SCornet: 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.
SCornet
Largest movements
- Cash +€90,967
up €90,967 (+392.6%), from €23,170 to €114,136
mainly Net result for the year (+€103,115) and Tax, wage and social debts (+€4,350)
- Receivables within one year +€18,126
up €18,126 (+79.5%), from €22,811 to €40,937
of which Trade receivables: +€16,009
- Tangible fixed assets +€3,424
new in 2025: €3,424
- Formation expenses -€2,063
no longer reported in 2025 (was €2,063)
- Reserves +€103,115
up €103,115 (+345.3%), from €29,863 to €132,978
- Tax, wage and social debts +€4,350
up €4,350 (+37.7%), from €11,527 to €15,877
- Other debts +€3,655
up €3,655 (+189.1%), from €1,932 to €5,587
- Gross operating margin +€92,777
up €92,777 (+221.2%), from €41,934 to €134,711
- Taxes +€16,506
up €16,506 (+145.1%), from €11,377 to €27,883
- Depreciation +€1,620
up €1,620 (+235.7%), from €688 to €2,308
- Financial charges +€1,400
up €1,400 (+23882.9%), from €6 to €1,405
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 | €48,800 | €159,510 | +€110,710 | +226.9% |
| Formation expenses | 20 | €2,063 | - | -€2,063 | |
| Fixed assets | 21/28 | €652 | €4,077 | +€3,424 | +525.0% |
| Tangible fixed assets | 22/27 | - | €3,424 | +€3,424 | |
| Furniture and vehicles | 24 | - | €3,424 | +€3,424 | |
| Financial fixed assets | 28 | €652 | €652 | = | 0.0% |
| Current assets | 29/58 | €46,085 | €155,434 | +€109,349 | +237.3% |
| Amounts receivable within one year | 40/41 | €22,811 | €40,937 | +€18,126 | +79.5% |
| Trade receivables | 40 | €22,811 | €38,820 | +€16,009 | +70.2% |
| Other amounts receivable | 41 | - | €2,117 | +€2,117 | |
| Cash at bank and in hand | 54/58 | €23,170 | €114,136 | +€90,967 | +392.6% |
| Deferred charges and accrued income | 490/1 | €104 | €361 | +€256 | +245.8% |
| Total equity and liabilities | 10/49 | €48,800 | €159,510 | +€110,710 | +226.9% |
| Equity | 10/15 | €33,863 | €136,978 | +€103,115 | +304.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €29,863 | €132,978 | +€103,115 | +345.3% |
| Distributable reserves | 133 | €29,863 | €132,978 | +€103,115 | +345.3% |
| Amounts payable | 17/49 | €14,936 | €22,532 | +€7,596 | +50.9% |
| Amounts payable within one year | 42/48 | €14,936 | €22,028 | +€7,091 | +47.5% |
| Trade debts | 44 | €1,477 | €564 | -€913 | -61.8% |
| Suppliers | 440/4 | €1,477 | €564 | -€913 | -61.8% |
| Taxes, remuneration and social security | 45 | €11,527 | €15,877 | +€4,350 | +37.7% |
| Taxes | 450/3 | €11,527 | €15,877 | +€4,350 | +37.7% |
| Other amounts payable | 47/48 | €1,932 | €5,587 | +€3,655 | +189.1% |
| Accrued charges and deferred income | 492/3 | - | €504 | +€504 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €688 | €2,308 | +€1,620 | +235.7% |
| Gross operating margin | 9900 | €41,934 | €134,711 | +€92,777 | +221.2% |
| Operating profit (loss) | 9901 | €41,246 | €132,403 | +€91,157 | +221.0% |
| Financial charges | 65/66B | €6 | €1,405 | +€1,400 | +23882.9% |
| Recurring financial charges | 65 | €6 | €1,405 | +€1,400 | +23882.9% |
| Profit (loss) for the period before taxes | 9903 | €41,241 | €130,998 | +€89,757 | +217.6% |
| Income taxes | 67/77 | €11,377 | €27,883 | +€16,506 | +145.1% |
| Profit (loss) for the period | 9904 | €29,863 | €103,115 | +€73,251 | +245.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,863 | €103,115 | +€73,251 | +245.3% |
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 4 October 2026 via checked.be.