ScOpTr: what changed
Two fiscal 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.
ScOpTr
Largest movements
- Cash +€68,272
up €68,272 (+17.2%), from €396,976 to €465,248
mainly Other debts (+€79,002) and Net result for the year (+€71,109)
- Tangible fixed assets -€17,716
down €17,716 (-15.4%), from €115,149 to €97,433
of which Furniture and vehicles: -€19,786
- Receivables within one year -€10,735
down €10,735 (-29.1%), from €36,889 to €26,154
of which Other amounts receivable: -€11,887
- Other debts +€79,002
up €79,002 (+252.2%), from €31,326 to €110,328
- Reserves -€39,219
down €39,219 (-8.4%), from €464,223 to €425,004
of which Distributable reserves: -€39,219
- Gross operating margin -€50,431
down €50,431 (-28.8%), from €174,955 to €124,524
- Taxes -€19,423
down €19,423 (-41.6%), from €46,633 to €27,210
- Depreciation +€9,864
up €9,864 (+63.8%), from €15,453 to €25,317
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €552,602 | €592,521 | +€39,919 | +7.2% |
| Fixed assets | 21/28 | €115,149 | €97,433 | -€17,716 | -15.4% |
| Tangible fixed assets | 22/27 | €115,149 | €97,433 | -€17,716 | -15.4% |
| Plant, machinery and equipment | 23 | €2,707 | €3,233 | +€526 | +19.4% |
| Furniture and vehicles | 24 | €74,431 | €54,645 | -€19,786 | -26.6% |
| Other tangible fixed assets | 26 | €38,010 | €39,554 | +€1,544 | +4.1% |
| Current assets | 29/58 | €437,453 | €495,088 | +€57,635 | +13.2% |
| Amounts receivable within one year | 40/41 | €36,889 | €26,154 | -€10,735 | -29.1% |
| Trade receivables | 40 | €22,264 | €23,416 | +€1,152 | +5.2% |
| Other amounts receivable | 41 | €14,625 | €2,738 | -€11,887 | -81.3% |
| Cash at bank and in hand | 54/58 | €396,976 | €465,248 | +€68,272 | +17.2% |
| Deferred charges and accrued income | 490/1 | €3,588 | €3,687 | +€98 | +2.7% |
| Total equity and liabilities | 10/49 | €552,602 | €592,521 | +€39,919 | +7.2% |
| Equity | 10/15 | €482,823 | €443,604 | -€39,219 | -8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €464,223 | €425,004 | -€39,219 | -8.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €464,223 | €425,004 | -€39,219 | -8.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,778 | €148,917 | +€79,138 | +113.4% |
| Amounts payable within one year | 42/48 | €69,778 | €148,798 | +€79,020 | +113.2% |
| Trade debts | 44 | €656 | €1,912 | +€1,257 | +191.6% |
| Suppliers | 440/4 | €656 | €1,912 | +€1,257 | +191.6% |
| Taxes, remuneration and social security | 45 | €37,797 | €36,557 | -€1,239 | -3.3% |
| Taxes | 450/3 | €37,797 | €36,557 | -€1,239 | -3.3% |
| Other amounts payable | 47/48 | €31,326 | €110,328 | +€79,002 | +252.2% |
| Accrued charges and deferred income | 492/3 | - | €119 | +€119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,453 | €25,317 | +€9,864 | +63.8% |
| Other operating charges | 640/8 | €1,016 | €1,231 | +€215 | +21.2% |
| Gross operating margin | 9900 | €174,955 | €124,524 | -€50,431 | -28.8% |
| Operating profit (loss) | 9901 | €158,486 | €97,976 | -€60,510 | -38.2% |
| Financial income | 75/76B | €317 | €433 | +€116 | +36.8% |
| Recurring financial income | 75 | €317 | €433 | +€116 | +36.8% |
| Financial charges | 65/66B | €91 | €90 | -€1 | -1.5% |
| Recurring financial charges | 65 | €91 | €90 | -€1 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €158,711 | €98,319 | -€60,392 | -38.1% |
| Income taxes | 67/77 | €46,633 | €27,210 | -€19,423 | -41.6% |
| Profit (loss) for the period | 9904 | €112,078 | €71,109 | -€40,969 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €112,078 | €71,109 | -€40,969 | -36.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.