SCOPIUS: 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.
SCOPIUS
Largest movements
- Cash +€43,302
up €43,302 (+99.9%), from €43,362 to €86,664
mainly Other debts (+€63,767) and Net result for the year (+€45,653)
- Receivables within one year -€5,938
down €5,938 (-15.1%), from €39,380 to €33,442
of which Other amounts receivable: -€5,254
- Other debts +€63,767
up €63,767 (+2261.1%), from €2,820 to €66,587
- Reserves -€19,347
down €19,347 (-10.7%), from €181,156 to €161,809
- Tax, wage and social debts -€9,665
down €9,665 (-75.0%), from €12,891 to €3,225
- Gross operating margin -€4,943
down €4,943 (-7.0%), from €70,845 to €65,902
- Taxes -€2,066
down €2,066 (-10.1%), from €20,469 to €18,404
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 | €207,252 | €243,306 | +€36,054 | +17.4% |
| Fixed assets | 21/28 | €2,125 | €2,219 | +€94 | +4.4% |
| Tangible fixed assets | 22/27 | €2,125 | €2,219 | +€94 | +4.4% |
| Plant, machinery and equipment | 23 | - | €976 | +€976 | |
| Furniture and vehicles | 24 | €2,125 | €1,243 | -€882 | -41.5% |
| Current assets | 29/58 | €205,127 | €241,088 | +€35,960 | +17.5% |
| Amounts receivable within one year | 40/41 | €39,380 | €33,442 | -€5,938 | -15.1% |
| Trade receivables | 40 | €34,026 | €33,342 | -€684 | -2.0% |
| Other amounts receivable | 41 | €5,354 | €100 | -€5,254 | -98.1% |
| Current investments | 50/53 | €115,000 | €115,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,362 | €86,664 | +€43,302 | +99.9% |
| Deferred charges and accrued income | 490/1 | €7,385 | €5,982 | -€1,403 | -19.0% |
| Total equity and liabilities | 10/49 | €207,252 | €243,306 | +€36,054 | +17.4% |
| Equity | 10/15 | €187,356 | €168,009 | -€19,347 | -10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €181,156 | €161,809 | -€19,347 | -10.7% |
| Distributable reserves | 133 | €181,156 | €161,809 | -€19,347 | -10.7% |
| Amounts payable | 17/49 | €19,897 | €75,298 | +€55,401 | +278.4% |
| Amounts payable within one year | 42/48 | €19,897 | €75,298 | +€55,401 | +278.4% |
| Financial debts | 43 | €1,021 | €967 | -€54 | -5.3% |
| Credit institutions | 430/8 | €1,021 | €967 | -€54 | -5.3% |
| Trade debts | 44 | €3,165 | €4,518 | +€1,353 | +42.8% |
| Suppliers | 440/4 | €3,165 | €4,518 | +€1,353 | +42.8% |
| Taxes, remuneration and social security | 45 | €12,891 | €3,225 | -€9,665 | -75.0% |
| Taxes | 450/3 | €12,891 | €3,225 | -€9,665 | -75.0% |
| Other amounts payable | 47/48 | €2,820 | €66,587 | +€63,767 | +2261.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €853 | €987 | +€134 | +15.7% |
| Other operating charges | 640/8 | €1,461 | €1,253 | -€208 | -14.2% |
| Gross operating margin | 9900 | €70,845 | €65,902 | -€4,943 | -7.0% |
| Operating profit (loss) | 9901 | €68,531 | €63,662 | -€4,869 | -7.1% |
| Financial income | 75/76B | €633 | €593 | -€40 | -6.3% |
| Recurring financial income | 75 | €633 | €593 | -€40 | -6.3% |
| Financial charges | 65/66B | €200 | €199 | -€1 | -0.3% |
| Recurring financial charges | 65 | €200 | €199 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €68,964 | €64,056 | -€4,908 | -7.1% |
| Income taxes | 67/77 | €20,469 | €18,404 | -€2,066 | -10.1% |
| Profit (loss) for the period | 9904 | €48,495 | €45,653 | -€2,842 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,495 | €45,653 | -€2,842 | -5.9% |
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 6 October 2026 via checked.be.