SCM CONSTRUCT: what changed
Two fiscal 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 CONSTRUCT
Largest movements
- Receivables within one year +€11,949
up €11,949 (+151.3%), from €7,897 to €19,846
of which Trade receivables: +€12,329
- Cash +€6,208
up €6,208 (+6853.6%), from €91 to €6,299
mainly Other debts (+€6,731) and Net result for the year (+€3,756)
- Other debts +€6,731
up €6,731 (+112.8%), from €5,964 to €12,695
- Profit (loss) carried forward +€3,756
up €3,756, from -€3,505 to €251
- Accrued charges and deferred income +€3,520
new in 2025: €3,520
- Tax, wage and social debts +€2,458
up €2,458, from €0 to €2,458
of which Remuneration and social security: +€2,300
- Trade debts +€1,692
up €1,692 (+55.9%), from €3,028 to €4,720
- Gross operating margin +€7,583
up €7,583, from -€2,945 to €4,638
- Other operating charges +€148
up €148 (+38.4%), from €384 to €532
- Taxes +€99
new in 2025: €99
- Financial charges +€75
up €75 (+42.6%), from €176 to €250
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 | €7,987 | €26,144 | +€18,157 | +227.3% |
| Current assets | 29/58 | €7,987 | €26,144 | +€18,157 | +227.3% |
| Amounts receivable within one year | 40/41 | €7,897 | €19,846 | +€11,949 | +151.3% |
| Trade receivables | 40 | €7,225 | €19,554 | +€12,329 | +170.6% |
| Other amounts receivable | 41 | €672 | €292 | -€380 | -56.5% |
| Cash at bank and in hand | 54/58 | €91 | €6,299 | +€6,208 | +6853.6% |
| Total equity and liabilities | 10/49 | €7,987 | €26,144 | +€18,157 | +227.3% |
| Equity | 10/15 | -€1,005 | €2,751 | +€3,756 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,505 | €251 | +€3,756 | |
| Amounts payable | 17/49 | €8,993 | €23,393 | +€14,401 | +160.1% |
| Amounts payable within one year | 42/48 | €8,993 | €19,873 | +€10,881 | +121.0% |
| Trade debts | 44 | €3,028 | €4,720 | +€1,692 | +55.9% |
| Suppliers | 440/4 | €3,028 | €4,720 | +€1,692 | +55.9% |
| Taxes, remuneration and social security | 45 | €0 | €2,458 | +€2,458 | |
| Taxes | 450/3 | €0 | €158 | +€158 | |
| Remuneration and social security | 454/9 | €0 | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €5,964 | €12,695 | +€6,731 | +112.8% |
| Accrued charges and deferred income | 492/3 | - | €3,520 | +€3,520 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €384 | €532 | +€148 | +38.4% |
| Gross operating margin | 9900 | -€2,945 | €4,638 | +€7,583 | |
| Operating profit (loss) | 9901 | -€3,330 | €4,105 | +€7,435 | |
| Financial charges | 65/66B | €176 | €250 | +€75 | +42.6% |
| Recurring financial charges | 65 | €176 | €250 | +€75 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,505 | €3,855 | +€7,361 | |
| Income taxes | 67/77 | - | €99 | +€99 | |
| Profit (loss) for the period | 9904 | -€3,505 | €3,756 | +€7,262 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,505 | €3,756 | +€7,262 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.