Scoponi Electro Technics: 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.
Scoponi Electro Technics
Largest movements
- Receivables within one year -€24,082
down €24,082 (-42.6%), from €56,475 to €32,393
of which Trade receivables: -€13,598
- Tangible fixed assets -€2,457
down €2,457 (-3.5%), from €69,362 to €66,905
of which Furniture and vehicles: -€9,721
- Cash +€2,297
up €2,297 (+21.7%), from €10,599 to €12,897
mainly Depreciation (+€26,357) and Receivables within one year (+€24,082)
- Debts after one year -€17,302
down €17,302 (-70.1%), from €24,684 to €7,382
- Current portion of long-term debt -€8,137
down €8,137 (-32.0%), from €25,439 to €17,302
- Tax, wage and social debts +€2,761
new in 2025: €2,761
- Trade debts -€2,155
down €2,155 (-46.2%), from €4,664 to €2,510
- Gross operating margin -€26,571
down €26,571 (-46.9%), from €56,689 to €30,118
- Write-downs -€19,000
no longer reported in 2025 (was €19,000)
- Taxes -€2,614
down €2,614 (-93.1%), from €2,809 to €195
- Depreciation +€1,998
up €1,998 (+8.2%), from €24,359 to €26,357
- Financial charges -€1,487
down €1,487 (-35.1%), from €4,232 to €2,746
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 | €150,799 | €126,301 | -€24,498 | -16.2% |
| Fixed assets | 21/28 | €69,911 | €67,454 | -€2,457 | -3.5% |
| Tangible fixed assets | 22/27 | €69,362 | €66,905 | -€2,457 | -3.5% |
| Plant, machinery and equipment | 23 | - | €7,264 | +€7,264 | |
| Furniture and vehicles | 24 | €69,362 | €59,641 | -€9,721 | -14.0% |
| Financial fixed assets | 28 | €549 | €549 | = | 0.0% |
| Current assets | 29/58 | €80,888 | €58,847 | -€22,041 | -27.2% |
| Stocks and contracts in progress | 3 | €12,142 | €10,853 | -€1,289 | -10.6% |
| Stocks | 30/36 | €12,142 | €10,853 | -€1,289 | -10.6% |
| Amounts receivable within one year | 40/41 | €56,475 | €32,393 | -€24,082 | -42.6% |
| Trade receivables | 40 | €35,660 | €22,062 | -€13,598 | -38.1% |
| Other amounts receivable | 41 | €20,815 | €10,331 | -€10,483 | -50.4% |
| Cash at bank and in hand | 54/58 | €10,599 | €12,897 | +€2,297 | +21.7% |
| Deferred charges and accrued income | 490/1 | €1,671 | €2,704 | +€1,033 | +61.8% |
| Total equity and liabilities | 10/49 | €150,799 | €126,301 | -€24,498 | -16.2% |
| Equity | 10/15 | €96,012 | €96,346 | +€335 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,412 | €77,746 | +€335 | +0.4% |
| Distributable reserves | 133 | €77,412 | €77,746 | +€335 | +0.4% |
| Amounts payable | 17/49 | €54,787 | €29,955 | -€24,833 | -45.3% |
| Amounts payable after more than one year | 17 | €24,684 | €7,382 | -€17,302 | -70.1% |
| Financial debts | 170/4 | €24,684 | €7,382 | -€17,302 | -70.1% |
| Amounts payable within one year | 42/48 | €30,103 | €22,573 | -€7,530 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €25,439 | €17,302 | -€8,137 | -32.0% |
| Trade debts | 44 | €4,664 | €2,510 | -€2,155 | -46.2% |
| Suppliers | 440/4 | €4,664 | €2,510 | -€2,155 | -46.2% |
| Taxes, remuneration and social security | 45 | - | €2,761 | +€2,761 | |
| Taxes | 450/3 | - | €2,761 | +€2,761 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,359 | €26,357 | +€1,998 | +8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,000 | - | -€19,000 | |
| Other operating charges | 640/8 | €1,275 | €1,037 | -€238 | -18.7% |
| Gross operating margin | 9900 | €56,689 | €30,118 | -€26,571 | -46.9% |
| Operating profit (loss) | 9901 | €12,054 | €2,724 | -€9,330 | -77.4% |
| Financial income | 75/76B | €1,198 | €551 | -€646 | -54.0% |
| Recurring financial income | 75 | €1,198 | €551 | -€646 | -54.0% |
| Financial charges | 65/66B | €4,232 | €2,746 | -€1,487 | -35.1% |
| Recurring financial charges | 65 | €4,232 | €2,746 | -€1,487 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €9,020 | €530 | -€8,490 | -94.1% |
| Income taxes | 67/77 | €2,809 | €195 | -€2,614 | -93.1% |
| Profit (loss) for the period | 9904 | €6,210 | €335 | -€5,876 | -94.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,210 | €335 | -€5,876 | -94.6% |
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 17 October 2026 via checked.be.