SCOMINI: what changed
Two fiscal 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.
SCOMINI
Largest movements
- Tangible fixed assets +€6,021
up €6,021 (+8.8%), from €68,402 to €74,423
of which Furniture and vehicles: +€29,352
- Receivables within one year -€4,811
down €4,811 (-10.4%), from €46,468 to €41,657
- Cash -€2,634
down €2,634 (-93.1%), from €2,830 to €196
mainly Investment in fixed assets (net) (-€36,990) and Debts after one year (-€13,152)
- Trade debts +€18,557
up €18,557 (+75.5%), from €24,593 to €43,149
- Debts after one year -€13,152
down €13,152 (-30.6%), from €42,972 to €29,820
- Accrued charges and deferred income -€8,196
no longer reported in 2024 (was €8,196)
- Other debts +€7,311
new in 2024: €7,311
- Current portion of long-term debt -€6,475
down €6,475 (-33.0%), from €19,626 to €13,152
- Depreciation +€29,371
up €29,371 (+1838.0%), from €1,598 to €30,969
- Gross operating margin +€8,923
up €8,923 (+33.0%), from €27,043 to €35,966
- Taxes -€5,791
down €5,791, from €4,946 to -€845
- Financial charges +€4,357
up €4,357 (+102.7%), from €4,244 to €8,602
- Financial income +€570
up €570 (+27.2%), from €2,098 to €2,668
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,880 | €116,927 | -€1,953 | -1.6% |
| Fixed assets | 21/28 | €69,052 | €75,073 | +€6,021 | +8.7% |
| Tangible fixed assets | 22/27 | €68,402 | €74,423 | +€6,021 | +8.8% |
| Furniture and vehicles | 24 | - | €29,352 | +€29,352 | |
| Leasing and similar rights | 25 | €68,402 | €45,071 | -€23,331 | -34.1% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €49,828 | €41,854 | -€7,974 | -16.0% |
| Amounts receivable within one year | 40/41 | €46,468 | €41,657 | -€4,811 | -10.4% |
| Other amounts receivable | 41 | €46,468 | €41,657 | -€4,811 | -10.4% |
| Cash at bank and in hand | 54/58 | €2,830 | €196 | -€2,634 | -93.1% |
| Deferred charges and accrued income | 490/1 | €529 | - | -€529 | |
| Total equity and liabilities | 10/49 | €118,880 | €116,927 | -€1,953 | -1.6% |
| Equity | 10/15 | €18,571 | €16,101 | -€2,470 | -13.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,571 | €14,101 | -€2,470 | -14.9% |
| Amounts payable | 17/49 | €100,309 | €100,826 | +€517 | +0.5% |
| Amounts payable after more than one year | 17 | €42,972 | €29,820 | -€13,152 | -30.6% |
| Financial debts | 170/4 | €42,972 | €29,820 | -€13,152 | -30.6% |
| Amounts payable within one year | 42/48 | €49,142 | €71,006 | +€21,865 | +44.5% |
| Current portion of amounts payable after more than one year | 42 | €19,626 | €13,152 | -€6,475 | -33.0% |
| Financial debts | 43 | - | €2,343 | +€2,343 | |
| Credit institutions | 430/8 | - | €2,343 | +€2,343 | |
| Trade debts | 44 | €24,593 | €43,149 | +€18,557 | +75.5% |
| Suppliers | 440/4 | €24,593 | €43,149 | +€18,557 | +75.5% |
| Taxes, remuneration and social security | 45 | €4,922 | €5,051 | +€129 | +2.6% |
| Taxes | 450/3 | €4,922 | €5,051 | +€129 | +2.6% |
| Other amounts payable | 47/48 | - | €7,311 | +€7,311 | |
| Accrued charges and deferred income | 492/3 | €8,196 | - | -€8,196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,598 | €30,969 | +€29,371 | +1838.0% |
| Other operating charges | 640/8 | €1,844 | €2,378 | +€534 | +29.0% |
| Gross operating margin | 9900 | €27,043 | €35,966 | +€8,923 | +33.0% |
| Operating profit (loss) | 9901 | €23,601 | €2,619 | -€20,982 | -88.9% |
| Financial income | 75/76B | €2,098 | €2,668 | +€570 | +27.2% |
| Recurring financial income | 75 | €2,098 | €2,668 | +€570 | +27.2% |
| Financial charges | 65/66B | €4,244 | €8,602 | +€4,357 | +102.7% |
| Recurring financial charges | 65 | €4,244 | €8,602 | +€4,357 | +102.7% |
| Profit (loss) for the period before taxes | 9903 | €21,454 | -€3,315 | -€24,769 | |
| Income taxes | 67/77 | €4,946 | -€845 | -€5,791 | |
| Profit (loss) for the period | 9904 | €16,508 | -€2,470 | -€18,978 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,508 | -€2,470 | -€18,978 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.