SCOPE IMMO: 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 IMMO
Largest movements
- Tangible fixed assets -€2.5m
no longer reported in 2025 (was €2.5m)
of which Land and buildings: -€2.5m
- Current investments +€1.0m
new in 2025: €1.0m
- Receivables within one year -€886,675
down €886,675 (-82.6%), from €1.1m to €187,421
of which Other amounts receivable: -€858,352
- Intangible fixed assets -€800,000
down €800,000 (-82.1%), from €975,000 to €175,000
- Cash -€64,885
down €64,885 (-52.0%), from €124,728 to €59,844
mainly Contributions, distributions and other (-€2.1m) and Other debts (-€1.3m)
- Revaluation surpluses -€2.1m
no longer reported in 2025 (was €2.1m)
- Other debts -€1.3m
down €1.3m (-99.9%), from €1.3m to €856
- Profit (loss) carried forward +€251,256
new in 2025: €251,256
- Trade debts -€124,899
down €124,899 (-22.7%), from €550,384 to €425,485
- Provisions +€60,357
up €60,357 (+18.3%), from €329,554 to €389,911
- Gross operating margin +€1.6m
up €1.6m, from -€163,671 to €1.4m
- Depreciation +€675,025
up €675,025 (+540%), from €124,975 to €800,000
- Other operating charges +€206,935
up €206,935 (+1,418%), from €14,596 to €221,531
- Financial charges +€161,990
up €161,990 (+26,223%), from €618 to €162,608
of which Non-recurring financial charges: +€162,325
- Financial income -€144,727
down €144,727 (-59.7%), from €242,295 to €97,568
of which Non-recurring financial income: -€122,110
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 | €4,662,213 | €1,426,032 | -€3.2m | -69.4% |
| Fixed assets | 21/28 | €3,459,748 | €175,000 | -€3.3m | -94.9% |
| Intangible fixed assets | 21 | €975,000 | €175,000 | -€800,000 | -82.1% |
| Tangible fixed assets | 22/27 | €2,484,748 | - | -€2.5m | |
| Land and buildings | 22 | €2,484,191 | - | -€2.5m | |
| Furniture and vehicles | 24 | €556 | - | -€556 | |
| Current assets | 29/58 | €1,202,465 | €1,251,032 | +€48,567 | +4.0% |
| Amounts receivable within one year | 40/41 | €1,074,096 | €187,421 | -€886,675 | -82.6% |
| Trade receivables | 40 | €110,706 | €82,383 | -€28,323 | -25.6% |
| Other amounts receivable | 41 | €963,389 | €105,038 | -€858,352 | -89.1% |
| Current investments | 50/53 | - | €1,000,000 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €124,728 | €59,844 | -€64,885 | -52.0% |
| Deferred charges and accrued income | 490/1 | €3,641 | €3,768 | +€127 | +3.5% |
| Total equity and liabilities | 10/49 | €4,662,213 | €1,426,032 | -€3.2m | -69.4% |
| Equity | 10/15 | €2,499,664 | €609,780 | -€1.9m | -75.6% |
| 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% |
| Revaluation surpluses | 12 | €2,140,400 | - | -€2.1m | |
| Reserves | 13 | €296,525 | €296,525 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €290,325 | €290,325 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €251,256 | +€251,256 | |
| Investment grants | 15 | €740 | - | -€740 | |
| Provisions and deferred taxes | 16 | €329,554 | €389,911 | +€60,357 | +18.3% |
| Provisions for liabilities and charges | 160/5 | €329,554 | €389,911 | +€60,357 | +18.3% |
| Other liabilities and charges | 164/5 | €329,554 | €389,911 | +€60,357 | +18.3% |
| Amounts payable | 17/49 | €1,832,994 | €426,341 | -€1.4m | -76.7% |
| Amounts payable within one year | 42/48 | €1,822,585 | €426,341 | -€1.4m | -76.6% |
| Trade debts | 44 | €550,384 | €425,485 | -€124,899 | -22.7% |
| Suppliers | 440/4 | €550,384 | €425,485 | -€124,899 | -22.7% |
| Taxes, remuneration and social security | 45 | €9,095 | - | -€9,095 | |
| Remuneration and social security | 454/9 | €9,095 | - | -€9,095 | |
| Other amounts payable | 47/48 | €1,263,105 | €856 | -€1.3m | -99.9% |
| Accrued charges and deferred income | 492/3 | €10,409 | - | -€10,409 | |
| Non-recurring operating income | 76A | - | €1,856,208 | +€1.9m | |
| Remuneration, social security and pensions | 62 | €54,825 | €43,882 | -€10,943 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,975 | €800,000 | +€675,025 | +540% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €144,201 | €60,357 | -€83,844 | -58.1% |
| Other operating charges | 640/8 | €14,596 | €221,531 | +€206,935 | +1,418% |
| Non-recurring operating charges | 66A | - | €556 | +€556 | |
| Gross operating margin | 9900 | -€163,671 | €1,442,621 | +€1.6m | |
| Operating profit (loss) | 9901 | -€502,268 | €316,296 | +€818,564 | |
| Financial income | 75/76B | €242,295 | €97,568 | -€144,727 | -59.7% |
| Recurring financial income | 75 | €120,185 | €97,568 | -€22,617 | -18.8% |
| Non-recurring financial income | 76B | €122,110 | - | -€122,110 | |
| Financial charges | 65/66B | €618 | €162,608 | +€161,990 | +26,223% |
| Recurring financial charges | 65 | €618 | €283 | -€335 | -54.2% |
| Non-recurring financial charges | 66B | - | €162,325 | +€162,325 | |
| Profit (loss) for the period before taxes | 9903 | -€260,591 | €251,256 | +€511,847 | |
| Income taxes | 67/77 | €1,439 | - | -€1,439 | |
| Profit (loss) for the period | 9904 | -€262,030 | €251,256 | +€513,285 | |
| Profit (loss) for the period to be appropriated | 9905 | -€262,030 | €251,256 | +€513,285 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.