SCOPIN: 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.
SCOPIN
Largest movements
- Receivables within one year +€59,943
up €59,943 (+10.5%), from €572,140 to €632,083
of which Trade receivables: +€82,642
- Tangible fixed assets -€38,378
down €38,378 (-38.8%), from €98,975 to €60,597
of which Furniture and vehicles: -€39,220
- Cash +€20,216
up €20,216 (+42.8%), from €47,246 to €67,462
mainly Other debts (+€194,922) and Depreciation (+€51,699)
- Profit (loss) carried forward -€231,031
down €231,031 (-100%), from -€230,438 to -€461,469
- Other debts +€194,922
up €194,922 (+1,089%), from €17,898 to €212,819
- Tax, wage and social debts +€48,349
up €48,349 (+8.4%), from €576,921 to €625,270
of which Remuneration and social security: +€47,320
- Trade debts +€30,256
up €30,256 (+13.6%), from €222,747 to €253,003
- Staff costs +€237,857
up €237,857 (+6.7%), from €3.6m to €3.8m
- Gross operating margin +€97,741
up €97,741 (+2.8%), from €3.5m to €3.6m
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 | €734,148 | €776,670 | +€42,522 | +5.8% |
| Fixed assets | 21/28 | €99,975 | €61,597 | -€38,378 | -38.4% |
| Tangible fixed assets | 22/27 | €98,975 | €60,597 | -€38,378 | -38.8% |
| Plant, machinery and equipment | 23 | €16,696 | €14,265 | -€2,431 | -14.6% |
| Furniture and vehicles | 24 | €82,220 | €43,000 | -€39,220 | -47.7% |
| Other tangible fixed assets | 26 | €58 | €3,331 | +€3,273 | +5,663% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €634,173 | €715,074 | +€80,900 | +12.8% |
| Stocks and contracts in progress | 3 | €5,800 | €5,037 | -€763 | -13.2% |
| Stocks | 30/36 | €5,800 | €5,037 | -€763 | -13.2% |
| Amounts receivable within one year | 40/41 | €572,140 | €632,083 | +€59,943 | +10.5% |
| Trade receivables | 40 | €462,761 | €545,403 | +€82,642 | +17.9% |
| Other amounts receivable | 41 | €109,379 | €86,680 | -€22,699 | -20.8% |
| Cash at bank and in hand | 54/58 | €47,246 | €67,462 | +€20,216 | +42.8% |
| Deferred charges and accrued income | 490/1 | €8,986 | €10,491 | +€1,504 | +16.7% |
| Total equity and liabilities | 10/49 | €734,148 | €776,670 | +€42,522 | +5.8% |
| Equity | 10/15 | -€83,527 | -€314,558 | -€231,031 | -277% |
| Contributions | 10/11 | €116,510 | €116,510 | = | 0.0% |
| Capital | 10 | €116,510 | €116,510 | = | 0.0% |
| Issued capital | 100 | €116,510 | €116,510 | = | 0.0% |
| Reserves | 13 | €30,401 | €30,401 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,651 | €11,651 | = | 0.0% |
| Legal reserve | 130 | €11,651 | €11,651 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€230,438 | -€461,469 | -€231,031 | -100% |
| Amounts payable | 17/49 | €817,675 | €1,091,228 | +€273,553 | +33.5% |
| Amounts payable within one year | 42/48 | €817,675 | €1,091,228 | +€273,553 | +33.5% |
| Financial debts | 43 | €109 | €135 | +€26 | +23.7% |
| Credit institutions | 430/8 | €109 | €135 | +€26 | +23.7% |
| Trade debts | 44 | €222,747 | €253,003 | +€30,256 | +13.6% |
| Suppliers | 440/4 | €222,747 | €253,003 | +€30,256 | +13.6% |
| Taxes, remuneration and social security | 45 | €576,921 | €625,270 | +€48,349 | +8.4% |
| Taxes | 450/3 | €63,796 | €64,825 | +€1,029 | +1.6% |
| Remuneration and social security | 454/9 | €513,125 | €560,445 | +€47,320 | +9.2% |
| Other amounts payable | 47/48 | €17,898 | €212,819 | +€194,922 | +1,089% |
| Remuneration, social security and pensions | 62 | €3,562,015 | €3,799,872 | +€237,857 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,260 | €51,699 | -€16,560 | -24.3% |
| Other operating charges | 640/8 | €6,185 | €8,261 | +€2,076 | +33.6% |
| Gross operating margin | 9900 | €3,532,692 | €3,630,433 | +€97,741 | +2.8% |
| Operating profit (loss) | 9901 | -€103,768 | -€229,399 | -€125,632 | -121% |
| Financial charges | 65/66B | €964 | €934 | -€30 | -3.1% |
| Recurring financial charges | 65 | €964 | €934 | -€30 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€104,731 | -€230,334 | -€125,602 | -120% |
| Income taxes | 67/77 | €713 | €697 | -€16 | -2.2% |
| Profit (loss) for the period | 9904 | -€105,444 | -€231,031 | -€125,586 | -119% |
| Profit (loss) for the period to be appropriated | 9905 | -€105,444 | -€231,031 | -€125,586 | -119% |
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 19 October 2026 via checked.be.