SCODIGIS: 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.
SCODIGIS
Largest movements
- Cash +€22,097
up €22,097 (+66.4%), from €33,257 to €55,355
mainly Net result for the year (+€33,879) and Depreciation (+€5,207)
- Receivables within one year +€1,919
up €1,919 (+6.6%), from €28,999 to €30,918
of which Trade receivables: +€3,324
- Tangible fixed assets +€1,262
up €1,262 (+8.3%), from €15,224 to €16,487
of which Furniture and vehicles: +€3,135
- Profit (loss) carried forward +€26,441
up €26,441 (+54.9%), from €48,128 to €74,569
- Tax, wage and social debts -€4,765
down €4,765 (-23.5%), from €20,242 to €15,476
- Trade debts +€3,586
up €3,586 (+68.6%), from €5,228 to €8,814
- Gross operating margin -€7,976
down €7,976 (-13.6%), from €58,849 to €50,873
- Taxes -€1,987
down €1,987 (-17.3%), from €11,471 to €9,484
- Depreciation +€1,925
up €1,925 (+58.7%), from €3,282 to €5,207
- Other operating charges +€1,236
up €1,236 (+203.8%), from €607 to €1,843
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 | €77,723 | €103,015 | +€25,292 | +32.5% |
| Fixed assets | 21/28 | €15,224 | €16,487 | +€1,262 | +8.3% |
| Tangible fixed assets | 22/27 | €15,224 | €16,487 | +€1,262 | +8.3% |
| Plant, machinery and equipment | 23 | €6,999 | €5,127 | -€1,872 | -26.8% |
| Furniture and vehicles | 24 | €8,225 | €11,360 | +€3,135 | +38.1% |
| Current assets | 29/58 | €62,499 | €86,529 | +€24,030 | +38.4% |
| Amounts receivable within one year | 40/41 | €28,999 | €30,918 | +€1,919 | +6.6% |
| Trade receivables | 40 | €21,529 | €24,852 | +€3,324 | +15.4% |
| Other amounts receivable | 41 | €7,470 | €6,066 | -€1,404 | -18.8% |
| Cash at bank and in hand | 54/58 | €33,257 | €55,355 | +€22,097 | +66.4% |
| Deferred charges and accrued income | 490/1 | €243 | €257 | +€14 | +5.6% |
| Total equity and liabilities | 10/49 | €77,723 | €103,015 | +€25,292 | +32.5% |
| Equity | 10/15 | €48,628 | €75,069 | +€26,441 | +54.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,128 | €74,569 | +€26,441 | +54.9% |
| Amounts payable | 17/49 | €29,095 | €27,947 | -€1,149 | -3.9% |
| Amounts payable within one year | 42/48 | €29,091 | €27,947 | -€1,144 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €3,621 | €3,616 | -€6 | -0.2% |
| Trade debts | 44 | €5,228 | €8,814 | +€3,586 | +68.6% |
| Suppliers | 440/4 | €5,228 | €8,814 | +€3,586 | +68.6% |
| Taxes, remuneration and social security | 45 | €20,242 | €15,476 | -€4,765 | -23.5% |
| Taxes | 450/3 | €20,242 | €15,476 | -€4,765 | -23.5% |
| Other amounts payable | 47/48 | - | €41 | +€41 | |
| Accrued charges and deferred income | 492/3 | €4 | - | -€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,282 | €5,207 | +€1,925 | +58.7% |
| Other operating charges | 640/8 | €607 | €1,843 | +€1,236 | +203.8% |
| Gross operating margin | 9900 | €58,849 | €50,873 | -€7,976 | -13.6% |
| Operating profit (loss) | 9901 | €54,961 | €43,824 | -€11,137 | -20.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €280 | €460 | +€180 | +64.2% |
| Recurring financial charges | 65 | €280 | €460 | +€180 | +64.2% |
| Profit (loss) for the period before taxes | 9903 | €54,681 | €43,364 | -€11,317 | -20.7% |
| Income taxes | 67/77 | €11,471 | €9,484 | -€1,987 | -17.3% |
| Profit (loss) for the period | 9904 | €43,210 | €33,879 | -€9,331 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,210 | €33,879 | -€9,331 | -21.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.