SCOOP: 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.
What changed
SCOOP
NACE 62.200, Computer consultancy and computer facilities management
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€4,754
2024 · €503,545-€508,299
Equity
€514,458
2024 · €519,212-€4,754
Cash
€333,215
2024 · €501,474-€168,259
Balance sheet total
€672,003
2024 · €831,125-€159,122
Largest movements
Assets
- Cash -€168,259
down €168,259 (-33.6%), from €501,474 to €333,215
mainly Other debts (-€121,395) and Trade debts (-€33,973)
Equity and liabilities
- Other debts -€121,395
down €121,395 (-100.0%), from €121,395 to €0
- Trade debts -€33,973
down €33,973 (-97.2%), from €34,962 to €989
Income statement
- Gross operating margin -€663,959
down €663,959 (-96.6%), from €687,237 to €23,278
- Taxes -€155,175
down €155,175 (-99.8%), from €155,556 to €382
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.
Result 2024
€503,545
Gross operating margin
-€663,959
Depreciation
-€3,442
Other operating charges
+€3,829
Financial income
-€301
Financial charges
+€401
Taxes
+€155,175
Result 2025
-€4,754
Cash bridge derived
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.
From operations
-€138,578
Investment
-€30,308
Financing
+€627
Cash 2024
€501,474
From operations (derived)
-€138,578
Net result for the year
-€4,754
Depreciation
+€26,711
Receivables within one year
-€5,669
Deferred charges and accrued income
+€129
Trade debts
-€33,973
Tax, wage and social debts
+€372
Other debts
-€121,395
Investment (derived)
-€30,308
Investment in fixed assets (net)
-€30,308
Financing
+€627
Short-term financial debts
+€627
Cash 2025
€333,215
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €831,125 | €672,003 | -€159,122 | -19.1% |
| Fixed assets | 21/28 | €325,292 | €328,890 | +€3,597 | +1.1% |
| Tangible fixed assets | 22/27 | €325,292 | €328,890 | +€3,597 | +1.1% |
| Land and buildings | 22 | €284,766 | €276,314 | -€8,452 | -3.0% |
| Plant, machinery and equipment | 23 | €1,075 | €2,383 | +€1,308 | +121.7% |
| Furniture and vehicles | 24 | €39,451 | €50,193 | +€10,741 | +27.2% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €505,833 | €343,113 | -€162,720 | -32.2% |
| Amounts receivable within one year | 40/41 | €4,230 | €9,899 | +€5,669 | +134.0% |
| Trade receivables | 40 | €2,995 | €1,200 | -€1,795 | -59.9% |
| Other amounts receivable | 41 | €1,235 | €8,699 | +€7,464 | +604.2% |
| Cash at bank and in hand | 54/58 | €501,474 | €333,215 | -€168,259 | -33.6% |
| Deferred charges and accrued income | 490/1 | €129 | €0 | -€129 | -100.0% |
| Total equity and liabilities | 10/49 | €831,125 | €672,003 | -€159,122 | -19.1% |
| Equity | 10/15 | €519,212 | €514,458 | -€4,754 | -0.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €0 | - | = | |
| Issued capital | 100 | €0 | - | = | |
| Contributions outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €49,474 | €49,474 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Legal reserve | 130 | €0 | - | = | |
| Distributable reserves | 133 | €49,474 | €49,474 | = | 0.0% |
| Profit (loss) carried forward | 14 | €407,738 | €402,984 | -€4,754 | -1.2% |
| Amounts payable | 17/49 | €311,913 | €157,544 | -€154,368 | -49.5% |
| Amounts payable within one year | 42/48 | €311,913 | €157,544 | -€154,368 | -49.5% |
| Financial debts | 43 | €0 | €627 | +€627 | |
| Credit institutions | 430/8 | €0 | €627 | +€627 | |
| Trade debts | 44 | €34,962 | €989 | -€33,973 | -97.2% |
| Suppliers | 440/4 | €34,962 | €989 | -€33,973 | -97.2% |
| Taxes, remuneration and social security | 45 | €155,556 | €155,928 | +€372 | +0.2% |
| Taxes | 450/3 | €155,556 | €155,928 | +€372 | +0.2% |
| Other amounts payable | 47/48 | €121,395 | €0 | -€121,395 | -100.0% |
| Non-recurring operating income | 76A | €725,121 | €23,327 | -€701,795 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,269 | €26,711 | +€3,442 | +14.8% |
| Other operating charges | 640/8 | €4,893 | €1,064 | -€3,829 | -78.2% |
| Gross operating margin | 9900 | €687,237 | €23,278 | -€663,959 | -96.6% |
| Operating profit (loss) | 9901 | €659,075 | -€4,497 | -€663,573 | |
| Financial income | 75/76B | €1,574 | €1,272 | -€301 | -19.2% |
| Recurring financial income | 75 | €1,574 | €1,272 | -€301 | -19.2% |
| Financial charges | 65/66B | €1,548 | €1,147 | -€401 | -25.9% |
| Recurring financial charges | 65 | €1,548 | €1,147 | -€401 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €659,101 | -€4,372 | -€663,473 | |
| Income taxes | 67/77 | €155,556 | €382 | -€155,175 | -99.8% |
| Profit (loss) for the period | 9904 | €503,545 | -€4,754 | -€508,299 | |
| Profit (loss) for the period to be appropriated | 9905 | €503,545 | -€4,754 | -€508,299 |
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 11 October 2026 via checked.be.