SCOPES DESIGN: 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.
SCOPES DESIGN
Largest movements
- Receivables within one year -€31,632
down €31,632 (-52.2%), from €60,549 to €28,916
of which Other amounts receivable: -€44,233
- Cash -€21,977
down €21,977 (-38.1%), from €57,751 to €35,774
mainly Short-term financial debts (-€75,000) and Trade debts (-€27,658)
- Deferred charges and accrued income -€6,792
down €6,792 (-87.7%), from €7,741 to €949
- Tangible fixed assets -€4,076
down €4,076 (-1.7%), from €234,864 to €230,788
of which Land and buildings: -€8,338
- Short-term financial debts -€75,000
no longer reported in 2025 (was €75,000)
- Other debts +€35,254
new in 2025: €35,254
- Trade debts -€27,658
down €27,658 (-40.1%), from €68,900 to €41,242
- Profit (loss) carried forward +€16,785
up €16,785, from -€8,362 to €8,423
- Debts after one year -€14,926
down €14,926 (-31.1%), from €48,020 to €33,095
- Gross operating margin +€31,455
up €31,455 (+173.3%), from €18,156 to €49,610
- Staff costs -€9,413
no longer reported in 2025 (was €9,413)
- Depreciation +€6,073
up €6,073 (+34.6%), from €17,573 to €23,645
- Taxes +€4,371
new in 2025: €4,371
- Financial charges -€2,279
down €2,279 (-42.5%), from €5,364 to €3,085
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 | €360,964 | €296,487 | -€64,478 | -17.9% |
| Fixed assets | 21/28 | €234,924 | €230,848 | -€4,076 | -1.7% |
| Tangible fixed assets | 22/27 | €234,864 | €230,788 | -€4,076 | -1.7% |
| Land and buildings | 22 | €155,901 | €147,562 | -€8,338 | -5.3% |
| Plant, machinery and equipment | 23 | €77,379 | €76,062 | -€1,317 | -1.7% |
| Furniture and vehicles | 24 | €1,585 | €7,164 | +€5,579 | +352.1% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €126,041 | €65,639 | -€60,402 | -47.9% |
| Amounts receivable within one year | 40/41 | €60,549 | €28,916 | -€31,632 | -52.2% |
| Trade receivables | 40 | €1,204 | €13,805 | +€12,601 | +1046.6% |
| Other amounts receivable | 41 | €59,345 | €15,112 | -€44,233 | -74.5% |
| Cash at bank and in hand | 54/58 | €57,751 | €35,774 | -€21,977 | -38.1% |
| Deferred charges and accrued income | 490/1 | €7,741 | €949 | -€6,792 | -87.7% |
| Total equity and liabilities | 10/49 | €360,964 | €296,487 | -€64,478 | -17.9% |
| Equity | 10/15 | €153,085 | €169,869 | +€16,785 | +11.0% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €36,447 | €36,447 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €23,947 | €23,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,362 | €8,423 | +€16,785 | |
| Amounts payable | 17/49 | €207,880 | €126,617 | -€81,262 | -39.1% |
| Amounts payable after more than one year | 17 | €48,020 | €33,095 | -€14,926 | -31.1% |
| Financial debts | 170/4 | €48,020 | €33,095 | -€14,926 | -31.1% |
| Amounts payable within one year | 42/48 | €159,860 | €92,785 | -€67,074 | -42.0% |
| Current portion of amounts payable after more than one year | 42 | €14,336 | €14,926 | +€589 | +4.1% |
| Financial debts | 43 | €75,000 | - | -€75,000 | |
| Credit institutions | 430/8 | €75,000 | - | -€75,000 | |
| Trade debts | 44 | €68,900 | €41,242 | -€27,658 | -40.1% |
| Suppliers | 440/4 | €68,900 | €41,242 | -€27,658 | -40.1% |
| Taxes, remuneration and social security | 45 | €1,623 | €1,364 | -€259 | -16.0% |
| Taxes | 450/3 | €1,623 | €1,364 | -€259 | -16.0% |
| Other amounts payable | 47/48 | - | €35,254 | +€35,254 | |
| Accrued charges and deferred income | 492/3 | - | €737 | +€737 | |
| Remuneration, social security and pensions | 62 | €9,413 | - | -€9,413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,573 | €23,645 | +€6,073 | +34.6% |
| Other operating charges | 640/8 | €2,218 | €2,157 | -€60 | -2.7% |
| Gross operating margin | 9900 | €18,156 | €49,610 | +€31,455 | +173.3% |
| Operating profit (loss) | 9901 | -€11,048 | €23,808 | +€34,856 | |
| Financial income | 75/76B | €5 | €434 | +€428 | +8208.0% |
| Recurring financial income | 75 | €5 | €434 | +€428 | +8208.0% |
| Financial charges | 65/66B | €5,364 | €3,085 | -€2,279 | -42.5% |
| Recurring financial charges | 65 | €5,364 | €3,085 | -€2,279 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,407 | €21,156 | +€37,563 | |
| Income taxes | 67/77 | - | €4,371 | +€4,371 | |
| Profit (loss) for the period | 9904 | -€16,407 | €16,785 | +€33,192 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,407 | €16,785 | +€33,192 |
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 5 October 2026 via checked.be.