SCOPE Europe: 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 Europe
Largest movements
- Receivables within one year +€161,797
up €161,797 (+63.2%), from €256,128 to €417,925
of which Trade receivables: +€197,874
- Deferred charges and accrued income +€10,019
up €10,019, from €0 to €10,019
- Receivables after one year -€10,000
down €10,000 (-100%), from €10,000 to €0
- Tax, wage and social debts +€81,329
up €81,329 (+117%), from €69,293 to €150,623
of which Taxes: +€69,050
- Trade debts +€52,747
up €52,747 (+50.7%), from €103,964 to €156,711
- Profit (loss) carried forward +€38,478
up €38,478 (+107%), from €35,994 to €74,472
- Accrued charges and deferred income -€12,239
down €12,239 (-10.8%), from €113,520 to €101,281
- Staff costs +€64,125
up €64,125 (+21.4%), from €299,479 to €363,604
- Gross operating margin +€61,626
up €61,626 (+17.1%), from €361,395 to €423,021
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 | €341,321 | €501,636 | +€160,315 | +47.0% |
| Fixed assets | 21/28 | €4,608 | €3,114 | -€1,494 | -32.4% |
| Tangible fixed assets | 22/27 | €2,608 | €1,114 | -€1,494 | -57.3% |
| Furniture and vehicles | 24 | €2,608 | €1,114 | -€1,494 | -57.3% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €336,713 | €498,523 | +€161,809 | +48.1% |
| Amounts receivable after more than one year | 29 | €10,000 | €0 | -€10,000 | -100% |
| Other amounts receivable | 291 | €10,000 | €0 | -€10,000 | -100% |
| Amounts receivable within one year | 40/41 | €256,128 | €417,925 | +€161,797 | +63.2% |
| Trade receivables | 40 | €216,998 | €414,873 | +€197,874 | +91.2% |
| Other amounts receivable | 41 | €39,129 | €3,052 | -€36,077 | -92.2% |
| Cash at bank and in hand | 54/58 | €70,586 | €70,579 | -€7 | 0.0% |
| Deferred charges and accrued income | 490/1 | €0 | €10,019 | +€10,019 | |
| Total equity and liabilities | 10/49 | €341,321 | €501,636 | +€160,315 | +47.0% |
| Equity | 10/15 | €54,544 | €93,022 | +€38,478 | +70.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,994 | €74,472 | +€38,478 | +107% |
| Amounts payable | 17/49 | €286,777 | €408,615 | +€121,837 | +42.5% |
| Amounts payable within one year | 42/48 | €173,257 | €307,334 | +€134,077 | +77.4% |
| Trade debts | 44 | €103,964 | €156,711 | +€52,747 | +50.7% |
| Suppliers | 440/4 | €103,964 | €156,711 | +€52,747 | +50.7% |
| Taxes, remuneration and social security | 45 | €69,293 | €150,623 | +€81,329 | +117% |
| Taxes | 450/3 | €31,279 | €100,330 | +€69,050 | +221% |
| Remuneration and social security | 454/9 | €38,014 | €50,293 | +€12,279 | +32.3% |
| Accrued charges and deferred income | 492/3 | €113,520 | €101,281 | -€12,239 | -10.8% |
| Remuneration, social security and pensions | 62 | €299,479 | €363,604 | +€64,125 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,328 | €1,494 | +€166 | +12.5% |
| Other operating charges | 640/8 | €856 | €387 | -€469 | -54.8% |
| Gross operating margin | 9900 | €361,395 | €423,021 | +€61,626 | +17.1% |
| Operating profit (loss) | 9901 | €59,732 | €57,535 | -€2,197 | -3.7% |
| Financial income | 75/76B | €18 | €56 | +€38 | +206% |
| Recurring financial income | 75 | €18 | €56 | +€38 | +206% |
| Financial charges | 65/66B | €353 | €554 | +€201 | +56.8% |
| Recurring financial charges | 65 | €353 | €554 | +€201 | +56.8% |
| Profit (loss) for the period before taxes | 9903 | €59,397 | €57,037 | -€2,360 | -4.0% |
| Income taxes | 67/77 | €18,869 | €18,559 | -€309 | -1.6% |
| Profit (loss) for the period | 9904 | €40,528 | €38,478 | -€2,050 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,528 | €38,478 | -€2,050 | -5.1% |
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 25 October 2026 via checked.be.