Scope-IT: what changed
Two fiscal 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-IT
Largest movements
- Tangible fixed assets -€28,074
down €28,074 (-7.1%), from €392,987 to €364,913
of which Furniture and vehicles: -€18,872
- Cash +€9,296
up €9,296 (+22.5%), from €41,265 to €50,561
mainly Net result for the year (+€40,408) and Depreciation (+€30,939)
- Debts after one year -€36,212
down €36,212 (-13.7%), from €263,403 to €227,191
- Reserves +€17,819
up €17,819 (+14.1%), from €126,303 to €144,122
- Gross operating margin +€13,676
up €13,676 (+16.2%), from €84,239 to €97,915
- Taxes +€3,345
up €3,345 (+23.2%), from €14,408 to €17,753
- Financial charges -€1,177
down €1,177 (-14.6%), from €8,079 to €6,902
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 | €463,821 | €443,351 | -€20,470 | -4.4% |
| Fixed assets | 21/28 | €392,987 | €364,913 | -€28,074 | -7.1% |
| Tangible fixed assets | 22/27 | €392,987 | €364,913 | -€28,074 | -7.1% |
| Land and buildings | 22 | €304,192 | €295,372 | -€8,820 | -2.9% |
| Plant, machinery and equipment | 23 | €3,936 | €3,554 | -€382 | -9.7% |
| Furniture and vehicles | 24 | €84,858 | €65,987 | -€18,872 | -22.2% |
| Current assets | 29/58 | €70,834 | €78,438 | +€7,604 | +10.7% |
| Amounts receivable within one year | 40/41 | €25,119 | €22,227 | -€2,892 | -11.5% |
| Trade receivables | 40 | €24,017 | €21,239 | -€2,778 | -11.6% |
| Other amounts receivable | 41 | €1,102 | €988 | -€114 | -10.3% |
| Current investments | 50/53 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,265 | €50,561 | +€9,296 | +22.5% |
| Deferred charges and accrued income | 490/1 | €3,450 | €4,650 | +€1,200 | +34.8% |
| Total equity and liabilities | 10/49 | €463,821 | €443,351 | -€20,470 | -4.4% |
| Equity | 10/15 | €142,540 | €160,359 | +€17,819 | +12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €9,122 | €9,122 | = | 0.0% |
| Reserves | 13 | €126,303 | €144,122 | +€17,819 | +14.1% |
| Distributable reserves | 133 | €126,303 | €144,122 | +€17,819 | +14.1% |
| Profit (loss) carried forward | 14 | €914 | €914 | = | 0.0% |
| Amounts payable | 17/49 | €321,281 | €282,992 | -€38,289 | -11.9% |
| Amounts payable after more than one year | 17 | €263,403 | €227,191 | -€36,212 | -13.7% |
| Financial debts | 170/4 | €263,403 | €227,191 | -€36,212 | -13.7% |
| Amounts payable within one year | 42/48 | €55,945 | €55,076 | -€869 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €35,189 | €36,212 | +€1,024 | +2.9% |
| Financial debts | 43 | - | €281 | +€281 | |
| Credit institutions | 430/8 | - | €281 | +€281 | |
| Trade debts | 44 | €5,328 | €1,218 | -€4,111 | -77.2% |
| Suppliers | 440/4 | €5,328 | €1,218 | -€4,111 | -77.2% |
| Taxes, remuneration and social security | 45 | €14,351 | €15,512 | +€1,160 | +8.1% |
| Taxes | 450/3 | €14,351 | €15,512 | +€1,160 | +8.1% |
| Other amounts payable | 47/48 | €1,076 | €1,853 | +€777 | +72.2% |
| Accrued charges and deferred income | 492/3 | €1,934 | €726 | -€1,208 | -62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,567 | €30,939 | +€372 | +1.2% |
| Other operating charges | 640/8 | €1,811 | €1,914 | +€102 | +5.6% |
| Gross operating margin | 9900 | €84,239 | €97,915 | +€13,676 | +16.2% |
| Operating profit (loss) | 9901 | €51,861 | €65,063 | +€13,201 | +25.5% |
| Financial income | 75/76B | €200 | €0 | -€200 | -100.0% |
| Recurring financial income | 75 | €200 | €0 | -€200 | -100.0% |
| Financial charges | 65/66B | €8,079 | €6,902 | -€1,177 | -14.6% |
| Recurring financial charges | 65 | €8,079 | €6,902 | -€1,177 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €43,982 | €58,161 | +€14,179 | +32.2% |
| Income taxes | 67/77 | €14,408 | €17,753 | +€3,345 | +23.2% |
| Profit (loss) for the period | 9904 | €29,574 | €40,408 | +€10,834 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,574 | €40,408 | +€10,834 | +36.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.