SCOPAT: 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.
SCOPAT
Largest movements
- Stocks and contracts +€16,261
up €16,261 (+133%), from €12,225 to €28,486
- Cash +€7,409
up €7,409 (+53.0%), from €13,980 to €21,389
mainly Net result for the year (+€19,046) and Other debts (+€17,389)
- Receivables within one year +€6,117
up €6,117 (+103%), from €5,931 to €12,048
of which Trade receivables: +€4,352
- Tangible fixed assets -€887
down €887 (-33.4%), from €2,658 to €1,771
- Other debts +€17,389
up €17,389 (+725%), from €2,400 to €19,789
- Tax, wage and social debts +€6,838
up €6,838 (+87.8%), from €7,790 to €14,628
of which Taxes: +€6,838
- Trade debts +€5,025
up €5,025 (+126%), from €3,981 to €9,007
- Gross operating margin +€12,420
up €12,420 (+47.3%), from €26,232 to €38,652
- Other operating charges +€6,499
up €6,499 (+840%), from €774 to €7,272
- Taxes +€2,685
up €2,685 (+39.6%), from €6,783 to €9,468
- Financial charges +€1,614
up €1,614 (+306%), from €527 to €2,141
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 | €36,148 | €65,416 | +€29,268 | +81.0% |
| Fixed assets | 21/28 | €2,658 | €1,771 | -€887 | -33.4% |
| Tangible fixed assets | 22/27 | €2,658 | €1,771 | -€887 | -33.4% |
| Furniture and vehicles | 24 | €2,658 | €1,771 | -€887 | -33.4% |
| Current assets | 29/58 | €33,490 | €63,645 | +€30,154 | +90.0% |
| Stocks and contracts in progress | 3 | €12,225 | €28,486 | +€16,261 | +133% |
| Stocks | 30/36 | €12,225 | €28,486 | +€16,261 | +133% |
| Amounts receivable within one year | 40/41 | €5,931 | €12,048 | +€6,117 | +103% |
| Trade receivables | 40 | €3,887 | €8,240 | +€4,352 | +112% |
| Other amounts receivable | 41 | €2,044 | €3,809 | +€1,764 | +86.3% |
| Cash at bank and in hand | 54/58 | €13,980 | €21,389 | +€7,409 | +53.0% |
| Deferred charges and accrued income | 490/1 | €1,354 | €1,721 | +€367 | +27.1% |
| Total equity and liabilities | 10/49 | €36,148 | €65,416 | +€29,268 | +81.0% |
| Equity | 10/15 | €21,881 | €21,881 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €11,881 | €11,881 | = | 0.0% |
| Distributable reserves | 133 | €11,881 | €11,881 | = | 0.0% |
| Amounts payable | 17/49 | €14,268 | €43,535 | +€29,268 | +205% |
| Amounts payable within one year | 42/48 | €14,171 | €43,424 | +€29,253 | +206% |
| Trade debts | 44 | €3,981 | €9,007 | +€5,025 | +126% |
| Suppliers | 440/4 | €3,981 | €9,007 | +€5,025 | +126% |
| Taxes, remuneration and social security | 45 | €7,790 | €14,628 | +€6,838 | +87.8% |
| Taxes | 450/3 | €6,740 | €13,578 | +€6,838 | +101% |
| Remuneration and social security | 454/9 | €1,050 | €1,050 | = | 0.0% |
| Other amounts payable | 47/48 | €2,400 | €19,789 | +€17,389 | +725% |
| Accrued charges and deferred income | 492/3 | €96 | €111 | +€15 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €933 | €887 | -€47 | -5.0% |
| Other operating charges | 640/8 | €774 | €7,272 | +€6,499 | +840% |
| Gross operating margin | 9900 | €26,232 | €38,652 | +€12,420 | +47.3% |
| Operating profit (loss) | 9901 | €24,525 | €30,493 | +€5,968 | +24.3% |
| Financial income | 75/76B | €106 | €163 | +€57 | +53.8% |
| Recurring financial income | 75 | €106 | €163 | +€57 | +53.8% |
| Financial charges | 65/66B | €527 | €2,141 | +€1,614 | +306% |
| Recurring financial charges | 65 | €527 | €2,141 | +€1,614 | +306% |
| Profit (loss) for the period before taxes | 9903 | €24,103 | €28,514 | +€4,411 | +18.3% |
| Income taxes | 67/77 | €6,783 | €9,468 | +€2,685 | +39.6% |
| Profit (loss) for the period | 9904 | €17,320 | €19,046 | +€1,726 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,320 | €19,046 | +€1,726 | +10.0% |
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 15 October 2026 via checked.be.