ScopeMed: 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.
ScopeMed
Largest movements
- Stocks and contracts -€17,239
down €17,239 (-71.5%), from €24,126 to €6,888
- Cash +€11,519
up €11,519 (+249.6%), from €4,616 to €16,135
mainly Stocks and contracts (+€17,239) and Net result for the year (+€7,191)
- Other debts -€15,670
down €15,670 (-88.1%), from €17,784 to €2,114
- Profit (loss) carried forward +€7,191
up €7,191 (+451.5%), from €1,593 to €8,784
- Tax, wage and social debts +€1,795
up €1,795 (+38.2%), from €4,704 to €6,499
- Trade debts +€1,062
up €1,062 (+49.1%), from €2,162 to €3,224
- Gross operating margin -€5,525
down €5,525 (-38.7%), from €14,283 to €8,757
- Taxes -€2,482
down €2,482 (-66.0%), from €3,759 to €1,277
- Financial charges +€182
up €182 (+146.8%), from €124 to €307
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 | €28,742 | €23,121 | -€5,621 | -19.6% |
| Current assets | 29/58 | €28,742 | €23,121 | -€5,621 | -19.6% |
| Stocks and contracts in progress | 3 | €24,126 | €6,888 | -€17,239 | -71.5% |
| Stocks | 30/36 | €24,126 | €6,888 | -€17,239 | -71.5% |
| Cash at bank and in hand | 54/58 | €4,616 | €16,135 | +€11,519 | +249.6% |
| Deferred charges and accrued income | 490/1 | - | €98 | +€98 | |
| Total equity and liabilities | 10/49 | €28,742 | €23,121 | -€5,621 | -19.6% |
| Equity | 10/15 | €4,093 | €11,284 | +€7,191 | +175.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,593 | €8,784 | +€7,191 | +451.5% |
| Amounts payable | 17/49 | €24,649 | €11,837 | -€12,812 | -52.0% |
| Amounts payable within one year | 42/48 | €24,649 | €11,837 | -€12,812 | -52.0% |
| Trade debts | 44 | €2,162 | €3,224 | +€1,062 | +49.1% |
| Suppliers | 440/4 | €2,162 | €3,224 | +€1,062 | +49.1% |
| Taxes, remuneration and social security | 45 | €4,704 | €6,499 | +€1,795 | +38.2% |
| Taxes | 450/3 | €4,704 | €6,499 | +€1,795 | +38.2% |
| Other amounts payable | 47/48 | €17,784 | €2,114 | -€15,670 | -88.1% |
| Gross operating margin | 9900 | €14,283 | €8,757 | -€5,525 | -38.7% |
| Operating profit (loss) | 9901 | €14,283 | €8,757 | -€5,525 | -38.7% |
| Financial income | 75/76B | €20 | €17 | -€3 | -13.8% |
| Recurring financial income | 75 | €20 | €17 | -€3 | -13.8% |
| Financial charges | 65/66B | €124 | €307 | +€182 | +146.8% |
| Recurring financial charges | 65 | €124 | €307 | +€182 | +146.8% |
| Profit (loss) for the period before taxes | 9903 | €14,179 | €8,468 | -€5,711 | -40.3% |
| Income taxes | 67/77 | €3,759 | €1,277 | -€2,482 | -66.0% |
| Profit (loss) for the period | 9904 | €10,419 | €7,191 | -€3,228 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,419 | €7,191 | -€3,228 | -31.0% |
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 2 October 2026 via checked.be.