Scisseaux: 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.
Scisseaux
Largest movements
- Tangible fixed assets -€11,857
down €11,857 (-7.9%), from €150,142 to €138,285
of which Land and buildings: -€10,453
- Debts after one year -€13,891
down €13,891 (-7.4%), from €187,501 to €173,610
of which Financial debts: -€13,891
- Gross operating margin +€1,193
up €1,193 (+7.3%), from €16,402 to €17,595
- Other operating charges -€344
down €344 (-32.4%), from €1,063 to €719
- Depreciation +€273
up €273 (+2.4%), from €11,584 to €11,857
- Financial charges -€212
down €212 (-5.2%), from €4,096 to €3,884
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 | €189,066 | €176,532 | -€12,534 | -6.6% |
| Fixed assets | 21/28 | €150,142 | €138,285 | -€11,857 | -7.9% |
| Tangible fixed assets | 22/27 | €150,142 | €138,285 | -€11,857 | -7.9% |
| Land and buildings | 22 | €144,281 | €133,828 | -€10,453 | -7.2% |
| Plant, machinery and equipment | 23 | €5,736 | €4,457 | -€1,279 | -22.3% |
| Furniture and vehicles | 24 | €125 | - | -€125 | |
| Current assets | 29/58 | €38,924 | €38,247 | -€677 | -1.7% |
| Stocks and contracts in progress | 3 | €33,647 | €33,241 | -€406 | -1.2% |
| Stocks | 30/36 | €33,647 | €33,241 | -€406 | -1.2% |
| Amounts receivable within one year | 40/41 | €843 | €79 | -€764 | -90.6% |
| Trade receivables | 40 | €843 | €79 | -€764 | -90.6% |
| Cash at bank and in hand | 54/58 | €4,434 | €4,927 | +€493 | +11.1% |
| Total equity and liabilities | 10/49 | €189,066 | €176,532 | -€12,534 | -6.6% |
| Equity | 10/15 | -€7,032 | -€5,941 | +€1,091 | +15.5% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,032 | -€41,941 | +€1,091 | +2.5% |
| Amounts payable | 17/49 | €196,098 | €182,473 | -€13,625 | -6.9% |
| Amounts payable after more than one year | 17 | €187,501 | €173,610 | -€13,891 | -7.4% |
| Financial debts | 170/4 | €186,961 | €173,070 | -€13,891 | -7.4% |
| Other amounts payable | 178/9 | €540 | €540 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,284 | €8,569 | +€285 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €8,169 | €8,391 | +€222 | +2.7% |
| Trade debts | 44 | €45 | €6 | -€39 | -86.7% |
| Suppliers | 440/4 | €45 | €6 | -€39 | -86.7% |
| Taxes, remuneration and social security | 45 | €70 | €172 | +€102 | +146% |
| Taxes | 450/3 | €70 | €172 | +€102 | +146% |
| Accrued charges and deferred income | 492/3 | €313 | €294 | -€19 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,584 | €11,857 | +€273 | +2.4% |
| Other operating charges | 640/8 | €1,063 | €719 | -€344 | -32.4% |
| Gross operating margin | 9900 | €16,402 | €17,595 | +€1,193 | +7.3% |
| Operating profit (loss) | 9901 | €3,755 | €5,019 | +€1,264 | +33.7% |
| Financial income | 75/76B | €12 | €24 | +€12 | +100% |
| Recurring financial income | 75 | €12 | €24 | +€12 | +100% |
| Financial charges | 65/66B | €4,096 | €3,884 | -€212 | -5.2% |
| Recurring financial charges | 65 | €4,096 | €3,884 | -€212 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€329 | €1,159 | +€1,488 | |
| Income taxes | 67/77 | €66 | €68 | +€2 | +3.0% |
| Profit (loss) for the period | 9904 | -€395 | €1,091 | +€1,486 | |
| Profit (loss) for the period to be appropriated | 9905 | -€395 | €1,091 | +€1,486 |
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 27 October 2026 via checked.be.