SCIVIAS: 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.
SCIVIAS
Largest movements
- Receivables within one year +€20,091
up €20,091 (+362%), from €5,551 to €25,642
of which Trade receivables: +€13,270
- Deferred charges and accrued income +€6,866
up €6,866 (+2,339%), from €294 to €7,159
- Intangible fixed assets +€3,088
new in 2025: €3,088
- Cash -€3,011
down €3,011 (-35.7%), from €8,428 to €5,417
mainly Receivables within one year (-€20,091) and Deferred charges and accrued income (-€6,866)
- Trade debts +€13,804
up €13,804 (+291%), from €4,736 to €18,540
- Reserves +€9,867
up €9,867 (+658%), from €1,499 to €11,365
- Tax, wage and social debts +€2,632
up €2,632 (+82.9%), from €3,176 to €5,808
of which Taxes: +€2,480
- Investment grants +€1,235
new in 2025: €1,235
- Other debts -€826
down €826 (-100%), from €826 to €0
- Gross operating margin +€12,740
up €12,740 (+456%), from €2,791 to €15,531
- Taxes +€3,253
up €3,253 (+448%), from €726 to €3,979
- Financial charges +€707
up €707 (+1,449%), from €49 to €755
- Other operating charges +€556
up €556 (+107%), from €518 to €1,074
- Financial income +€290
up €290 (+2,895,800%), from €0 to €290
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 | €14,273 | €41,306 | +€27,033 | +189% |
| Fixed assets | 21/28 | - | €3,088 | +€3,088 | |
| Intangible fixed assets | 21 | - | €3,088 | +€3,088 | |
| Current assets | 29/58 | €14,273 | €38,218 | +€23,945 | +168% |
| Amounts receivable within one year | 40/41 | €5,551 | €25,642 | +€20,091 | +362% |
| Trade receivables | 40 | €5,468 | €18,738 | +€13,270 | +243% |
| Other amounts receivable | 41 | €83 | €6,904 | +€6,820 | +8,185% |
| Cash at bank and in hand | 54/58 | €8,428 | €5,417 | -€3,011 | -35.7% |
| Deferred charges and accrued income | 490/1 | €294 | €7,159 | +€6,866 | +2,339% |
| Total equity and liabilities | 10/49 | €14,273 | €41,306 | +€27,033 | +189% |
| Equity | 10/15 | €5,499 | €16,600 | +€11,102 | +202% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €1,499 | €11,365 | +€9,867 | +658% |
| Distributable reserves | 133 | €1,499 | €11,365 | +€9,867 | +658% |
| Investment grants | 15 | - | €1,235 | +€1,235 | |
| Provisions and deferred taxes | 16 | - | €309 | +€309 | |
| Deferred taxes | 168 | - | €309 | +€309 | |
| Amounts payable | 17/49 | €8,774 | €24,397 | +€15,623 | +178% |
| Amounts payable within one year | 42/48 | €8,738 | €24,348 | +€15,610 | +179% |
| Trade debts | 44 | €4,736 | €18,540 | +€13,804 | +291% |
| Suppliers | 440/4 | €4,736 | €18,540 | +€13,804 | +291% |
| Taxes, remuneration and social security | 45 | €3,176 | €5,808 | +€2,632 | +82.9% |
| Taxes | 450/3 | €3,176 | €5,656 | +€2,480 | +78.1% |
| Remuneration and social security | 454/9 | - | €152 | +€152 | |
| Other amounts payable | 47/48 | €826 | €0 | -€826 | -100% |
| Accrued charges and deferred income | 492/3 | €36 | €49 | +€13 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €162 | +€162 | |
| Other operating charges | 640/8 | €518 | €1,074 | +€556 | +107% |
| Gross operating margin | 9900 | €2,791 | €15,531 | +€12,740 | +456% |
| Operating profit (loss) | 9901 | €2,273 | €14,295 | +€12,022 | +529% |
| Financial income | 75/76B | €0 | €290 | +€290 | +2,895,800% |
| Recurring financial income | 75 | €0 | €290 | +€290 | +2,895,800% |
| Financial charges | 65/66B | €49 | €755 | +€707 | +1,449% |
| Recurring financial charges | 65 | €49 | €755 | +€707 | +1,449% |
| Profit (loss) for the period before taxes | 9903 | €2,225 | €13,829 | +€11,605 | +522% |
| Transfer from deferred taxes | 780 | - | €16 | +€16 | |
| Income taxes | 67/77 | €726 | €3,979 | +€3,253 | +448% |
| Profit (loss) for the period | 9904 | €1,499 | €9,867 | +€8,368 | +558% |
| Profit (loss) for the period to be appropriated | 9905 | €1,499 | €9,867 | +€8,368 | +558% |
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 20 October 2026 via checked.be.