SCOPE INVEST: 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 INVEST
NACE 46.180, Agents specialised in the wholesale of other particular products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€534
2024 · -€120,003+€119,468
Equity
€5.4m
2024 · €5.4m-€534
Cash
€192,026
2024 · €606,914-€414,888
Balance sheet total
€5.6m
2024 · €5.6m+€26,734
Largest movements
Assets
- Receivables within one year +€439,763
up €439,763 (+13.5%), from €3.3m to €3.7m
of which Other amounts receivable: +€321,887
- Cash -€414,888
down €414,888 (-68.4%), from €606,914 to €192,026
mainly Receivables within one year (-€439,763) and Investment in fixed assets (net) (-€3,936)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Other operating income +€107,393
up €107,393 (+1,248%), from €8,606 to €115,999
- Turnover -€98,128
down €98,128 (-14.2%), from €692,583 to €594,456
- Depreciation -€58,713
down €58,713 (-98.1%), from €59,825 to €1,112
- Services and other goods -€55,642
down €55,642 (-7.3%), from €759,111 to €703,468
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
-€120,003
Turnover
-€98,128
Other operating income
+€107,393
Services and other goods
+€55,642
Staff costs
+€27
Depreciation
+€58,713
Other operating charges
-€317
Other operating items
-€999
Financial income
+€622
Financial charges
-€1,001
Taxes
-€2,485
Result 2025
-€534
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€410,952
Investment
-€3,936
Financing
€0
Cash 2024
€606,914
From operations (derived)
-€410,952
Net result for the year
-€534
Depreciation
+€1,112
Receivables within one year
-€439,763
Smaller working-capital items
+€1,013
Trade debts
+€29,236
Other debts
-€2,016
Investment (derived)
-€3,936
Investment in fixed assets (net)
-€3,936
Cash 2025
€192,026
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,565,323 | €5,592,057 | +€26,734 | +0.5% |
| Fixed assets | 21/28 | €1,653,780 | €1,656,605 | +€2,825 | +0.2% |
| Tangible fixed assets | 22/27 | €999 | €3,824 | +€2,825 | +283% |
| Furniture and vehicles | 24 | - | €3,824 | +€3,824 | |
| Other tangible fixed assets | 26 | €999 | - | -€999 | |
| Financial fixed assets | 28 | €1,652,781 | €1,652,781 | = | 0.0% |
| Affiliated companies | 280/1 | €1,652,719 | €1,652,719 | = | 0.0% |
| Participating interests | 280 | €1,652,719 | €1,652,719 | = | 0.0% |
| Other financial fixed assets | 284/8 | €62 | €62 | = | 0.0% |
| Shares | 284 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €3,911,542 | €3,935,451 | +€23,909 | +0.6% |
| Amounts receivable within one year | 40/41 | €3,266,439 | €3,706,202 | +€439,763 | +13.5% |
| Trade receivables | 40 | €1,493,288 | €1,611,164 | +€117,876 | +7.9% |
| Other amounts receivable | 41 | €1,773,151 | €2,095,038 | +€321,887 | +18.2% |
| Cash at bank and in hand | 54/58 | €606,914 | €192,026 | -€414,888 | -68.4% |
| Deferred charges and accrued income | 490/1 | €38,189 | €37,224 | -€966 | -2.5% |
| Total equity and liabilities | 10/49 | €5,565,323 | €5,592,057 | +€26,734 | +0.5% |
| Equity | 10/15 | €5,430,413 | €5,429,878 | -€534 | 0.0% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €5,365,413 | €5,364,878 | -€534 | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €5,358,913 | €5,358,378 | -€534 | 0.0% |
| Amounts payable | 17/49 | €134,910 | €162,178 | +€27,268 | +20.2% |
| Amounts payable within one year | 42/48 | €134,910 | €162,178 | +€27,268 | +20.2% |
| Trade debts | 44 | €132,365 | €161,602 | +€29,236 | +22.1% |
| Suppliers | 440/4 | €132,365 | €161,602 | +€29,236 | +22.1% |
| Taxes, remuneration and social security | 45 | €529 | €577 | +€48 | +9.0% |
| Taxes | 450/3 | €529 | €577 | +€48 | +9.0% |
| Other amounts payable | 47/48 | €2,016 | - | -€2,016 | |
| Operating income | 70/76A | €701,189 | €710,455 | +€9,266 | +1.3% |
| Turnover | 70 | €692,583 | €594,456 | -€98,128 | -14.2% |
| Other operating income | 74 | €8,606 | €115,999 | +€107,393 | +1,248% |
| Operating charges | 60/66A | €823,272 | €710,205 | -€113,066 | -13.7% |
| Services and other goods | 61 | €759,111 | €703,468 | -€55,642 | -7.3% |
| Remuneration, social security and pensions | 62 | €199 | €172 | -€27 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,825 | €1,112 | -€58,713 | -98.1% |
| Other operating charges | 640/8 | €4,137 | €4,454 | +€317 | +7.7% |
| Non-recurring operating charges | 66A | - | €999 | +€999 | |
| Operating profit (loss) | 9901 | -€122,083 | €249 | +€122,332 | |
| Financial income | 75/76B | €1,168 | €1,790 | +€622 | +53.3% |
| Recurring financial income | 75 | €1,168 | €1,790 | +€622 | +53.3% |
| Income from current assets | 751 | €1,166 | €1,790 | +€624 | +53.6% |
| Other financial income | 752/9 | €2 | - | -€2 | |
| Financial charges | 65/66B | €960 | €1,961 | +€1,001 | +104% |
| Recurring financial charges | 65 | €960 | €1,961 | +€1,001 | +104% |
| Debt charges | 650 | - | €165 | +€165 | |
| Other financial charges | 652/9 | €960 | €1,796 | +€836 | +87.0% |
| Profit (loss) for the period before taxes | 9903 | -€121,875 | €78 | +€121,954 | |
| Income taxes | 67/77 | -€1,873 | €613 | +€2,485 | |
| Taxes | 670/3 | €529 | €613 | +€83 | +15.8% |
| Tax adjustments and reversals of tax provisions | 77 | €2,402 | - | -€2,402 | |
| Profit (loss) for the period | 9904 | -€120,003 | -€534 | +€119,468 | +99.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€120,003 | -€534 | +€119,468 | +99.6% |
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 23 October 2026 via checked.be.