SCOPO KROSNO: what changed
SCOPO KROSNO
Largest movements
- Tangible fixed assets -€18,694
down €18,694 (-7.6%), from €247,376 to €228,682
of which Plant, machinery and equipment: -€16,712
- Cash +€11,495
up €11,495 (+60.2%), from €19,099 to €30,595
mainly Depreciation (+€28,949) and Net result for the year (+€14,450)
- Debts after one year -€17,746
down €17,746 (-14.3%), from €124,372 to €106,625
- Profit (loss) carried forward +€14,450
up €14,450 (+13.9%), from €103,842 to €118,292
- Tax, wage and social debts -€2,925
down €2,925 (-19.3%), from €15,143 to €12,218
of which Remuneration and social security: -€3,766
- Gross operating margin +€24,745
up €24,745 (+32.1%), from €77,179 to €101,923
- Depreciation +€16,133
up €16,133 (+126%), from €12,816 to €28,949
- Staff costs +€6,506
up €6,506 (+15.1%), from €43,214 to €49,721
- Financial charges -€3,131
down €3,131 (-40.3%), from €7,776 to €4,645
- Taxes -€1,073
no longer reported in 2025 (was €1,073)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €291,013 | €284,312 | -€6,702 | -2.3% |
| Fixed assets | 21/28 | €247,376 | €228,682 | -€18,694 | -7.6% |
| Tangible fixed assets | 22/27 | €247,376 | €228,682 | -€18,694 | -7.6% |
| Land and buildings | 22 | €122,510 | €118,455 | -€4,055 | -3.3% |
| Plant, machinery and equipment | 23 | €100,338 | €83,626 | -€16,712 | -16.7% |
| Furniture and vehicles | 24 | €24,529 | €26,602 | +€2,073 | +8.5% |
| Current assets | 29/58 | €43,637 | €55,629 | +€11,992 | +27.5% |
| Stocks and contracts in progress | 3 | €6,828 | €6,835 | +€8 | +0.1% |
| Stocks | 30/36 | €6,828 | €6,835 | +€8 | +0.1% |
| Amounts receivable within one year | 40/41 | €17,286 | €16,882 | -€404 | -2.3% |
| Trade receivables | 40 | €2,302 | €2,302 | = | 0.0% |
| Other amounts receivable | 41 | €14,984 | €14,580 | -€404 | -2.7% |
| Cash at bank and in hand | 54/58 | €19,099 | €30,595 | +€11,495 | +60.2% |
| Deferred charges and accrued income | 490/1 | €424 | €1,317 | +€893 | +211% |
| Total equity and liabilities | 10/49 | €291,013 | €284,312 | -€6,702 | -2.3% |
| Equity | 10/15 | €137,806 | €152,256 | +€14,450 | +10.5% |
| Contributions | 10/11 | €30,876 | €30,876 | = | 0.0% |
| Reserves | 13 | €3,088 | €3,088 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,088 | €3,088 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,088 | €3,088 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,842 | €118,292 | +€14,450 | +13.9% |
| Provisions and deferred taxes | 16 | €6,000 | €6,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €6,000 | €6,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable | 17/49 | €147,207 | €126,056 | -€21,151 | -14.4% |
| Amounts payable after more than one year | 17 | €124,372 | €106,625 | -€17,746 | -14.3% |
| Financial debts | 170/4 | €124,372 | €106,625 | -€17,746 | -14.3% |
| Amounts payable within one year | 42/48 | €22,836 | €19,431 | -€3,405 | -14.9% |
| Trade debts | 44 | €7,693 | €7,213 | -€480 | -6.2% |
| Suppliers | 440/4 | €7,693 | €7,213 | -€480 | -6.2% |
| Taxes, remuneration and social security | 45 | €15,143 | €12,218 | -€2,925 | -19.3% |
| Taxes | 450/3 | €5,598 | €6,440 | +€842 | +15.0% |
| Remuneration and social security | 454/9 | €9,545 | €5,779 | -€3,766 | -39.5% |
| Remuneration, social security and pensions | 62 | €43,214 | €49,721 | +€6,506 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,816 | €28,949 | +€16,133 | +126% |
| Other operating charges | 640/8 | €4,873 | €4,205 | -€668 | -13.7% |
| Gross operating margin | 9900 | €77,179 | €101,923 | +€24,745 | +32.1% |
| Operating profit (loss) | 9901 | €16,275 | €19,048 | +€2,773 | +17.0% |
| Financial income | 75/76B | €873 | €46 | -€827 | -94.7% |
| Recurring financial income | 75 | €873 | €46 | -€827 | -94.7% |
| Financial charges | 65/66B | €7,776 | €4,645 | -€3,131 | -40.3% |
| Recurring financial charges | 65 | €7,776 | €4,645 | -€3,131 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €9,372 | €14,450 | +€5,077 | +54.2% |
| Income taxes | 67/77 | €1,073 | - | -€1,073 | |
| Profit (loss) for the period | 9904 | €8,299 | €14,450 | +€6,151 | +74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,299 | €14,450 | +€6,151 | +74.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.