SCORCA PROJECTS: 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.
SCORCA PROJECTS
Largest movements
- Receivables after one year -€11,000
down €11,000 (-100.0%), from €11,000 to €0
- Receivables within one year +€8,552
up €8,552 (+16.9%), from €50,658 to €59,210
of which Trade receivables: +€8,792
- Tangible fixed assets -€1,244
down €1,244 (-12.5%), from €9,967 to €8,722
of which Furniture and vehicles: -€2,440
- Tax, wage and social debts -€23,061
down €23,061 (-95.8%), from €24,067 to €1,006
- Other debts +€16,000
up €16,000 (+122.3%), from €13,080 to €29,080
- Short-term financial debts -€15,904
down €15,904 (-66.2%), from €24,041 to €8,137
- Profit (loss) carried forward +€12,389
up €12,389 (+17.6%), from -€70,406 to -€58,017
- Advances received +€7,734
new in 2025: €7,734
- Gross operating margin +€51,297
up €51,297, from -€32,605 to €18,691
- Financial charges -€32,373
down €32,373 (-87.7%), from €36,917 to €4,544
- Depreciation +€1,199
up €1,199 (+89.1%), from €1,347 to €2,546
- Financial income +€538
up €538 (+25.6%), from €2,099 to €2,636
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 | €71,624 | €68,312 | -€3,312 | -4.6% |
| Fixed assets | 21/28 | €9,967 | €8,722 | -€1,244 | -12.5% |
| Tangible fixed assets | 22/27 | €9,967 | €8,722 | -€1,244 | -12.5% |
| Plant, machinery and equipment | 23 | - | €1,196 | +€1,196 | |
| Furniture and vehicles | 24 | €6,592 | €4,152 | -€2,440 | -37.0% |
| Other tangible fixed assets | 26 | €3,375 | €3,375 | = | 0.0% |
| Current assets | 29/58 | €61,658 | €59,590 | -€2,068 | -3.4% |
| Amounts receivable after more than one year | 29 | €11,000 | €0 | -€11,000 | -100.0% |
| Other amounts receivable | 291 | €11,000 | €0 | -€11,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €50,658 | €59,210 | +€8,552 | +16.9% |
| Trade receivables | 40 | €2,666 | €11,458 | +€8,792 | +329.8% |
| Other amounts receivable | 41 | €47,992 | €47,752 | -€240 | -0.5% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | - | €380 | +€380 | |
| Total equity and liabilities | 10/49 | €71,624 | €68,312 | -€3,312 | -4.6% |
| Equity | 10/15 | -€28,471 | -€16,082 | +€12,389 | +43.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,735 | €35,735 | = | 0.0% |
| Distributable reserves | 133 | €35,735 | €35,735 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,406 | -€58,017 | +€12,389 | +17.6% |
| Amounts payable | 17/49 | €100,096 | €84,394 | -€15,702 | -15.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €79,021 | €63,319 | -€15,702 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €4,596 | €0 | -€4,596 | -100.0% |
| Financial debts | 43 | €24,041 | €8,137 | -€15,904 | -66.2% |
| Credit institutions | 430/8 | €24,041 | €8,137 | -€15,904 | -66.2% |
| Trade debts | 44 | €13,238 | €17,363 | +€4,125 | +31.2% |
| Suppliers | 440/4 | €13,238 | €17,363 | +€4,125 | +31.2% |
| Advances received on contracts in progress | 46 | - | €7,734 | +€7,734 | |
| Taxes, remuneration and social security | 45 | €24,067 | €1,006 | -€23,061 | -95.8% |
| Taxes | 450/3 | €24,067 | €1,006 | -€23,061 | -95.8% |
| Other amounts payable | 47/48 | €13,080 | €29,080 | +€16,000 | +122.3% |
| Accrued charges and deferred income | 492/3 | €21,074 | €21,074 | = | 0.0% |
| Non-recurring operating income | 76A | €2,782 | €0 | -€2,782 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,347 | €2,546 | +€1,199 | +89.1% |
| Other operating charges | 640/8 | €1,636 | €1,849 | +€213 | +13.0% |
| Gross operating margin | 9900 | -€32,605 | €18,691 | +€51,297 | |
| Operating profit (loss) | 9901 | -€35,588 | €14,296 | +€49,885 | |
| Financial income | 75/76B | €2,099 | €2,636 | +€538 | +25.6% |
| Recurring financial income | 75 | €2,099 | €2,636 | +€538 | +25.6% |
| Financial charges | 65/66B | €36,917 | €4,544 | -€32,373 | -87.7% |
| Recurring financial charges | 65 | €36,917 | €4,544 | -€32,373 | -87.7% |
| Profit (loss) for the period before taxes | 9903 | -€70,406 | €12,389 | +€82,796 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€70,406 | €12,389 | +€82,796 | |
| Profit (loss) for the period to be appropriated | 9905 | -€70,406 | €12,389 | +€82,796 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.