SCOL: 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.
SCOL
Largest movements
- Deferred charges and accrued income -€37,807
down €37,807 (-85.7%), from €44,134 to €6,328
- Receivables within one year -€17,101
down €17,101 (-86.0%), from €19,896 to €2,795
of which Trade receivables: -€17,399
- Tangible fixed assets -€9,174
down €9,174 (-26.1%), from €35,103 to €25,930
of which Plant, machinery and equipment: -€7,178
- Stocks and contracts +€9,065
up €9,065 (+304%), from €2,985 to €12,050
- Cash -€4,787
down €4,787 (-10.1%), from €47,360 to €42,573
mainly Trade debts (-€50,781) and Stocks and contracts (-€9,065)
- Trade debts -€50,781
down €50,781 (-79.1%), from €64,233 to €13,452
- Tax, wage and social debts -€4,236
down €4,236 (-20.5%), from €20,687 to €16,451
of which Remuneration and social security: -€3,350
- Profit (loss) carried forward -€3,111
down €3,111 (-25.2%), from €12,344 to €9,233
- Debts after one year -€2,344
down €2,344 (-79.4%), from €2,952 to €607
- Gross operating margin -€40,666
down €40,666 (-16.7%), from €243,707 to €203,040
- Staff costs -€12,480
down €12,480 (-6.6%), from €189,507 to €177,026
- Financial charges +€11,638
up €11,638 (+672%), from €1,732 to €13,370
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 | €149,479 | €89,676 | -€59,803 | -40.0% |
| Fixed assets | 21/28 | €35,103 | €25,930 | -€9,174 | -26.1% |
| Tangible fixed assets | 22/27 | €35,103 | €25,930 | -€9,174 | -26.1% |
| Plant, machinery and equipment | 23 | €24,835 | €17,657 | -€7,178 | -28.9% |
| Furniture and vehicles | 24 | €5,721 | €4,251 | -€1,470 | -25.7% |
| Other tangible fixed assets | 26 | €4,547 | €4,022 | -€525 | -11.6% |
| Current assets | 29/58 | €114,376 | €63,746 | -€50,629 | -44.3% |
| Stocks and contracts in progress | 3 | €2,985 | €12,050 | +€9,065 | +304% |
| Stocks | 30/36 | €2,985 | €12,050 | +€9,065 | +304% |
| Amounts receivable within one year | 40/41 | €19,896 | €2,795 | -€17,101 | -86.0% |
| Trade receivables | 40 | €17,399 | - | -€17,399 | |
| Other amounts receivable | 41 | €2,497 | €2,795 | +€298 | +11.9% |
| Cash at bank and in hand | 54/58 | €47,360 | €42,573 | -€4,787 | -10.1% |
| Deferred charges and accrued income | 490/1 | €44,134 | €6,328 | -€37,807 | -85.7% |
| Total equity and liabilities | 10/49 | €149,479 | €89,676 | -€59,803 | -40.0% |
| Equity | 10/15 | €48,833 | €45,722 | -€3,111 | -6.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €24,089 | €24,089 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,204 | €1,204 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,204 | €1,204 | = | 0.0% |
| Distributable reserves | 133 | €22,885 | €22,885 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,344 | €9,233 | -€3,111 | -25.2% |
| Amounts payable | 17/49 | €100,646 | €43,954 | -€56,692 | -56.3% |
| Amounts payable after more than one year | 17 | €2,952 | €607 | -€2,344 | -79.4% |
| Financial debts | 170/4 | €2,952 | €607 | -€2,344 | -79.4% |
| Amounts payable within one year | 42/48 | €97,694 | €43,346 | -€54,348 | -55.6% |
| Current portion of amounts payable after more than one year | 42 | €2,214 | €2,344 | +€130 | +5.9% |
| Trade debts | 44 | €64,233 | €13,452 | -€50,781 | -79.1% |
| Suppliers | 440/4 | €64,233 | €13,452 | -€50,781 | -79.1% |
| Taxes, remuneration and social security | 45 | €20,687 | €16,451 | -€4,236 | -20.5% |
| Taxes | 450/3 | €10,146 | €9,259 | -€887 | -8.7% |
| Remuneration and social security | 454/9 | €10,542 | €7,192 | -€3,350 | -31.8% |
| Other amounts payable | 47/48 | €10,560 | €11,099 | +€540 | +5.1% |
| Remuneration, social security and pensions | 62 | €189,507 | €177,026 | -€12,480 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,464 | €9,174 | -€290 | -3.1% |
| Other operating charges | 640/8 | €3,048 | €3,029 | -€19 | -0.6% |
| Gross operating margin | 9900 | €243,707 | €203,040 | -€40,666 | -16.7% |
| Operating profit (loss) | 9901 | €41,689 | €13,811 | -€27,877 | -66.9% |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €1,732 | €13,370 | +€11,638 | +672% |
| Recurring financial charges | 65 | €1,732 | €13,370 | +€11,638 | +672% |
| Profit (loss) for the period before taxes | 9903 | €39,957 | €477 | -€39,479 | -98.8% |
| Income taxes | 67/77 | €4,752 | €3,588 | -€1,164 | -24.5% |
| Profit (loss) for the period | 9904 | €35,204 | -€3,111 | -€38,315 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,204 | -€3,111 | -€38,315 |
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 25 October 2026 via checked.be.