SCOOP BATIMENT: 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.
SCOOP BATIMENT
Largest movements
- Deferred charges and accrued income +€109,192
up €109,192 (+39.2%), from €278,321 to €387,513
- Cash +€62,735
up €62,735 (+159%), from €39,534 to €102,269
mainly Trade debts (+€118,479) and Depreciation (+€48,450)
- Receivables within one year +€46,121
up €46,121 (+16.2%), from €285,426 to €331,547
of which Trade receivables: +€74,767
- Tangible fixed assets -€37,245
down €37,245 (-32.9%), from €113,139 to €75,894
of which Plant, machinery and equipment: -€20,410
- Trade debts +€118,479
up €118,479 (+103%), from €115,104 to €233,582
- Tax, wage and social debts +€45,183
up €45,183 (+312%), from €14,470 to €59,653
of which Remuneration and social security: +€34,882
- Reserves +€26,393
up €26,393 (+16.9%), from €156,634 to €183,027
of which Distributable reserves: +€26,393
- Other debts +€14,648
up €14,648 (+53.0%), from €27,640 to €42,287
- Current portion of long-term debt -€11,652
down €11,652 (-50.6%), from €23,047 to €11,396
- Staff costs +€124,964
up €124,964 (+10.7%), from €1.2m to €1.3m
- Gross operating margin +€98,864
up €98,864 (+7.5%), from €1.3m to €1.4m
- Write-downs +€23,630
new in 2025: €23,630
- Financial charges -€20,057
down €20,057 (-51.2%), from €39,199 to €19,141
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 | €721,519 | €902,322 | +€180,803 | +25.1% |
| Fixed assets | 21/28 | €115,163 | €77,919 | -€37,245 | -32.3% |
| Tangible fixed assets | 22/27 | €113,139 | €75,894 | -€37,245 | -32.9% |
| Plant, machinery and equipment | 23 | €75,405 | €54,995 | -€20,410 | -27.1% |
| Furniture and vehicles | 24 | €36,944 | €20,899 | -€16,045 | -43.4% |
| Leasing and similar rights | 25 | €790 | €0 | -€790 | -100% |
| Financial fixed assets | 28 | €2,024 | €2,024 | = | 0.0% |
| Current assets | 29/58 | €606,356 | €824,403 | +€218,047 | +36.0% |
| Stocks and contracts in progress | 3 | €3,074 | €3,074 | = | 0.0% |
| Stocks | 30/36 | €3,074 | €3,074 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €285,426 | €331,547 | +€46,121 | +16.2% |
| Trade receivables | 40 | €227,773 | €302,541 | +€74,767 | +32.8% |
| Other amounts receivable | 41 | €57,652 | €29,006 | -€28,646 | -49.7% |
| Cash at bank and in hand | 54/58 | €39,534 | €102,269 | +€62,735 | +159% |
| Deferred charges and accrued income | 490/1 | €278,321 | €387,513 | +€109,192 | +39.2% |
| Total equity and liabilities | 10/49 | €721,519 | €902,322 | +€180,803 | +25.1% |
| Equity | 10/15 | €496,391 | €522,784 | +€26,393 | +5.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €156,634 | €183,027 | +€26,393 | +16.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €154,775 | €181,168 | +€26,393 | +17.1% |
| Profit (loss) carried forward | 14 | €321,165 | €321,165 | = | 0.0% |
| Amounts payable | 17/49 | €225,128 | €379,538 | +€154,410 | +68.6% |
| Amounts payable after more than one year | 17 | €39,298 | €27,902 | -€11,396 | -29.0% |
| Financial debts | 170/4 | €39,298 | €27,902 | -€11,396 | -29.0% |
| Amounts payable within one year | 42/48 | €180,260 | €346,918 | +€166,658 | +92.5% |
| Current portion of amounts payable after more than one year | 42 | €23,047 | €11,396 | -€11,652 | -50.6% |
| Trade debts | 44 | €115,104 | €233,582 | +€118,479 | +103% |
| Suppliers | 440/4 | €115,104 | €233,582 | +€118,479 | +103% |
| Taxes, remuneration and social security | 45 | €14,470 | €59,653 | +€45,183 | +312% |
| Taxes | 450/3 | €3,673 | €13,973 | +€10,301 | +280% |
| Remuneration and social security | 454/9 | €10,797 | €45,679 | +€34,882 | +323% |
| Other amounts payable | 47/48 | €27,640 | €42,287 | +€14,648 | +53.0% |
| Accrued charges and deferred income | 492/3 | €5,570 | €4,717 | -€852 | -15.3% |
| Remuneration, social security and pensions | 62 | €1,170,882 | €1,295,846 | +€124,964 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,104 | €48,450 | +€5,346 | +12.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €23,630 | +€23,630 | |
| Other operating charges | 640/8 | €12,734 | €5,017 | -€7,717 | -60.6% |
| Gross operating margin | 9900 | €1,326,859 | €1,425,722 | +€98,864 | +7.5% |
| Operating profit (loss) | 9901 | €100,139 | €52,779 | -€47,360 | -47.3% |
| Financial income | 75/76B | €296 | €30 | -€265 | -89.8% |
| Recurring financial income | 75 | €296 | €30 | -€265 | -89.8% |
| Financial charges | 65/66B | €39,199 | €19,141 | -€20,057 | -51.2% |
| Recurring financial charges | 65 | €39,199 | €19,141 | -€20,057 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €61,236 | €33,668 | -€27,568 | -45.0% |
| Income taxes | 67/77 | €5,991 | €7,275 | +€1,284 | +21.4% |
| Profit (loss) for the period | 9904 | €55,245 | €26,393 | -€28,852 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,245 | €26,393 | -€28,852 | -52.2% |
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 20 October 2026 via checked.be.