SCIUS CLAUDE: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
SCIUS CLAUDE
Largest movements
- Receivables within one year +€49,505
up €49,505 (+201%), from €24,645 to €74,149
of which Trade receivables: +€32,202
- Deferred charges and accrued income -€1,711
down €1,711 (-74.4%), from €2,300 to €589
- Profit (loss) carried forward +€28,004
up €28,004, from -€27,605 to €399
- Short-term financial debts +€7,512
up €7,512 (+46.0%), from €16,323 to €23,836
- Trade debts +€6,915
up €6,915 (+40.2%), from €17,209 to €24,124
- Tax, wage and social debts +€4,578
up €4,578 (+323%), from €1,419 to €5,997
of which Taxes: +€4,707
- Staff costs -€7,867
down €7,867 (-27.7%), from €28,366 to €20,499
- Gross operating margin -€4,503
down €4,503 (-7.5%), from €60,413 to €55,911
- Taxes +€2,383
new in 2025: €2,383
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,806 | €75,414 | +€47,608 | +171% |
| Fixed assets | 21/28 | €183 | €41 | -€142 | -77.8% |
| Tangible fixed assets | 22/27 | €142 | - | -€142 | |
| Furniture and vehicles | 24 | €142 | - | -€142 | |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €27,623 | €75,373 | +€47,750 | +173% |
| Stocks and contracts in progress | 3 | €678 | €635 | -€43 | -6.3% |
| Stocks | 30/36 | €678 | €635 | -€43 | -6.3% |
| Amounts receivable within one year | 40/41 | €24,645 | €74,149 | +€49,505 | +201% |
| Trade receivables | 40 | €12,403 | €44,605 | +€32,202 | +260% |
| Other amounts receivable | 41 | €12,242 | €29,544 | +€17,302 | +141% |
| Deferred charges and accrued income | 490/1 | €2,300 | €589 | -€1,711 | -74.4% |
| Total equity and liabilities | 10/49 | €27,806 | €75,414 | +€47,608 | +171% |
| Equity | 10/15 | -€7,145 | €20,859 | +€28,004 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,605 | €399 | +€28,004 | |
| Amounts payable | 17/49 | €34,951 | €54,555 | +€19,604 | +56.1% |
| Amounts payable within one year | 42/48 | €34,951 | €53,956 | +€19,005 | +54.4% |
| Financial debts | 43 | €16,323 | €23,836 | +€7,512 | +46.0% |
| Credit institutions | 430/8 | €16,323 | €23,836 | +€7,512 | +46.0% |
| Trade debts | 44 | €17,209 | €24,124 | +€6,915 | +40.2% |
| Suppliers | 440/4 | €17,209 | €24,124 | +€6,915 | +40.2% |
| Taxes, remuneration and social security | 45 | €1,419 | €5,997 | +€4,578 | +323% |
| Taxes | 450/3 | €68 | €4,775 | +€4,707 | +6,948% |
| Remuneration and social security | 454/9 | €1,352 | €1,222 | -€129 | -9.6% |
| Accrued charges and deferred income | 492/3 | - | €599 | +€599 | |
| Remuneration, social security and pensions | 62 | €28,366 | €20,499 | -€7,867 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167 | €142 | -€24 | -14.5% |
| Other operating charges | 640/8 | €586 | €959 | +€373 | +63.6% |
| Non-recurring operating charges | 66A | €427 | €456 | +€29 | +6.9% |
| Gross operating margin | 9900 | €60,413 | €55,911 | -€4,503 | -7.5% |
| Operating profit (loss) | 9901 | €30,868 | €33,854 | +€2,986 | +9.7% |
| Financial income | 75/76B | €781 | €267 | -€514 | -65.8% |
| Recurring financial income | 75 | €205 | €198 | -€7 | -3.5% |
| Non-recurring financial income | 76B | €576 | €69 | -€507 | -88.0% |
| Financial charges | 65/66B | €3,884 | €3,735 | -€149 | -3.8% |
| Recurring financial charges | 65 | €3,884 | €3,735 | -€149 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €27,765 | €30,386 | +€2,621 | +9.4% |
| Income taxes | 67/77 | - | €2,383 | +€2,383 | |
| Profit (loss) for the period | 9904 | €27,765 | €28,004 | +€239 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,765 | €28,004 | +€239 | +0.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.