SCOPR: 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.
SCOPR
Largest movements
- Cash +€265,392
up €265,392 (+5,314%), from €4,994 to €270,387
mainly Contributions, distributions and other (+€275,000) and Accrued charges and deferred income (+€246,375)
- Intangible fixed assets +€253,357
new in 2025: €253,357
- Receivables within one year +€174,745
up €174,745 (+4,631%), from €3,773 to €178,518
of which Other amounts receivable: +€114,616
- Deferred charges and accrued income +€8,418
new in 2025: €8,418
- Contributions +€275,000
up €275,000 (+18,333%), from €1,500 to €276,500
- Accrued charges and deferred income +€246,375
new in 2025: €246,375
- Trade debts +€130,424
up €130,424 (+1,137%), from €11,475 to €141,900
- Debts after one year +€54,203
up €54,203 (+90.7%), from €59,744 to €113,946
- Profit (loss) carried forward -€50,221
down €50,221 (-77.1%), from -€65,171 to -€115,392
- Gross operating margin +€182,105
up €182,105, from -€52,864 to €129,241
- Staff costs +€96,978
up €96,978 (+814%), from €11,911 to €108,889
- Other operating charges +€43,889
up €43,889 (+11,416%), from €384 to €44,274
- Depreciation +€23,373
new in 2025: €23,373
- Taxes -€9,182
new in 2025: -€9,182
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 | €8,767 | €713,973 | +€705,206 | +8,044% |
| Fixed assets | 21/28 | - | €256,651 | +€256,651 | |
| Intangible fixed assets | 21 | - | €253,357 | +€253,357 | |
| Tangible fixed assets | 22/27 | - | €3,294 | +€3,294 | |
| Furniture and vehicles | 24 | - | €3,294 | +€3,294 | |
| Current assets | 29/58 | €8,767 | €457,322 | +€448,555 | +5,116% |
| Amounts receivable within one year | 40/41 | €3,773 | €178,518 | +€174,745 | +4,631% |
| Trade receivables | 40 | - | €60,129 | +€60,129 | |
| Other amounts receivable | 41 | €3,773 | €118,389 | +€114,616 | +3,038% |
| Cash at bank and in hand | 54/58 | €4,994 | €270,387 | +€265,392 | +5,314% |
| Deferred charges and accrued income | 490/1 | - | €8,418 | +€8,418 | |
| Total equity and liabilities | 10/49 | €8,767 | €713,973 | +€705,206 | +8,044% |
| Equity | 10/15 | -€63,671 | €161,108 | +€224,779 | |
| Contributions | 10/11 | €1,500 | €276,500 | +€275,000 | +18,333% |
| Profit (loss) carried forward | 14 | -€65,171 | -€115,392 | -€50,221 | -77.1% |
| Amounts payable | 17/49 | €72,438 | €552,865 | +€480,427 | +663% |
| Amounts payable after more than one year | 17 | €59,744 | €113,946 | +€54,203 | +90.7% |
| Financial debts | 170/4 | €59,744 | €113,946 | +€54,203 | +90.7% |
| Amounts payable within one year | 42/48 | €12,695 | €192,544 | +€179,849 | +1,417% |
| Current portion of amounts payable after more than one year | 42 | - | €15,157 | +€15,157 | |
| Trade debts | 44 | €11,475 | €141,900 | +€130,424 | +1,137% |
| Suppliers | 440/4 | €11,475 | €141,900 | +€130,424 | +1,137% |
| Taxes, remuneration and social security | 45 | €1,220 | €19,038 | +€17,818 | +1,461% |
| Taxes | 450/3 | - | €575 | +€575 | |
| Remuneration and social security | 454/9 | €1,220 | €18,463 | +€17,243 | +1,414% |
| Other amounts payable | 47/48 | - | €16,450 | +€16,450 | |
| Accrued charges and deferred income | 492/3 | - | €246,375 | +€246,375 | |
| Remuneration, social security and pensions | 62 | €11,911 | €108,889 | +€96,978 | +814% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €23,373 | +€23,373 | |
| Other operating charges | 640/8 | €384 | €44,274 | +€43,889 | +11,416% |
| Non-recurring operating charges | 66A | - | €3,500 | +€3,500 | |
| Gross operating margin | 9900 | -€52,864 | €129,241 | +€182,105 | |
| Operating profit (loss) | 9901 | -€65,159 | -€50,795 | +€14,365 | +22.0% |
| Financial income | 75/76B | €0 | €189 | +€189 | +188,590% |
| Recurring financial income | 75 | €0 | €189 | +€189 | +188,590% |
| Financial charges | 65/66B | €12 | €8,798 | +€8,786 | +75,287% |
| Recurring financial charges | 65 | €12 | €8,798 | +€8,786 | +75,287% |
| Profit (loss) for the period before taxes | 9903 | -€65,171 | -€59,404 | +€5,767 | +8.8% |
| Income taxes | 67/77 | - | -€9,182 | -€9,182 | |
| Profit (loss) for the period | 9904 | -€65,171 | -€50,221 | +€14,950 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,171 | -€50,221 | +€14,950 | +22.9% |
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 18 October 2026 via checked.be.