SCOPIUS LFP: 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 LFP
Largest movements
- Cash +€26,183
up €26,183 (+68.6%), from €38,181 to €64,365
mainly Net result for the year (+€37,411) and Depreciation (+€25,467)
- Tangible fixed assets -€25,467
down €25,467 (-9.3%), from €273,984 to €248,517
of which Land and buildings: -€24,622
- Receivables within one year -€3,643
down €3,643 (-38.0%), from €9,587 to €5,944
of which Trade receivables: -€1,893
- Reserves +€37,411
up €37,411 (+29.0%), from €128,888 to €166,298
- Debts after one year -€25,930
down €25,930 (-22.0%), from €117,831 to €91,900
- Other debts -€11,236
down €11,236 (-54.0%), from €20,791 to €9,555
- Gross operating margin +€3,868
up €3,868 (+4.4%), from €87,228 to €91,096
- Taxes +€1,114
up €1,114 (+5.9%), from €18,793 to €19,907
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 | €331,295 | €327,334 | -€3,961 | -1.2% |
| Fixed assets | 21/28 | €274,317 | €248,850 | -€25,467 | -9.3% |
| Tangible fixed assets | 22/27 | €273,984 | €248,517 | -€25,467 | -9.3% |
| Land and buildings | 22 | €268,889 | €244,267 | -€24,622 | -9.2% |
| Furniture and vehicles | 24 | €3,096 | €2,530 | -€566 | -18.3% |
| Other tangible fixed assets | 26 | €1,999 | €1,719 | -€280 | -14.0% |
| Financial fixed assets | 28 | €333 | €333 | = | 0.0% |
| Current assets | 29/58 | €56,978 | €78,484 | +€21,506 | +37.7% |
| Stocks and contracts in progress | 3 | €7,920 | €7,900 | -€20 | -0.3% |
| Stocks | 30/36 | €7,920 | €7,900 | -€20 | -0.3% |
| Amounts receivable within one year | 40/41 | €9,587 | €5,944 | -€3,643 | -38.0% |
| Trade receivables | 40 | €7,499 | €5,607 | -€1,893 | -25.2% |
| Other amounts receivable | 41 | €2,088 | €337 | -€1,750 | -83.8% |
| Cash at bank and in hand | 54/58 | €38,181 | €64,365 | +€26,183 | +68.6% |
| Deferred charges and accrued income | 490/1 | €1,290 | €275 | -€1,015 | -78.7% |
| Total equity and liabilities | 10/49 | €331,295 | €327,334 | -€3,961 | -1.2% |
| Equity | 10/15 | €147,488 | €184,898 | +€37,411 | +25.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €128,888 | €166,298 | +€37,411 | +29.0% |
| Distributable reserves | 133 | €128,888 | €166,298 | +€37,411 | +29.0% |
| Amounts payable | 17/49 | €183,807 | €142,436 | -€41,372 | -22.5% |
| Amounts payable after more than one year | 17 | €117,831 | €91,900 | -€25,930 | -22.0% |
| Financial debts | 170/4 | €117,831 | €91,900 | -€25,930 | -22.0% |
| Amounts payable within one year | 42/48 | €63,977 | €46,985 | -€16,992 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €27,096 | €25,930 | -€1,165 | -4.3% |
| Financial debts | 43 | €613 | €813 | +€201 | +32.7% |
| Credit institutions | 430/8 | €613 | €813 | +€201 | +32.7% |
| Trade debts | 44 | €6,020 | €2,914 | -€3,107 | -51.6% |
| Suppliers | 440/4 | €6,020 | €2,914 | -€3,107 | -51.6% |
| Taxes, remuneration and social security | 45 | €9,457 | €7,772 | -€1,684 | -17.8% |
| Taxes | 450/3 | €9,457 | €7,772 | -€1,684 | -17.8% |
| Other amounts payable | 47/48 | €20,791 | €9,555 | -€11,236 | -54.0% |
| Accrued charges and deferred income | 492/3 | €2,000 | €3,551 | +€1,551 | +77.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,615 | €25,467 | -€148 | -0.6% |
| Other operating charges | 640/8 | €4,986 | €5,038 | +€52 | +1.0% |
| Gross operating margin | 9900 | €87,228 | €91,096 | +€3,868 | +4.4% |
| Operating profit (loss) | 9901 | €56,627 | €60,591 | +€3,964 | +7.0% |
| Financial income | 75/76B | €83 | €235 | +€153 | +184.1% |
| Recurring financial income | 75 | €83 | €235 | +€153 | +184.1% |
| Financial charges | 65/66B | €4,046 | €3,509 | -€537 | -13.3% |
| Recurring financial charges | 65 | €4,046 | €3,509 | -€537 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €52,664 | €57,318 | +€4,654 | +8.8% |
| Income taxes | 67/77 | €18,793 | €19,907 | +€1,114 | +5.9% |
| Profit (loss) for the period | 9904 | €33,871 | €37,411 | +€3,540 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,871 | €37,411 | +€3,540 | +10.5% |
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 30 September 2026 via checked.be.