SCM-IT CONSULTING: 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-IT CONSULTING
Largest movements
- Tangible fixed assets +€15,554
up €15,554 (+85.8%), from €18,137 to €33,691
of which Land and buildings: +€12,795
- Cash +€14,793
up €14,793 (+17.1%), from €86,694 to €101,487
mainly Net result for the year (+€38,781) and Depreciation (+€4,764)
- Receivables within one year +€7,480
up €7,480 (+66.5%), from €11,250 to €18,730
of which Other amounts receivable: +€5,627
- Deferred charges and accrued income +€2,800
up €2,800 (+77.1%), from €3,630 to €6,430
- Reserves +€38,781
up €38,781 (+38.5%), from €100,615 to €139,396
- Trade debts +€3,653
up €3,653 (+115%), from €3,183 to €6,836
- Gross operating margin +€5,570
up €5,570 (+10.6%), from €52,773 to €58,343
- Depreciation +€1,954
up €1,954 (+69.5%), from €2,810 to €4,764
- Financial charges +€1,213
up €1,213 (+47.2%), from €2,569 to €3,782
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 | €119,711 | €160,338 | +€40,626 | +33.9% |
| Fixed assets | 21/28 | €18,137 | €33,691 | +€15,554 | +85.8% |
| Tangible fixed assets | 22/27 | €18,137 | €33,691 | +€15,554 | +85.8% |
| Land and buildings | 22 | €3,129 | €15,924 | +€12,795 | +409% |
| Plant, machinery and equipment | 23 | €1,198 | €1,798 | +€600 | +50.1% |
| Furniture and vehicles | 24 | €13,810 | €15,969 | +€2,158 | +15.6% |
| Current assets | 29/58 | €101,574 | €126,647 | +€25,073 | +24.7% |
| Amounts receivable within one year | 40/41 | €11,250 | €18,730 | +€7,480 | +66.5% |
| Trade receivables | 40 | €11,250 | €13,103 | +€1,853 | +16.5% |
| Other amounts receivable | 41 | - | €5,627 | +€5,627 | |
| Cash at bank and in hand | 54/58 | €86,694 | €101,487 | +€14,793 | +17.1% |
| Deferred charges and accrued income | 490/1 | €3,630 | €6,430 | +€2,800 | +77.1% |
| Total equity and liabilities | 10/49 | €119,711 | €160,338 | +€40,626 | +33.9% |
| Equity | 10/15 | €104,615 | €143,396 | +€38,781 | +37.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €100,615 | €139,396 | +€38,781 | +38.5% |
| Distributable reserves | 133 | €100,615 | €139,396 | +€38,781 | +38.5% |
| Amounts payable | 17/49 | €15,096 | €16,942 | +€1,846 | +12.2% |
| Amounts payable within one year | 42/48 | €15,096 | €16,942 | +€1,846 | +12.2% |
| Trade debts | 44 | €3,183 | €6,836 | +€3,653 | +115% |
| Suppliers | 440/4 | €3,183 | €6,836 | +€3,653 | +115% |
| Taxes, remuneration and social security | 45 | €10,680 | €10,106 | -€574 | -5.4% |
| Taxes | 450/3 | €10,680 | €10,106 | -€574 | -5.4% |
| Other amounts payable | 47/48 | €1,233 | €0 | -€1,233 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,810 | €4,764 | +€1,954 | +69.5% |
| Other operating charges | 640/8 | €62 | €462 | +€400 | +645% |
| Gross operating margin | 9900 | €52,773 | €58,343 | +€5,570 | +10.6% |
| Operating profit (loss) | 9901 | €49,901 | €53,117 | +€3,216 | +6.4% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Financial charges | 65/66B | €2,569 | €3,782 | +€1,213 | +47.2% |
| Recurring financial charges | 65 | €2,569 | €3,782 | +€1,213 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | €47,334 | €49,334 | +€2,001 | +4.2% |
| Income taxes | 67/77 | €10,398 | €10,554 | +€156 | +1.5% |
| Profit (loss) for the period | 9904 | €36,936 | €38,781 | +€1,845 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,936 | €38,781 | +€1,845 | +5.0% |
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 16 October 2026 via checked.be.