SCOPE Advice & Development: 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.
SCOPE Advice & Development
Largest movements
- Receivables within one year -€119,146
down €119,146 (-67.6%), from €176,330 to €57,184
of which Trade receivables: -€66,272
- Cash +€51,823
up €51,823 (+1985537.5%), from €3 to €51,825
mainly Receivables within one year (+€119,146) and Net result for the year (+€53,615)
- Other debts -€55,904
no longer reported in 2025 (was €55,904)
- Profit (loss) carried forward +€53,615
up €53,615 (+42.8%), from -€125,340 to -€71,725
- Tax, wage and social debts -€42,021
down €42,021 (-95.5%), from €44,013 to €1,992
of which Taxes: -€21,695
- Short-term financial debts -€11,548
down €11,548 (-99.6%), from €11,595 to €47
of which Credit institutions: -€6,460
- Debts after one year -€11,225
down €11,225 (-47.0%), from €23,900 to €12,675
- Financial charges -€209,815
down €209,815 (-97.3%), from €215,554 to €5,740
- Gross operating margin -€149,701
down €149,701 (-56.5%), from €265,013 to €115,313
- Staff costs -€58,859
down €58,859 (-50.9%), from €115,693 to €56,834
- Other operating charges -€4,618
down €4,618 (-69.4%), from €6,655 to €2,037
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €183,491 | €115,617 | -€67,874 | -37.0% |
| Fixed assets | 21/28 | €751 | €1,095 | +€344 | +45.8% |
| Tangible fixed assets | 22/27 | €751 | €1,095 | +€344 | +45.8% |
| Furniture and vehicles | 24 | €751 | €1,095 | +€344 | +45.8% |
| Current assets | 29/58 | €182,740 | €114,522 | -€68,218 | -37.3% |
| Stocks and contracts in progress | 3 | - | €348 | +€348 | |
| Stocks | 30/36 | - | €348 | +€348 | |
| Amounts receivable within one year | 40/41 | €176,330 | €57,184 | -€119,146 | -67.6% |
| Trade receivables | 40 | €71,375 | €5,103 | -€66,272 | -92.9% |
| Other amounts receivable | 41 | €104,955 | €52,081 | -€52,874 | -50.4% |
| Cash at bank and in hand | 54/58 | €3 | €51,825 | +€51,823 | +1985537.5% |
| Deferred charges and accrued income | 490/1 | €6,408 | €5,166 | -€1,242 | -19.4% |
| Total equity and liabilities | 10/49 | €183,491 | €115,617 | -€67,874 | -37.0% |
| Equity | 10/15 | €29,298 | €82,913 | +€53,615 | +183.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €142,238 | €142,238 | = | 0.0% |
| Distributable reserves | 133 | €142,238 | €142,238 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,340 | -€71,725 | +€53,615 | +42.8% |
| Amounts payable | 17/49 | €154,193 | €32,704 | -€121,489 | -78.8% |
| Amounts payable after more than one year | 17 | €23,900 | €12,675 | -€11,225 | -47.0% |
| Financial debts | 170/4 | €23,900 | €12,675 | -€11,225 | -47.0% |
| Amounts payable within one year | 42/48 | €126,301 | €15,918 | -€110,383 | -87.4% |
| Current portion of amounts payable after more than one year | 42 | €10,787 | €11,225 | +€438 | +4.1% |
| Financial debts | 43 | €11,595 | €47 | -€11,548 | -99.6% |
| Credit institutions | 430/8 | €6,507 | €47 | -€6,460 | -99.3% |
| Other loans | 439 | €5,088 | - | -€5,088 | |
| Trade debts | 44 | €4,002 | €2,654 | -€1,348 | -33.7% |
| Suppliers | 440/4 | €4,002 | €2,654 | -€1,348 | -33.7% |
| Taxes, remuneration and social security | 45 | €44,013 | €1,992 | -€42,021 | -95.5% |
| Taxes | 450/3 | €23,687 | €1,992 | -€21,695 | -91.6% |
| Remuneration and social security | 454/9 | €20,326 | - | -€20,326 | |
| Other amounts payable | 47/48 | €55,904 | - | -€55,904 | |
| Accrued charges and deferred income | 492/3 | €3,992 | €4,111 | +€119 | +3.0% |
| Non-recurring operating income | 76A | €40,783 | - | -€40,783 | |
| Remuneration, social security and pensions | 62 | €115,693 | €56,834 | -€58,859 | -50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,077 | €792 | -€285 | -26.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,489 | - | -€2,489 | |
| Other operating charges | 640/8 | €6,655 | €2,037 | -€4,618 | -69.4% |
| Non-recurring operating charges | 66A | €3,169 | - | -€3,169 | |
| Gross operating margin | 9900 | €265,013 | €115,313 | -€149,701 | -56.5% |
| Operating profit (loss) | 9901 | €135,930 | €55,650 | -€80,280 | -59.1% |
| Financial income | 75/76B | €6,290 | €4,125 | -€2,165 | -34.4% |
| Recurring financial income | 75 | €6,290 | €4,125 | -€2,165 | -34.4% |
| Financial charges | 65/66B | €215,554 | €5,740 | -€209,815 | -97.3% |
| Recurring financial charges | 65 | €215,554 | €5,740 | -€209,815 | -97.3% |
| Profit (loss) for the period before taxes | 9903 | -€73,334 | €54,035 | +€127,369 | |
| Income taxes | 67/77 | €417 | €420 | +€3 | +0.8% |
| Profit (loss) for the period | 9904 | -€73,751 | €53,615 | +€127,366 | |
| Profit (loss) for the period to be appropriated | 9905 | -€73,751 | €53,615 | +€127,366 |
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.