SCOM BELGIUM: 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.
SCOM BELGIUM
Largest movements
- Tangible fixed assets -€83,727
down €83,727 (-43.1%), from €194,143 to €110,416
- Cash -€48,496
down €48,496 (-90.4%), from €53,631 to €5,135
- Stocks and contracts +€19,266
new in 2025: €19,266
- Debts after one year -€40,389
down €40,389 (-43.3%), from €93,247 to €52,858
- Profit (loss) carried forward -€34,915
down €34,915 (-12.7%), from €275,264 to €240,349
- Trade debts -€30,149
down €30,149 (-87.8%), from €34,320 to €4,171
- Tax, wage and social debts -€7,340
down €7,340 (-93.4%), from €7,859 to €519
of which Taxes: -€7,340
- Gross operating margin -€57,046
down €57,046 (-85.5%), from €66,736 to €9,690
- Depreciation -€38,503
down €38,503 (-56.0%), from €68,803 to €30,300
- Other operating charges +€13,450
up €13,450 (+7,472%), from €180 to €13,630
- Financial charges -€2,610
down €2,610 (-54.5%), from €4,786 to €2,176
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €453,420 | €341,507 | -€111,913 | -24.7% |
| Fixed assets | 21/28 | €194,368 | €110,641 | -€83,727 | -43.1% |
| Tangible fixed assets | 22/27 | €194,143 | €110,416 | -€83,727 | -43.1% |
| Land and buildings | 22 | €114,825 | €101,889 | -€12,936 | -11.3% |
| Furniture and vehicles | 24 | €29,033 | €8,527 | -€20,506 | -70.6% |
| Leasing and similar rights | 25 | €31,036 | - | -€31,036 | |
| Other tangible fixed assets | 26 | €19,249 | - | -€19,249 | |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €259,052 | €230,865 | -€28,187 | -10.9% |
| Stocks and contracts in progress | 3 | - | €19,266 | +€19,266 | |
| Stocks | 30/36 | - | €19,266 | +€19,266 | |
| Amounts receivable within one year | 40/41 | €205,419 | €206,464 | +€1,045 | +0.5% |
| Trade receivables | 40 | €183,451 | €182,443 | -€1,008 | -0.5% |
| Other amounts receivable | 41 | €21,968 | €24,022 | +€2,054 | +9.3% |
| Cash at bank and in hand | 54/58 | €53,631 | €5,135 | -€48,496 | -90.4% |
| Deferred charges and accrued income | 490/1 | €2 | - | -€2 | |
| Total equity and liabilities | 10/49 | €453,420 | €341,507 | -€111,913 | -24.7% |
| Equity | 10/15 | €283,324 | €248,409 | -€34,915 | -12.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €275,264 | €240,349 | -€34,915 | -12.7% |
| Amounts payable | 17/49 | €170,096 | €93,098 | -€76,998 | -45.3% |
| Amounts payable after more than one year | 17 | €93,247 | €52,858 | -€40,389 | -43.3% |
| Financial debts | 170/4 | €93,247 | €52,858 | -€40,389 | -43.3% |
| Amounts payable within one year | 42/48 | €76,849 | €40,240 | -€36,609 | -47.6% |
| Current portion of amounts payable after more than one year | 42 | €34,670 | €35,549 | +€879 | +2.5% |
| Trade debts | 44 | €34,320 | €4,171 | -€30,149 | -87.8% |
| Suppliers | 440/4 | €34,320 | €4,171 | -€30,149 | -87.8% |
| Taxes, remuneration and social security | 45 | €7,859 | €519 | -€7,340 | -93.4% |
| Taxes | 450/3 | €7,691 | €351 | -€7,340 | -95.4% |
| Remuneration and social security | 454/9 | €168 | €168 | -€0 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,803 | €30,300 | -€38,503 | -56.0% |
| Other operating charges | 640/8 | €180 | €13,630 | +€13,450 | +7,472% |
| Gross operating margin | 9900 | €66,736 | €9,690 | -€57,046 | -85.5% |
| Operating profit (loss) | 9901 | -€2,247 | -€34,240 | -€31,993 | -1,424% |
| Financial income | 75/76B | - | €222 | +€222 | |
| Recurring financial income | 75 | - | €222 | +€222 | |
| Financial charges | 65/66B | €4,786 | €2,176 | -€2,610 | -54.5% |
| Recurring financial charges | 65 | €4,786 | €2,176 | -€2,610 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,033 | -€36,194 | -€29,161 | -415% |
| Profit (loss) for the period | 9904 | -€7,033 | -€36,194 | -€29,161 | -415% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,033 | -€36,194 | -€29,161 | -415% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.