SCOJH CONSULT: what changed
SCOJH CONSULT
Largest movements
- Receivables within one year +€17,983
up €17,983 (+172%), from €10,479 to €28,461
of which Other amounts receivable: +€18,388
- Tangible fixed assets +€2,811
up €2,811 (+65.8%), from €4,274 to €7,085
- Reserves +€16,104
up €16,104 (+76.8%), from €20,971 to €37,075
- Tax, wage and social debts +€3,496
up €3,496 (+28.5%), from €12,253 to €15,749
of which Taxes: +€3,768
- Trade debts +€2,068
new in 2025: €2,068
- Gross operating margin -€3,477
down €3,477 (-11.7%), from €29,832 to €26,355
- Depreciation +€2,223
up €2,223 (+1,006%), from €221 to €2,444
- Taxes -€1,121
down €1,121 (-20.2%), from €5,548 to €4,427
- Financial charges +€532
up €532 (+17.1%), from €3,102 to €3,633
- Financial income +€358
up €358 (+3,688%), from €10 to €367
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,791 | €58,892 | +€21,101 | +55.8% |
| Fixed assets | 21/28 | €4,274 | €7,085 | +€2,811 | +65.8% |
| Tangible fixed assets | 22/27 | €4,274 | €7,085 | +€2,811 | +65.8% |
| Plant, machinery and equipment | 23 | €4,274 | €7,085 | +€2,811 | +65.8% |
| Current assets | 29/58 | €33,517 | €51,806 | +€18,290 | +54.6% |
| Amounts receivable within one year | 40/41 | €10,479 | €28,461 | +€17,983 | +172% |
| Trade receivables | 40 | €10,479 | €10,073 | -€405 | -3.9% |
| Other amounts receivable | 41 | - | €18,388 | +€18,388 | |
| Cash at bank and in hand | 54/58 | €20,630 | €20,484 | -€146 | -0.7% |
| Deferred charges and accrued income | 490/1 | €2,409 | €2,861 | +€452 | +18.8% |
| Total equity and liabilities | 10/49 | €37,791 | €58,892 | +€21,101 | +55.8% |
| Equity | 10/15 | €24,971 | €41,075 | +€16,104 | +64.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €20,971 | €37,075 | +€16,104 | +76.8% |
| Distributable reserves | 133 | €20,971 | €37,075 | +€16,104 | +76.8% |
| Amounts payable | 17/49 | €12,820 | €17,817 | +€4,997 | +39.0% |
| Amounts payable within one year | 42/48 | €12,820 | €17,817 | +€4,997 | +39.0% |
| Trade debts | 44 | - | €2,068 | +€2,068 | |
| Suppliers | 440/4 | - | €2,068 | +€2,068 | |
| Taxes, remuneration and social security | 45 | €12,253 | €15,749 | +€3,496 | +28.5% |
| Taxes | 450/3 | €10,253 | €14,021 | +€3,768 | +36.8% |
| Remuneration and social security | 454/9 | €2,000 | €1,728 | -€272 | -13.6% |
| Other amounts payable | 47/48 | €567 | - | -€567 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €221 | €2,444 | +€2,223 | +1,006% |
| Other operating charges | 640/8 | - | €115 | +€115 | |
| Gross operating margin | 9900 | €29,832 | €26,355 | -€3,477 | -11.7% |
| Operating profit (loss) | 9901 | €29,611 | €23,797 | -€5,814 | -19.6% |
| Financial income | 75/76B | €10 | €367 | +€358 | +3,688% |
| Recurring financial income | 75 | €10 | €367 | +€358 | +3,688% |
| Financial charges | 65/66B | €3,102 | €3,633 | +€532 | +17.1% |
| Recurring financial charges | 65 | €3,102 | €3,633 | +€532 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €26,519 | €20,531 | -€5,988 | -22.6% |
| Income taxes | 67/77 | €5,548 | €4,427 | -€1,121 | -20.2% |
| Profit (loss) for the period | 9904 | €20,971 | €16,104 | -€4,867 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,971 | €16,104 | -€4,867 | -23.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.