SCORP: 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.
SCORP
Largest movements
- Tangible fixed assets +€224,342
up €224,342 (+31.1%), from €722,003 to €946,345
of which Land and buildings: +€199,558
- Financial fixed assets +€199,514
new in 2025: €199,514
- Receivables within one year -€15,653
down €15,653 (-29.9%), from €52,386 to €36,732
of which Trade receivables: -€18,776
- Debts after one year +€462,414
up €462,414 (+105.2%), from €439,666 to €902,080
of which Financial debts: +€462,414
- Trade debts -€23,223
down €23,223 (-74.6%), from €31,149 to €7,926
- Current portion of long-term debt -€12,690
down €12,690 (-30.2%), from €41,985 to €29,295
- Other debts -€12,012
down €12,012 (-56.3%), from €21,340 to €9,327
- Gross operating margin +€41,582
up €41,582 (+40.8%), from €101,865 to €143,447
- Depreciation +€23,484
up €23,484 (+25.5%), from €92,248 to €115,732
- Financial charges +€6,175
up €6,175 (+61.7%), from €10,005 to €16,180
- Other operating charges +€3,880
up €3,880 (+60.8%), from €6,381 to €10,261
- Taxes +€1,615
new in 2025: €1,615
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 | €784,395 | €1,192,067 | +€407,673 | +52.0% |
| Fixed assets | 21/28 | €722,003 | €1,145,859 | +€423,856 | +58.7% |
| Tangible fixed assets | 22/27 | €722,003 | €946,345 | +€224,342 | +31.1% |
| Land and buildings | 22 | €594,921 | €794,479 | +€199,558 | +33.5% |
| Plant, machinery and equipment | 23 | €100,875 | €80,764 | -€20,111 | -19.9% |
| Furniture and vehicles | 24 | €8,574 | €71,102 | +€62,529 | +729.3% |
| Other tangible fixed assets | 26 | €17,633 | - | -€17,633 | |
| Financial fixed assets | 28 | - | €199,514 | +€199,514 | |
| Current assets | 29/58 | €62,392 | €46,208 | -€16,184 | -25.9% |
| Amounts receivable within one year | 40/41 | €52,386 | €36,732 | -€15,653 | -29.9% |
| Trade receivables | 40 | €52,122 | €33,346 | -€18,776 | -36.0% |
| Other amounts receivable | 41 | €264 | €3,386 | +€3,122 | +1184.8% |
| Cash at bank and in hand | 54/58 | €9,917 | €9,247 | -€669 | -6.8% |
| Deferred charges and accrued income | 490/1 | €89 | €229 | +€139 | +155.8% |
| Total equity and liabilities | 10/49 | €784,395 | €1,192,067 | +€407,673 | +52.0% |
| Equity | 10/15 | €210,135 | €210,216 | +€81 | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €46,184 | €45,048 | -€1,136 | -2.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €44,184 | €43,048 | -€1,136 | -2.6% |
| Profit (loss) carried forward | 14 | €83,951 | €85,168 | +€1,217 | +1.4% |
| Provisions and deferred taxes | 16 | €31,242 | €30,864 | -€379 | -1.2% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €20,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €10,000 | €10,000 | = | 0.0% |
| Environmental obligations | 163 | €10,000 | €10,000 | = | 0.0% |
| Deferred taxes | 168 | €11,242 | €10,864 | -€379 | -3.4% |
| Amounts payable | 17/49 | €543,017 | €950,987 | +€407,970 | +75.1% |
| Amounts payable after more than one year | 17 | €439,666 | €902,080 | +€462,414 | +105.2% |
| Financial debts | 170/4 | €438,436 | €900,850 | +€462,414 | +105.5% |
| Other amounts payable | 178/9 | €1,230 | €1,230 | = | 0.0% |
| Amounts payable within one year | 42/48 | €103,351 | €48,157 | -€55,194 | -53.4% |
| Current portion of amounts payable after more than one year | 42 | €41,985 | €29,295 | -€12,690 | -30.2% |
| Trade debts | 44 | €31,149 | €7,926 | -€23,223 | -74.6% |
| Suppliers | 440/4 | €31,149 | €7,926 | -€23,223 | -74.6% |
| Taxes, remuneration and social security | 45 | €8,877 | €1,609 | -€7,268 | -81.9% |
| Taxes | 450/3 | €8,877 | €1,609 | -€7,268 | -81.9% |
| Other amounts payable | 47/48 | €21,340 | €9,327 | -€12,012 | -56.3% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Remuneration, social security and pensions | 62 | €311 | - | -€311 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,248 | €115,732 | +€23,484 | +25.5% |
| Other operating charges | 640/8 | €6,381 | €10,261 | +€3,880 | +60.8% |
| Gross operating margin | 9900 | €101,865 | €143,447 | +€41,582 | +40.8% |
| Operating profit (loss) | 9901 | €2,925 | €17,454 | +€14,529 | +496.7% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | €10,005 | €16,180 | +€6,175 | +61.7% |
| Recurring financial charges | 65 | €10,005 | €16,180 | +€6,175 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,080 | €1,318 | +€8,398 | |
| Transfer from deferred taxes | 780 | €127 | €379 | +€252 | +199.2% |
| Income taxes | 67/77 | - | €1,615 | +€1,615 | |
| Profit (loss) for the period | 9904 | -€6,954 | €81 | +€7,035 | |
| Transfer from tax-exempt reserves | 789 | €380 | €1,136 | +€756 | +199.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,574 | €1,217 | +€7,791 |
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 30 September 2026 via checked.be.