SCM Bâtiment: 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.
SCM Bâtiment
Largest movements
- Receivables within one year +€57,686
up €57,686 (+85.6%), from €67,354 to €125,040
of which Other amounts receivable: +€57,528
- Financial fixed assets +€2,000
new in 2024: €2,000
- Profit (loss) carried forward +€39,954
up €39,954 (+92.3%), from €43,266 to €83,220
- Tax, wage and social debts +€10,867
up €10,867 (+41.8%), from €25,997 to €36,864
- Trade debts +€9,145
up €9,145 (+1,732%), from €528 to €9,673
- Gross operating margin +€22,397
up €22,397 (+78.1%), from €28,679 to €51,076
- Taxes +€4,528
up €4,528 (+80.1%), from €5,654 to €10,182
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,791 | €129,757 | +€59,966 | +85.9% |
| Fixed assets | 21/28 | - | €2,000 | +€2,000 | |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €69,791 | €127,757 | +€57,966 | +83.1% |
| Amounts receivable within one year | 40/41 | €67,354 | €125,040 | +€57,686 | +85.6% |
| Trade receivables | 40 | €506 | €664 | +€158 | +31.1% |
| Other amounts receivable | 41 | €66,847 | €124,376 | +€57,528 | +86.1% |
| Cash at bank and in hand | 54/58 | €2,437 | €2,717 | +€280 | +11.5% |
| Total equity and liabilities | 10/49 | €69,791 | €129,757 | +€59,966 | +85.9% |
| Equity | 10/15 | €43,266 | €83,220 | +€39,954 | +92.3% |
| Profit (loss) carried forward | 14 | €43,266 | €83,220 | +€39,954 | +92.3% |
| Amounts payable | 17/49 | €26,525 | €46,537 | +€20,012 | +75.4% |
| Amounts payable within one year | 42/48 | €26,525 | €46,537 | +€20,012 | +75.4% |
| Trade debts | 44 | €528 | €9,673 | +€9,145 | +1,732% |
| Suppliers | 440/4 | €528 | €9,673 | +€9,145 | +1,732% |
| Taxes, remuneration and social security | 45 | €25,997 | €36,864 | +€10,867 | +41.8% |
| Taxes | 450/3 | €25,997 | €36,864 | +€10,867 | +41.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €64 | €184 | +€120 | +189% |
| Gross operating margin | 9900 | €28,679 | €51,076 | +€22,397 | +78.1% |
| Operating profit (loss) | 9901 | €28,615 | €50,892 | +€22,277 | +77.8% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €348 | €756 | +€408 | +117% |
| Recurring financial charges | 65 | €348 | €756 | +€408 | +117% |
| Profit (loss) for the period before taxes | 9903 | €28,269 | €50,136 | +€21,867 | +77.4% |
| Income taxes | 67/77 | €5,654 | €10,182 | +€4,528 | +80.1% |
| Profit (loss) for the period | 9904 | €22,615 | €39,954 | +€17,338 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,615 | €39,954 | +€17,338 | +76.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.