 | €127,495 | €86,540 | -€40,955 | -32.1% |
| Distributable reserves | 133 | €127,495 | €86,540 | -€40,955 | -32.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,494 | €90,735 | +€28,241 | +45.2% |
| Amounts payable within one year | 42/48 | €62,494 | €90,735 | +€28,241 | +45.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,652 | €2,309 | -€1,343 | -36.8% |
| Suppliers | 440/4 | €3,652 | €2,309 | -€1,343 | -36.8% |
| Taxes, remuneration and social security | 45 | €6,760 | €2,296 | -€4,465 | -66.0% |
| Taxes | 450/3 | €6,760 | €2,296 | -€4,465 | -66.0% |
| Other amounts payable | 47/48 | €52,082 | €86,130 | +€34,048 | +65.4% |
| Non-recurring operating income | 76A | €13,118 | €0 | -€13,118 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,881 | €15,169 | +€3,289 | +27.7% |
| Other operating charges | 640/8 | €1,176 | €838 | -€338 | -28.8% |
| Gross operating margin | 9900 | €95,220 | €77,904 | -€17,316 | -18.2% |
| Operating profit (loss) | 9901 | €82,163 | €61,897 | -€20,267 | -24.7% |
| Financial income | 75/76B | €2,542 | €2,162 | -€380 | -14.9% |
| Recurring financial income | 75 | €2,542 | €2,162 | -€380 | -14.9% |
| Financial charges | 65/66B | €286 | €162 | -€123 | -43.1% |
| Recurring financial charges | 65 | €286 | €162 | -€123 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €84,420 | €63,897 | -€20,523 | -24.3% |
| Income taxes | 67/77 | €20,009 | €18,722 | -€1,287 | -6.4% |
| Profit (loss) for the period | 9904 | €64,411 | €45,175 | -€19,236 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,411 | €45,175 | -€19,236 | -29.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.