SCL UP: 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 UP
Largest movements
- Receivables within one year +€52,269
up €52,269 (+333%), from €15,691 to €67,960
of which Other amounts receivable: +€31,299
- Tangible fixed assets +€28,409
up €28,409 (+32.7%), from €86,772 to €115,182
of which Land and buildings: +€31,803
- Deferred charges and accrued income +€5,071
up €5,071 (+692%), from €733 to €5,804
- Other debts +€202,429
up €202,429 (+3,796%), from €5,332 to €207,761
- Profit (loss) carried forward -€147,598
no longer reported in 2025 (was €147,598)
- Trade debts +€14,498
up €14,498 (+154%), from €9,403 to €23,901
- Current portion of long-term debt +€11,307
up €11,307 (+197%), from €5,740 to €17,047
- Debts after one year +€3,683
up €3,683 (+12.4%), from €29,598 to €33,282
- Gross operating margin +€25,715
up €25,715 (+39.2%), from €65,666 to €91,380
- Other operating charges +€5,022
up €5,022 (+1,297%), from €387 to €5,409
- Taxes +€4,397
up €4,397 (+35.6%), from €12,357 to €16,754
- Financial charges +€2,429
up €2,429 (+306%), from €794 to €3,223
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 | €212,147 | €296,328 | +€84,181 | +39.7% |
| Fixed assets | 21/28 | €87,135 | €115,182 | +€28,046 | +32.2% |
| Tangible fixed assets | 22/27 | €86,772 | €115,182 | +€28,409 | +32.7% |
| Land and buildings | 22 | €73,011 | €104,814 | +€31,803 | +43.6% |
| Furniture and vehicles | 24 | €13,762 | €10,368 | -€3,394 | -24.7% |
| Financial fixed assets | 28 | €363 | - | -€363 | |
| Current assets | 29/58 | €125,012 | €181,146 | +€56,135 | +44.9% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,691 | €67,960 | +€52,269 | +333% |
| Trade receivables | 40 | €15,262 | €36,232 | +€20,970 | +137% |
| Other amounts receivable | 41 | €429 | €31,728 | +€31,299 | +7,298% |
| Cash at bank and in hand | 54/58 | €78,588 | €77,383 | -€1,206 | -1.5% |
| Deferred charges and accrued income | 490/1 | €733 | €5,804 | +€5,071 | +692% |
| Total equity and liabilities | 10/49 | €212,147 | €296,328 | +€84,181 | +39.7% |
| Equity | 10/15 | €149,598 | €2,000 | -€147,598 | -98.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,598 | - | -€147,598 | |
| Amounts payable | 17/49 | €62,549 | €294,328 | +€231,779 | +371% |
| Amounts payable after more than one year | 17 | €29,598 | €33,282 | +€3,683 | +12.4% |
| Financial debts | 170/4 | €29,598 | €33,282 | +€3,683 | +12.4% |
| Amounts payable within one year | 42/48 | €32,951 | €261,046 | +€228,096 | +692% |
| Current portion of amounts payable after more than one year | 42 | €5,740 | €17,047 | +€11,307 | +197% |
| Financial debts | 43 | €120 | - | -€120 | |
| Credit institutions | 430/8 | €120 | - | -€120 | |
| Trade debts | 44 | €9,403 | €23,901 | +€14,498 | +154% |
| Suppliers | 440/4 | €9,403 | €23,901 | +€14,498 | +154% |
| Taxes, remuneration and social security | 45 | €12,357 | €12,338 | -€19 | -0.2% |
| Taxes | 450/3 | €12,357 | €12,338 | -€19 | -0.2% |
| Other amounts payable | 47/48 | €5,332 | €207,761 | +€202,429 | +3,796% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,016 | €7,741 | -€274 | -3.4% |
| Other operating charges | 640/8 | €387 | €5,409 | +€5,022 | +1,297% |
| Gross operating margin | 9900 | €65,666 | €91,380 | +€25,715 | +39.2% |
| Operating profit (loss) | 9901 | €57,263 | €78,230 | +€20,967 | +36.6% |
| Financial income | 75/76B | €1,050 | €1,910 | +€860 | +81.9% |
| Recurring financial income | 75 | €1,050 | €1,910 | +€860 | +81.9% |
| Financial charges | 65/66B | €794 | €3,223 | +€2,429 | +306% |
| Recurring financial charges | 65 | €794 | €3,223 | +€2,429 | +306% |
| Profit (loss) for the period before taxes | 9903 | €57,519 | €76,916 | +€19,397 | +33.7% |
| Income taxes | 67/77 | €12,357 | €16,754 | +€4,397 | +35.6% |
| Profit (loss) for the period | 9904 | €45,162 | €60,162 | +€15,000 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,162 | €60,162 | +€15,000 | +33.2% |
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 24 October 2026 via checked.be.