SCOPERNIA: 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.
SCOPERNIA
Largest movements
- Cash -€73,962
down €73,962 (-48.5%), from €152,633 to €78,671
mainly Receivables within one year (-€66,831) and Short-term financial debts (-€30,883)
- Receivables within one year +€66,831
up €66,831 (+135%), from €49,374 to €116,205
of which Trade receivables: +€70,486
- Short-term financial debts -€30,883
down €30,883 (-100%), from €30,883 to €0
of which Credit institutions: -€30,000
- Trade debts -€25,446
down €25,446 (-70.6%), from €36,027 to €10,580
- Tax, wage and social debts +€24,548
up €24,548 (+198%), from €12,382 to €36,931
of which Taxes: +€24,548
- Reserves +€23,015
up €23,015 (+18.0%), from €127,519 to €150,535
of which Distributable reserves: +€23,015
- Staff costs +€8,951
up €8,951, from -€7,490 to €1,461
- Gross operating margin +€4,430
up €4,430 (+13.5%), from €32,852 to €37,282
- Financial charges -€991
down €991 (-29.2%), from €3,390 to €2,398
- Taxes -€866
down €866 (-8.9%), from €9,750 to €8,884
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 | €225,412 | €216,645 | -€8,766 | -3.9% |
| Fixed assets | 21/28 | €1,207 | €600 | -€607 | -50.3% |
| Tangible fixed assets | 22/27 | €607 | €0 | -€607 | -100% |
| Furniture and vehicles | 24 | €607 | €0 | -€607 | -100% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €224,205 | €216,045 | -€8,159 | -3.6% |
| Amounts receivable within one year | 40/41 | €49,374 | €116,205 | +€66,831 | +135% |
| Trade receivables | 40 | €44,454 | €114,940 | +€70,486 | +159% |
| Other amounts receivable | 41 | €4,920 | €1,265 | -€3,655 | -74.3% |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €152,633 | €78,671 | -€73,962 | -48.5% |
| Deferred charges and accrued income | 490/1 | €2,198 | €1,169 | -€1,028 | -46.8% |
| Total equity and liabilities | 10/49 | €225,412 | €216,645 | -€8,766 | -3.9% |
| Equity | 10/15 | €146,119 | €169,135 | +€23,015 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,519 | €150,535 | +€23,015 | +18.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Own shares acquired | 1312 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €107,519 | €130,535 | +€23,015 | +21.4% |
| Amounts payable | 17/49 | €79,292 | €47,511 | -€31,782 | -40.1% |
| Amounts payable within one year | 42/48 | €79,292 | €47,511 | -€31,782 | -40.1% |
| Financial debts | 43 | €30,883 | €0 | -€30,883 | -100% |
| Credit institutions | 430/8 | €30,000 | €0 | -€30,000 | -100% |
| Other loans | 439 | €883 | €0 | -€883 | -100% |
| Trade debts | 44 | €36,027 | €10,580 | -€25,446 | -70.6% |
| Suppliers | 440/4 | €36,027 | €10,580 | -€25,446 | -70.6% |
| Taxes, remuneration and social security | 45 | €12,382 | €36,931 | +€24,548 | +198% |
| Taxes | 450/3 | €12,382 | €36,931 | +€24,548 | +198% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | -€7,490 | €1,461 | +€8,951 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €862 | €607 | -€255 | -29.6% |
| Other operating charges | 640/8 | €659 | €1,023 | +€364 | +55.2% |
| Gross operating margin | 9900 | €32,852 | €37,282 | +€4,430 | +13.5% |
| Operating profit (loss) | 9901 | €38,821 | €34,191 | -€4,630 | -11.9% |
| Financial income | 75/76B | €0 | €106 | +€106 | +30,291% |
| Recurring financial income | 75 | €0 | €106 | +€106 | +30,291% |
| Financial charges | 65/66B | €3,390 | €2,398 | -€991 | -29.2% |
| Recurring financial charges | 65 | €3,390 | €2,398 | -€991 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €35,432 | €31,899 | -€3,533 | -10.0% |
| Income taxes | 67/77 | €9,750 | €8,884 | -€866 | -8.9% |
| Profit (loss) for the period | 9904 | €25,682 | €23,015 | -€2,667 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,682 | €23,015 | -€2,667 | -10.4% |
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 14 October 2026 via checked.be.