SCL CONSULT: 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.
SCL CONSULT
Largest movements
- Cash -€5,736
down €5,736 (-13.8%), from €41,629 to €35,893
mainly Contributions, distributions and other (-€9,492) and Tax, wage and social debts (-€5,209)
- Receivables within one year +€5,206
up €5,206 (+31.5%), from €16,522 to €21,727
of which Other amounts receivable: +€6,092
- Tangible fixed assets +€1,845
up €1,845 (+51.8%), from €3,565 to €5,410
- Other debts +€8,069
new in 2025: €8,069
- Tax, wage and social debts -€5,209
down €5,209 (-29.2%), from €17,863 to €12,654
- Trade debts -€1,281
down €1,281 (-37.7%), from €3,400 to €2,119
- Gross operating margin -€9,168
down €9,168 (-37.4%), from €24,541 to €15,373
- Taxes -€1,829
down €1,829 (-37.2%), from €4,920 to €3,091
- Depreciation +€1,074
up €1,074 (+96.7%), from €1,110 to €2,184
- Financial income +€628
up €628 (+89.9%), from €698 to €1,326
- Financial charges -€402
down €402 (-17.2%), from €2,334 to €1,932
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.
Cash bridge derived
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 | €62,868 | €64,446 | +€1,579 | +2.5% |
| Fixed assets | 21/28 | €3,565 | €5,410 | +€1,845 | +51.8% |
| Tangible fixed assets | 22/27 | €3,565 | €5,410 | +€1,845 | +51.8% |
| Furniture and vehicles | 24 | €3,565 | €5,410 | +€1,845 | +51.8% |
| Current assets | 29/58 | €59,303 | €59,036 | -€266 | -0.4% |
| Amounts receivable within one year | 40/41 | €16,522 | €21,727 | +€5,206 | +31.5% |
| Trade receivables | 40 | €2,423 | €1,537 | -€886 | -36.6% |
| Other amounts receivable | 41 | €14,099 | €20,191 | +€6,092 | +43.2% |
| Cash at bank and in hand | 54/58 | €41,629 | €35,893 | -€5,736 | -13.8% |
| Deferred charges and accrued income | 490/1 | €1,152 | €1,416 | +€264 | +22.9% |
| Total equity and liabilities | 10/49 | €62,868 | €64,446 | +€1,579 | +2.5% |
| Equity | 10/15 | €41,605 | €41,605 | = | 0.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,604 | €41,604 | = | 0.0% |
| Amounts payable | 17/49 | €21,263 | €22,842 | +€1,579 | +7.4% |
| Amounts payable within one year | 42/48 | €21,263 | €22,842 | +€1,579 | +7.4% |
| Trade debts | 44 | €3,400 | €2,119 | -€1,281 | -37.7% |
| Suppliers | 440/4 | €3,400 | €2,119 | -€1,281 | -37.7% |
| Taxes, remuneration and social security | 45 | €17,863 | €12,654 | -€5,209 | -29.2% |
| Taxes | 450/3 | €17,863 | €12,654 | -€5,209 | -29.2% |
| Other amounts payable | 47/48 | - | €8,069 | +€8,069 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,110 | €2,184 | +€1,074 | +96.7% |
| Gross operating margin | 9900 | €24,541 | €15,373 | -€9,168 | -37.4% |
| Operating profit (loss) | 9901 | €23,431 | €13,189 | -€10,242 | -43.7% |
| Financial income | 75/76B | €698 | €1,326 | +€628 | +89.9% |
| Recurring financial income | 75 | €698 | €1,326 | +€628 | +89.9% |
| Financial charges | 65/66B | €2,334 | €1,932 | -€402 | -17.2% |
| Recurring financial charges | 65 | €2,334 | €1,932 | -€402 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €21,795 | €12,583 | -€9,212 | -42.3% |
| Income taxes | 67/77 | €4,920 | €3,091 | -€1,829 | -37.2% |
| Profit (loss) for the period | 9904 | €16,876 | €9,492 | -€7,383 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,876 | €9,492 | -€7,383 | -43.8% |
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 9 October 2026 via checked.be.