SCOJE: 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.
SCOJE
Largest movements
- Cash +€90,367
up €90,367 (+167%), from €54,141 to €144,508
mainly Net result for the year (+€71,022) and Receivables after one year (+€60,982)
- Receivables after one year -€60,982
down €60,982 (-74.0%), from €82,398 to €21,416
- Tangible fixed assets -€17,610
down €17,610 (-35.2%), from €50,041 to €32,431
of which Furniture and vehicles: -€17,801
- Receivables within one year +€5,221
up €5,221 (+4.9%), from €105,578 to €110,799
of which Other amounts receivable: +€25,520
- Reserves +€71,022
up €71,022 (+29.0%), from €244,907 to €315,929
of which Distributable reserves: +€71,022
- Trade debts -€57,310
down €57,310 (-51.0%), from €112,376 to €55,066
- Tax, wage and social debts +€5,135
up €5,135 (+13.7%), from €37,386 to €42,521
of which Taxes: +€4,422
- Staff costs -€90,932
down €90,932 (-42.5%), from €213,941 to €123,008
- Gross operating margin +€47,482
up €47,482 (+20.7%), from €229,239 to €276,721
- Depreciation +€6,234
up €6,234 (+23.7%), from €26,323 to €32,557
- Financial charges -€4,911
down €4,911 (-36.1%), from €13,612 to €8,701
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 | €458,521 | €475,516 | +€16,995 | +3.7% |
| Fixed assets | 21/28 | €216,403 | €198,793 | -€17,610 | -8.1% |
| Tangible fixed assets | 22/27 | €50,041 | €32,431 | -€17,610 | -35.2% |
| Plant, machinery and equipment | 23 | €10,681 | €6,531 | -€4,150 | -38.9% |
| Furniture and vehicles | 24 | €33,274 | €15,473 | -€17,801 | -53.5% |
| Other tangible fixed assets | 26 | €6,086 | €10,427 | +€4,341 | +71.3% |
| Financial fixed assets | 28 | €166,362 | €166,362 | = | 0.0% |
| Current assets | 29/58 | €242,118 | €276,723 | +€34,605 | +14.3% |
| Amounts receivable after more than one year | 29 | €82,398 | €21,416 | -€60,982 | -74.0% |
| Other amounts receivable | 291 | €82,398 | €21,416 | -€60,982 | -74.0% |
| Amounts receivable within one year | 40/41 | €105,578 | €110,799 | +€5,221 | +4.9% |
| Trade receivables | 40 | €89,156 | €68,856 | -€20,299 | -22.8% |
| Other amounts receivable | 41 | €16,423 | €41,943 | +€25,520 | +155% |
| Cash at bank and in hand | 54/58 | €54,141 | €144,508 | +€90,367 | +167% |
| Total equity and liabilities | 10/49 | €458,521 | €475,516 | +€16,995 | +3.7% |
| Equity | 10/15 | €306,907 | €377,929 | +€71,022 | +23.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €244,907 | €315,929 | +€71,022 | +29.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €238,707 | €309,729 | +€71,022 | +29.8% |
| Amounts payable | 17/49 | €151,614 | €97,587 | -€54,027 | -35.6% |
| Amounts payable within one year | 42/48 | €151,614 | €97,587 | -€54,027 | -35.6% |
| Financial debts | 43 | €1,808 | €0 | -€1,808 | -100% |
| Credit institutions | 430/8 | €1,808 | €0 | -€1,808 | -100% |
| Trade debts | 44 | €112,376 | €55,066 | -€57,310 | -51.0% |
| Suppliers | 440/4 | €112,376 | €55,066 | -€57,310 | -51.0% |
| Taxes, remuneration and social security | 45 | €37,386 | €42,521 | +€5,135 | +13.7% |
| Taxes | 450/3 | €13,680 | €18,102 | +€4,422 | +32.3% |
| Remuneration and social security | 454/9 | €23,706 | €24,419 | +€713 | +3.0% |
| Other amounts payable | 47/48 | €44 | €0 | -€44 | -100% |
| Remuneration, social security and pensions | 62 | €213,941 | €123,008 | -€90,932 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,323 | €32,557 | +€6,234 | +23.7% |
| Other operating charges | 640/8 | €19,939 | €19,776 | -€162 | -0.8% |
| Gross operating margin | 9900 | €229,239 | €276,721 | +€47,482 | +20.7% |
| Operating profit (loss) | 9901 | -€30,964 | €101,380 | +€132,343 | |
| Financial income | 75/76B | €4,406 | €5,436 | +€1,030 | +23.4% |
| Recurring financial income | 75 | €4,406 | €5,436 | +€1,030 | +23.4% |
| Financial charges | 65/66B | €13,612 | €8,701 | -€4,911 | -36.1% |
| Recurring financial charges | 65 | €13,612 | €8,701 | -€4,911 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | -€40,170 | €98,114 | +€138,284 | |
| Income taxes | 67/77 | €27,057 | €27,093 | +€36 | +0.1% |
| Profit (loss) for the period | 9904 | -€67,226 | €71,022 | +€138,248 | |
| Profit (loss) for the period to be appropriated | 9905 | -€67,226 | €71,022 | +€138,248 |
Source: filed annual accounts (NBB), financial years ended 1 April 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.