SCOPE BELGIUM: 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
SCOPE BELGIUM
NACE 95.313, Repair and fitting of specific motor vehicle parts
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€21,431
2024 · €8,018+€13,413
Equity
€338,093
2024 · €335,508+€2,584
Cash
€70,757
2024 · €67,885+€2,872
Balance sheet total
€397,379
2024 · €407,381-€10,002
Largest movements
Assets
- Tangible fixed assets -€24,644
down €24,644 (-11.5%), from €214,930 to €190,286
of which Land and buildings: -€15,062
- Current investments +€13,134
up €13,134 (+15.6%), from €84,367 to €97,501
Equity and liabilities
- Debts after one year -€10,624
down €10,624 (-51.8%), from €20,522 to €9,899
Income statement
- Financial income +€13,710
up €13,710 (+1111.7%), from €1,233 to €14,943
- Taxes +€1,534
up €1,534 (+28.6%), from €5,364 to €6,898
- Gross operating margin +€1,529
up €1,529 (+3.9%), from €39,240 to €40,769
- Depreciation -€906
down €906 (-3.5%), from €25,550 to €24,644
- Other operating charges +€435
up €435 (+32.6%), from €1,332 to €1,767
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
€8,018
Gross operating margin
+€1,529
Depreciation
+€906
Other operating charges
-€435
Financial income
+€13,710
Financial charges
-€434
Taxes
-€1,534
Deferred taxes and other
-€329
Result 2025
€21,431
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
+€45,295
Investment
-€13,134
Financing
-€29,289
Cash 2024
€67,885
From operations (derived)
+€45,295
Net result for the year
+€21,431
Depreciation
+€24,644
Stocks and contracts
-€459
Receivables within one year
+€1,709
Deferred charges and accrued income
+€114
Provisions
-€1,414
Trade debts
+€141
Tax, wage and social debts
-€253
Other debts
-€617
Investment (derived)
-€13,134
Current investments
-€13,134
Financing
-€29,289
Debts after one year
-€10,624
Current portion of long-term debt
+€181
Contributions, distributions and other
-€18,847
Cash 2025
€70,757
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €407,381 | €397,379 | -€10,002 | -2.5% |
| Fixed assets | 21/28 | €214,930 | €190,286 | -€24,644 | -11.5% |
| Tangible fixed assets | 22/27 | €214,930 | €190,286 | -€24,644 | -11.5% |
| Land and buildings | 22 | €192,383 | €177,321 | -€15,062 | -7.8% |
| Plant, machinery and equipment | 23 | €22,548 | €12,966 | -€9,582 | -42.5% |
| Current assets | 29/58 | €192,450 | €207,093 | +€14,642 | +7.6% |
| Stocks and contracts in progress | 3 | €1,446 | €1,905 | +€459 | +31.7% |
| Stocks | 30/36 | €1,446 | €1,905 | +€459 | +31.7% |
| Amounts receivable within one year | 40/41 | €37,955 | €36,246 | -€1,709 | -4.5% |
| Trade receivables | 40 | €32,456 | €35,100 | +€2,644 | +8.1% |
| Other amounts receivable | 41 | €5,499 | €1,146 | -€4,353 | -79.2% |
| Current investments | 50/53 | €84,367 | €97,501 | +€13,134 | +15.6% |
| Cash at bank and in hand | 54/58 | €67,885 | €70,757 | +€2,872 | +4.2% |
| Deferred charges and accrued income | 490/1 | €798 | €684 | -€114 | -14.3% |
| Total equity and liabilities | 10/49 | €407,381 | €397,379 | -€10,002 | -2.5% |
| Equity | 10/15 | €335,508 | €338,093 | +€2,584 | +0.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €273,508 | €276,093 | +€2,584 | +0.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,241 | €29,584 | -€5,657 | -16.1% |
| Distributable reserves | 133 | €232,067 | €240,309 | +€8,241 | +3.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €29,886 | €28,472 | -€1,414 | -4.7% |
| Deferred taxes | 168 | €29,886 | €28,472 | -€1,414 | -4.7% |
| Amounts payable | 17/49 | €41,987 | €30,814 | -€11,172 | -26.6% |
| Amounts payable after more than one year | 17 | €20,522 | €9,899 | -€10,624 | -51.8% |
| Financial debts | 170/4 | €20,522 | €9,899 | -€10,624 | -51.8% |
| Amounts payable within one year | 42/48 | €21,464 | €20,916 | -€548 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €10,442 | €10,624 | +€181 | +1.7% |
| Trade debts | 44 | €1,988 | €2,129 | +€141 | +7.1% |
| Suppliers | 440/4 | €1,988 | €2,129 | +€141 | +7.1% |
| Taxes, remuneration and social security | 45 | €7,349 | €7,096 | -€253 | -3.4% |
| Taxes | 450/3 | €7,349 | €7,096 | -€253 | -3.4% |
| Other amounts payable | 47/48 | €1,685 | €1,068 | -€617 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,550 | €24,644 | -€906 | -3.5% |
| Other operating charges | 640/8 | €1,332 | €1,767 | +€435 | +32.6% |
| Gross operating margin | 9900 | €39,240 | €40,769 | +€1,529 | +3.9% |
| Operating profit (loss) | 9901 | €12,358 | €14,358 | +€2,000 | +16.2% |
| Financial income | 75/76B | €1,233 | €14,943 | +€13,710 | +1111.7% |
| Recurring financial income | 75 | €1,233 | €14,943 | +€13,710 | +1111.7% |
| Financial charges | 65/66B | €1,953 | €2,387 | +€434 | +22.2% |
| Recurring financial charges | 65 | €1,953 | €2,387 | +€434 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €11,638 | €26,914 | +€15,276 | +131.3% |
| Transfer from deferred taxes | 780 | €1,744 | €1,414 | -€329 | -18.9% |
| Income taxes | 67/77 | €5,364 | €6,898 | +€1,534 | +28.6% |
| Profit (loss) for the period | 9904 | €8,018 | €21,431 | +€13,413 | +167.3% |
| Transfer from tax-exempt reserves | 789 | €6,974 | €5,657 | -€1,317 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,992 | €27,088 | +€12,096 | +80.7% |
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 9 October 2026 via checked.be.