SCOPO: 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.
SCOPO
Largest movements
- Receivables within one year +€2,880
up €2,880 (+176.5%), from €1,631 to €4,511
of which Trade receivables: +€2,934
- Tangible fixed assets -€2,384
down €2,384 (-52.7%), from €4,523 to €2,140
- Cash +€2,046
up €2,046 (+180.7%), from €1,132 to €3,178
mainly Net result for the year (+€4,707) and Investment in fixed assets (net) (+€2,044)
- Deferred charges and accrued income -€1,940
down €1,940 (-94.7%), from €2,048 to €108
- Trade debts -€5,759
down €5,759 (-64.6%), from €8,919 to €3,159
- Profit (loss) carried forward +€4,707
up €4,707, from -€2,239 to €2,468
- Tax, wage and social debts +€1,559
new in 2025: €1,559
- Gross operating margin +€5,167
up €5,167 (+189.7%), from €2,724 to €7,890
- Taxes +€1,559
new in 2025: €1,559
- Depreciation -€637
down €637 (-65.2%), from €977 to €340
- Other operating charges -€315
down €315 (-23.6%), from €1,335 to €1,021
- Financial charges +€137
up €137 (+99.1%), from €138 to €275
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 | €9,335 | €9,937 | +€602 | +6.5% |
| Fixed assets | 21/28 | €4,523 | €2,140 | -€2,384 | -52.7% |
| Tangible fixed assets | 22/27 | €4,523 | €2,140 | -€2,384 | -52.7% |
| Furniture and vehicles | 24 | €4,523 | €2,140 | -€2,384 | -52.7% |
| Current assets | 29/58 | €4,812 | €7,798 | +€2,986 | +62.1% |
| Amounts receivable within one year | 40/41 | €1,631 | €4,511 | +€2,880 | +176.5% |
| Trade receivables | 40 | - | €2,934 | +€2,934 | |
| Other amounts receivable | 41 | €1,631 | €1,577 | -€54 | -3.3% |
| Cash at bank and in hand | 54/58 | €1,132 | €3,178 | +€2,046 | +180.7% |
| Deferred charges and accrued income | 490/1 | €2,048 | €108 | -€1,940 | -94.7% |
| Total equity and liabilities | 10/49 | €9,335 | €9,937 | +€602 | +6.5% |
| Equity | 10/15 | -€239 | €4,468 | +€4,707 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,239 | €2,468 | +€4,707 | |
| Amounts payable | 17/49 | €9,574 | €5,469 | -€4,105 | -42.9% |
| Amounts payable within one year | 42/48 | €9,574 | €5,469 | -€4,105 | -42.9% |
| Trade debts | 44 | €8,919 | €3,159 | -€5,759 | -64.6% |
| Suppliers | 440/4 | €8,919 | €3,159 | -€5,759 | -64.6% |
| Taxes, remuneration and social security | 45 | - | €1,559 | +€1,559 | |
| Taxes | 450/3 | - | €1,559 | +€1,559 | |
| Other amounts payable | 47/48 | €656 | €751 | +€96 | +14.6% |
| Non-recurring operating income | 76A | - | €2,477 | +€2,477 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €977 | €340 | -€637 | -65.2% |
| Other operating charges | 640/8 | €1,335 | €1,021 | -€315 | -23.6% |
| Gross operating margin | 9900 | €2,724 | €7,890 | +€5,167 | +189.7% |
| Operating profit (loss) | 9901 | €412 | €6,530 | +€6,119 | +1486.6% |
| Financial income | 75/76B | €7 | €11 | +€4 | +63.6% |
| Recurring financial income | 75 | €7 | €11 | +€4 | +63.6% |
| Financial charges | 65/66B | €138 | €275 | +€137 | +99.1% |
| Recurring financial charges | 65 | €138 | €275 | +€137 | +99.1% |
| Profit (loss) for the period before taxes | 9903 | €280 | €6,266 | +€5,986 | +2136.8% |
| Income taxes | 67/77 | - | €1,559 | +€1,559 | |
| Profit (loss) for the period | 9904 | €280 | €4,707 | +€4,427 | +1580.3% |
| Profit (loss) for the period to be appropriated | 9905 | €280 | €4,707 | +€4,427 | +1580.3% |
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 10 October 2026 via checked.be.