SCOPO Management: 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 Management
Largest movements
- Current investments +€334,190
up €334,190 (+82.0%), from €407,398 to €741,587
- Cash -€224,244
down €224,244 (-86.0%), from €260,692 to €36,449
mainly Current investments (-€334,190) and Receivables within one year (-€21,583)
- Receivables within one year +€21,583
up €21,583 (+3,848%), from €561 to €22,143
of which Trade receivables: +€21,578
- Tangible fixed assets -€17,184
down €17,184 (-31.5%), from €54,534 to €37,349
of which Furniture and vehicles: -€16,882
- Reserves +€105,000
up €105,000 (+15.7%), from €670,304 to €775,304
- Tax, wage and social debts +€10,663
up €10,663 (+68.3%), from €15,611 to €26,274
of which Taxes: +€10,798
- Gross operating margin +€20,534
up €20,534 (+14.1%), from €145,923 to €166,458
- Taxes +€8,525
up €8,525 (+23.2%), from €36,779 to €45,303
- Financial income +€3,953
up €3,953 (+366%), from €1,080 to €5,033
- Financial charges +€1,973
up €1,973 (+157%), from €1,253 to €3,226
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 | €727,078 | €840,712 | +€113,634 | +15.6% |
| Fixed assets | 21/28 | €54,534 | €37,349 | -€17,184 | -31.5% |
| Tangible fixed assets | 22/27 | €54,534 | €37,349 | -€17,184 | -31.5% |
| Plant, machinery and equipment | 23 | €740 | €438 | -€303 | -40.9% |
| Furniture and vehicles | 24 | €53,793 | €36,912 | -€16,882 | -31.4% |
| Current assets | 29/58 | €672,544 | €803,363 | +€130,818 | +19.5% |
| Amounts receivable within one year | 40/41 | €561 | €22,143 | +€21,583 | +3,848% |
| Trade receivables | 40 | €544 | €22,123 | +€21,578 | +3,964% |
| Other amounts receivable | 41 | €17 | €21 | +€4 | +25.6% |
| Current investments | 50/53 | €407,398 | €741,587 | +€334,190 | +82.0% |
| Cash at bank and in hand | 54/58 | €260,692 | €36,449 | -€224,244 | -86.0% |
| Deferred charges and accrued income | 490/1 | €3,893 | €3,184 | -€710 | -18.2% |
| Total equity and liabilities | 10/49 | €727,078 | €840,712 | +€113,634 | +15.6% |
| Equity | 10/15 | €687,105 | €792,373 | +€105,268 | +15.3% |
| Contributions | 10/11 | €14,100 | €14,100 | = | 0.0% |
| Reserves | 13 | €670,304 | €775,304 | +€105,000 | +15.7% |
| Distributable reserves | 133 | €670,304 | €775,304 | +€105,000 | +15.7% |
| Profit (loss) carried forward | 14 | €2,701 | €2,969 | +€268 | +9.9% |
| Amounts payable | 17/49 | €39,973 | €48,340 | +€8,366 | +20.9% |
| Amounts payable after more than one year | 17 | €16,600 | €16,600 | = | 0.0% |
| Other amounts payable | 178/9 | €16,600 | €16,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,576 | €30,486 | +€7,910 | +35.0% |
| Financial debts | 43 | - | €120 | +€120 | |
| Credit institutions | 430/8 | - | €120 | +€120 | |
| Trade debts | 44 | €5,379 | €2,438 | -€2,941 | -54.7% |
| Suppliers | 440/4 | €5,379 | €2,438 | -€2,941 | -54.7% |
| Taxes, remuneration and social security | 45 | €15,611 | €26,274 | +€10,663 | +68.3% |
| Taxes | 450/3 | €12,265 | €23,064 | +€10,798 | +88.0% |
| Remuneration and social security | 454/9 | €3,346 | €3,210 | -€135 | -4.0% |
| Other amounts payable | 47/48 | €1,587 | €1,654 | +€67 | +4.3% |
| Accrued charges and deferred income | 492/3 | €797 | €1,253 | +€456 | +57.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,485 | €17,184 | -€300 | -1.7% |
| Other operating charges | 640/8 | €476 | €510 | +€34 | +7.1% |
| Gross operating margin | 9900 | €145,923 | €166,458 | +€20,534 | +14.1% |
| Operating profit (loss) | 9901 | €127,962 | €148,763 | +€20,801 | +16.3% |
| Financial income | 75/76B | €1,080 | €5,033 | +€3,953 | +366% |
| Recurring financial income | 75 | €1,080 | €5,033 | +€3,953 | +366% |
| Financial charges | 65/66B | €1,253 | €3,226 | +€1,973 | +157% |
| Recurring financial charges | 65 | €1,253 | €3,226 | +€1,973 | +157% |
| Profit (loss) for the period before taxes | 9903 | €127,790 | €150,571 | +€22,781 | +17.8% |
| Income taxes | 67/77 | €36,779 | €45,303 | +€8,525 | +23.2% |
| Profit (loss) for the period | 9904 | €91,011 | €105,268 | +€14,257 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €91,011 | €105,268 | +€14,257 | +15.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.