SCOPIC: 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.
SCOPIC
Largest movements
- Intangible fixed assets -€120,000
down €120,000 (-33.3%), from €360,000 to €240,000
- Receivables within one year +€80,683
up €80,683 (+12.9%), from €626,308 to €706,991
of which Trade receivables: +€67,688
- Tangible fixed assets +€73,188
up €73,188 (+12.2%), from €597,472 to €670,660
of which Leasing and similar rights: +€143,276
- Cash +€34,737
up €34,737 (+95.1%), from €36,517 to €71,255
mainly Depreciation (+€431,867) and Trade debts (+€84,853)
- Trade debts +€84,853
up €84,853 (+30.4%), from €279,380 to €364,233
- Current portion of long-term debt -€68,830
down €68,830 (-15.5%), from €443,311 to €374,481
- Debts after one year +€31,037
up €31,037 (+5.9%), from €527,068 to €558,105
- Depreciation -€62,151
down €62,151 (-12.6%), from €494,018 to €431,867
- Gross operating margin -€50,303
down €50,303 (-6.1%), from €824,965 to €774,662
- Financial charges -€23,574
down €23,574 (-50.5%), from €46,685 to €23,111
- Taxes +€16,602
new in 2025: €16,602
- Staff costs +€9,272
up €9,272 (+3.3%), from €277,116 to €286,388
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 | €1,637,677 | €1,706,664 | +€68,986 | +4.2% |
| Fixed assets | 21/28 | €957,652 | €910,840 | -€46,812 | -4.9% |
| Intangible fixed assets | 21 | €360,000 | €240,000 | -€120,000 | -33.3% |
| Tangible fixed assets | 22/27 | €597,472 | €670,660 | +€73,188 | +12.2% |
| Furniture and vehicles | 24 | €70,109 | €20 | -€70,089 | -100.0% |
| Leasing and similar rights | 25 | €527,364 | €670,640 | +€143,276 | +27.2% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €680,025 | €795,824 | +€115,799 | +17.0% |
| Amounts receivable within one year | 40/41 | €626,308 | €706,991 | +€80,683 | +12.9% |
| Trade receivables | 40 | €609,240 | €676,929 | +€67,688 | +11.1% |
| Other amounts receivable | 41 | €17,068 | €30,062 | +€12,994 | +76.1% |
| Cash at bank and in hand | 54/58 | €36,517 | €71,255 | +€34,737 | +95.1% |
| Deferred charges and accrued income | 490/1 | €17,200 | €17,579 | +€379 | +2.2% |
| Total equity and liabilities | 10/49 | €1,637,677 | €1,706,664 | +€68,986 | +4.2% |
| Equity | 10/15 | €81,197 | €97,662 | +€16,465 | +20.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €61,197 | €77,662 | +€16,465 | +26.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €59,197 | €75,662 | +€16,465 | +27.8% |
| Amounts payable | 17/49 | €1,556,480 | €1,609,002 | +€52,521 | +3.4% |
| Amounts payable after more than one year | 17 | €527,068 | €558,105 | +€31,037 | +5.9% |
| Financial debts | 170/4 | €527,068 | €558,105 | +€31,037 | +5.9% |
| Amounts payable within one year | 42/48 | €1,029,412 | €1,050,896 | +€21,484 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €443,311 | €374,481 | -€68,830 | -15.5% |
| Trade debts | 44 | €279,380 | €364,233 | +€84,853 | +30.4% |
| Suppliers | 440/4 | €279,380 | €364,233 | +€84,853 | +30.4% |
| Taxes, remuneration and social security | 45 | €10,386 | €25,847 | +€15,461 | +149% |
| Taxes | 450/3 | €168 | €13,412 | +€13,243 | +7,879% |
| Remuneration and social security | 454/9 | €10,218 | €12,436 | +€2,218 | +21.7% |
| Other amounts payable | 47/48 | €296,335 | €286,335 | -€10,000 | -3.4% |
| Non-recurring operating income | 76A | - | €93,704 | +€93,704 | |
| Remuneration, social security and pensions | 62 | €277,116 | €286,388 | +€9,272 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €494,018 | €431,867 | -€62,151 | -12.6% |
| Other operating charges | 640/8 | €3,450 | €4,103 | +€653 | +18.9% |
| Gross operating margin | 9900 | €824,965 | €774,662 | -€50,303 | -6.1% |
| Operating profit (loss) | 9901 | €50,381 | €52,304 | +€1,923 | +3.8% |
| Financial income | 75/76B | - | €3,874 | +€3,874 | |
| Recurring financial income | 75 | - | €3,874 | +€3,874 | |
| Financial charges | 65/66B | €46,685 | €23,111 | -€23,574 | -50.5% |
| Recurring financial charges | 65 | €46,685 | €23,111 | -€23,574 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | €3,696 | €33,067 | +€29,372 | +795% |
| Income taxes | 67/77 | - | €16,602 | +€16,602 | |
| Profit (loss) for the period | 9904 | €3,696 | €16,465 | +€12,769 | +346% |
| Profit (loss) for the period to be appropriated | 9905 | €3,696 | €16,465 | +€12,769 | +346% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.