SCOHY BATI: 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.
SCOHY BATI
Largest movements
- Cash +€36,858
up €36,858 (+187%), from €19,678 to €56,536
mainly Depreciation (+€36,171) and Other debts (+€35,000)
- Tangible fixed assets -€35,613
down €35,613 (-19.6%), from €182,099 to €146,486
of which Land and buildings: -€32,677
- Stocks and contracts -€34,736
down €34,736 (-97.9%), from €35,486 to €750
- Trade debts -€75,781
down €75,781 (-66.8%), from €113,470 to €37,688
- Other debts +€35,000
new in 2025: €35,000
- Debts after one year -€15,016
down €15,016 (-9.9%), from €152,052 to €137,036
- Tax, wage and social debts +€11,252
up €11,252 (+63.5%), from €17,729 to €28,981
of which Taxes: +€12,005
- Current portion of long-term debt +€7,721
up €7,721 (+1,299%), from €594 to €8,316
- Gross operating margin +€55,141
up €55,141 (+83.6%), from €65,982 to €121,123
- Depreciation +€28,509
up €28,509 (+372%), from €7,663 to €36,171
- Staff costs -€19,349
down €19,349 (-38.4%), from €50,404 to €31,055
- Taxes +€9,448
up €9,448 (+454%), from €2,082 to €11,529
- Financial charges +€5,059
up €5,059 (+149%), from €3,401 to €8,460
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 | €345,323 | €308,238 | -€37,085 | -10.7% |
| Fixed assets | 21/28 | €182,099 | €146,486 | -€35,613 | -19.6% |
| Tangible fixed assets | 22/27 | €182,099 | €146,486 | -€35,613 | -19.6% |
| Land and buildings | 22 | €174,843 | €142,165 | -€32,677 | -18.7% |
| Plant, machinery and equipment | 23 | €7,256 | €3,817 | -€3,440 | -47.4% |
| Furniture and vehicles | 24 | - | €504 | +€504 | |
| Current assets | 29/58 | €163,224 | €161,753 | -€1,472 | -0.9% |
| Stocks and contracts in progress | 3 | €35,486 | €750 | -€34,736 | -97.9% |
| Stocks | 30/36 | €35,486 | €750 | -€34,736 | -97.9% |
| Amounts receivable within one year | 40/41 | €104,906 | €103,517 | -€1,389 | -1.3% |
| Trade receivables | 40 | €82,323 | €58,183 | -€24,140 | -29.3% |
| Other amounts receivable | 41 | €22,583 | €45,334 | +€22,751 | +101% |
| Cash at bank and in hand | 54/58 | €19,678 | €56,536 | +€36,858 | +187% |
| Deferred charges and accrued income | 490/1 | €3,155 | €950 | -€2,205 | -69.9% |
| Total equity and liabilities | 10/49 | €345,323 | €308,238 | -€37,085 | -10.7% |
| Equity | 10/15 | €61,329 | €60,603 | -€726 | -1.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €8,946 | €8,946 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,946 | - | -€8,946 | |
| Reserves not available under the articles | 1311 | €8,946 | - | -€8,946 | |
| Distributable reserves | 133 | - | €8,946 | +€8,946 | |
| Profit (loss) carried forward | 14 | €44,884 | €44,158 | -€726 | -1.6% |
| Amounts payable | 17/49 | €283,994 | €247,635 | -€36,359 | -12.8% |
| Amounts payable after more than one year | 17 | €152,052 | €137,036 | -€15,016 | -9.9% |
| Financial debts | 170/4 | €152,052 | €137,036 | -€15,016 | -9.9% |
| Amounts payable within one year | 42/48 | €131,793 | €109,985 | -€21,808 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €594 | €8,316 | +€7,721 | +1,299% |
| Trade debts | 44 | €113,470 | €37,688 | -€75,781 | -66.8% |
| Suppliers | 440/4 | €113,470 | €37,688 | -€75,781 | -66.8% |
| Taxes, remuneration and social security | 45 | €17,729 | €28,981 | +€11,252 | +63.5% |
| Taxes | 450/3 | €15,276 | €27,281 | +€12,005 | +78.6% |
| Remuneration and social security | 454/9 | €2,453 | €1,700 | -€753 | -30.7% |
| Other amounts payable | 47/48 | - | €35,000 | +€35,000 | |
| Accrued charges and deferred income | 492/3 | €149 | €613 | +€465 | +312% |
| Non-recurring operating income | 76A | - | €250 | +€250 | |
| Remuneration, social security and pensions | 62 | €50,404 | €31,055 | -€19,349 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,663 | €36,171 | +€28,509 | +372% |
| Other operating charges | 640/8 | €641 | €584 | -€57 | -8.9% |
| Gross operating margin | 9900 | €65,982 | €121,123 | +€55,141 | +83.6% |
| Operating profit (loss) | 9901 | €7,274 | €53,313 | +€46,039 | +633% |
| Financial income | 75/76B | €41 | €951 | +€909 | +2,196% |
| Recurring financial income | 75 | €41 | €951 | +€909 | +2,196% |
| Financial charges | 65/66B | €3,401 | €8,460 | +€5,059 | +149% |
| Recurring financial charges | 65 | €3,401 | €8,460 | +€5,059 | +149% |
| Profit (loss) for the period before taxes | 9903 | €3,914 | €45,803 | +€41,889 | +1,070% |
| Income taxes | 67/77 | €2,082 | €11,529 | +€9,448 | +454% |
| Profit (loss) for the period | 9904 | €1,833 | €34,274 | +€32,442 | +1,770% |
| Profit (loss) for the period to be appropriated | 9905 | €1,833 | €34,274 | +€32,442 | +1,770% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.