SCOPTVISION: 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.
SCOPTVISION
Largest movements
- Cash +€377,836
up €377,836 (+2132.7%), from €17,716 to €395,552
mainly Contributions, distributions and other (+€1.2m) and Tax, wage and social debts (+€66,397)
- Financial fixed assets +€6,410
up €6,410 (+2465.4%), from €260 to €6,670
- Contributions +€1.2m
up €1.2m (+23890.0%), from €5,000 to €1.2m
- Profit (loss) carried forward -€581,596
down €581,596 (-258.0%), from -€225,446 to -€807,043
- Debts after one year -€216,225
down €216,225 (-100.0%), from €216,225 to €0
- Tax, wage and social debts +€66,397
up €66,397 (+966.1%), from €6,873 to €73,270
of which Remuneration and social security: +€60,444
- Trade debts -€65,474
down €65,474 (-53.7%), from €121,933 to €56,459
- Gross operating margin -€258,621
down €258,621 (-509.6%), from -€50,747 to -€309,368
- Staff costs +€192,320
up €192,320 (+360.5%), from €53,346 to €245,665
- Depreciation +€4,815
up €4,815 (+28.4%), from €16,954 to €21,769
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.
Cash bridge derived
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 | €139,584 | €522,188 | +€382,604 | +274.1% |
| Fixed assets | 21/28 | €61,382 | €68,972 | +€7,591 | +12.4% |
| Intangible fixed assets | 21 | €55,480 | €52,810 | -€2,671 | -4.8% |
| Tangible fixed assets | 22/27 | €5,641 | €9,493 | +€3,851 | +68.3% |
| Plant, machinery and equipment | 23 | €1,733 | €6,019 | +€4,286 | +247.4% |
| Furniture and vehicles | 24 | €3,909 | €3,474 | -€435 | -11.1% |
| Financial fixed assets | 28 | €260 | €6,670 | +€6,410 | +2465.4% |
| Current assets | 29/58 | €78,202 | €453,215 | +€375,013 | +479.5% |
| Stocks and contracts in progress | 3 | €2,618 | €0 | -€2,618 | -100.0% |
| Stocks | 30/36 | €2,618 | €0 | -€2,618 | -100.0% |
| Amounts receivable within one year | 40/41 | €57,868 | €57,663 | -€205 | -0.4% |
| Trade receivables | 40 | €53,981 | €42,425 | -€11,556 | -21.4% |
| Other amounts receivable | 41 | €3,887 | €15,238 | +€11,351 | +292.0% |
| Cash at bank and in hand | 54/58 | €17,716 | €395,552 | +€377,836 | +2132.7% |
| Total equity and liabilities | 10/49 | €139,584 | €522,188 | +€382,604 | +274.1% |
| Equity | 10/15 | -€220,446 | €392,459 | +€612,906 | |
| Contributions | 10/11 | €5,000 | €1,199,502 | +€1.2m | +23890.0% |
| Profit (loss) carried forward | 14 | -€225,446 | -€807,043 | -€581,596 | -258.0% |
| Amounts payable | 17/49 | €360,030 | €129,728 | -€230,302 | -64.0% |
| Amounts payable after more than one year | 17 | €216,225 | €0 | -€216,225 | -100.0% |
| Financial debts | 170/4 | €216,225 | €0 | -€216,225 | -100.0% |
| Amounts payable within one year | 42/48 | €143,805 | €129,728 | -€14,077 | -9.8% |
| Trade debts | 44 | €121,933 | €56,459 | -€65,474 | -53.7% |
| Suppliers | 440/4 | €121,933 | €56,459 | -€65,474 | -53.7% |
| Taxes, remuneration and social security | 45 | €6,873 | €73,270 | +€66,397 | +966.1% |
| Taxes | 450/3 | €57 | €6,010 | +€5,953 | +10441.7% |
| Remuneration and social security | 454/9 | €6,816 | €67,260 | +€60,444 | +886.9% |
| Other amounts payable | 47/48 | €15,000 | €0 | -€15,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €53,346 | €245,665 | +€192,320 | +360.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,954 | €21,769 | +€4,815 | +28.4% |
| Other operating charges | 640/8 | - | €1,025 | +€1,025 | |
| Gross operating margin | 9900 | -€50,747 | -€309,368 | -€258,621 | -509.6% |
| Operating profit (loss) | 9901 | -€121,047 | -€577,827 | -€456,780 | -377.4% |
| Financial income | 75/76B | €3,058 | €0 | -€3,058 | -100.0% |
| Recurring financial income | 75 | €3,058 | €0 | -€3,058 | -100.0% |
| Financial charges | 65/66B | €1,582 | €3,571 | +€1,989 | +125.7% |
| Recurring financial charges | 65 | €1,582 | €3,571 | +€1,989 | +125.7% |
| Profit (loss) for the period before taxes | 9903 | -€119,571 | -€581,398 | -€461,827 | -386.2% |
| Income taxes | 67/77 | €57 | €199 | +€142 | +248.7% |
| Profit (loss) for the period | 9904 | -€119,628 | -€581,596 | -€461,969 | -386.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€119,628 | -€581,596 | -€461,969 | -386.2% |
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 11 October 2026 via checked.be.