SCORPIO LOMBARDI: what changed
What changed
SCORPIO LOMBARDI
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€20,746
2022 · -€90,361+€69,615
Equity
€174,021
2022 · €194,766-€20,746
Cash
-
2022 · €442-€442
Balance sheet total
€475,638
2022 · €475,345+€293
Largest movements
Assets
- Receivables within one year +€22,659
up €22,659 (+23.3%), from €97,187 to €119,846
of which Other amounts receivable: +€22,659
- Tangible fixed assets -€16,382
down €16,382 (-6.8%), from €241,092 to €224,710
of which Land and buildings: -€15,896
- Formation expenses -€5,542
down €5,542 (-33.3%), from €16,626 to €11,084
Equity and liabilities
- Profit (loss) carried forward -€20,746
down €20,746 (-57.6%), from €36,025 to €15,280
- Tax, wage and social debts +€20,387
up €20,387 (+26.1%), from €78,035 to €98,422
- Debts after one year -€13,155
down €13,155 (-8.5%), from €154,382 to €141,227
- Other debts +€10,000
up €10,000 (+171%), from €5,850 to €15,850
Income statement
- Taxes +€19,310
up €19,310 (+386%), from €5,000 to €24,310
- Gross operating margin -€8,161
down €8,161 (-17.4%), from €47,000 to €38,839
- Depreciation -€4,911
down €4,911 (-18.3%), from €26,835 to €21,924
- Staff costs +€1,065
no longer reported in 2023 (was -€1,065)
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2022
-€90,361
Gross operating margin
-€8,161
Staff costs
-€1,065
Depreciation
+€4,911
Other operating charges
+€457
Other operating items
+€93,077
Financial charges
-€294
Taxes
-€19,310
Result 2023
-€20,746
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€11,636
Investment
€0
Financing
-€12,078
Cash 2022
€442
From operations (derived)
+€11,636
Net result for the year
-€20,746
Depreciation
+€21,924
Receivables within one year
-€22,659
Trade debts
+€2,730
Tax, wage and social debts
+€20,387
Other debts
+€10,000
Financing
-€12,078
Debts after one year
-€13,155
Short-term financial debts
+€1,077
Cash 2023
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €475,345 | €475,638 | +€293 | +0.1% |
| Formation expenses | 20 | €16,626 | €11,084 | -€5,542 | -33.3% |
| Fixed assets | 21/28 | €361,090 | €344,708 | -€16,382 | -4.5% |
| Tangible fixed assets | 22/27 | €241,092 | €224,710 | -€16,382 | -6.8% |
| Land and buildings | 22 | €240,606 | €224,710 | -€15,896 | -6.6% |
| Plant, machinery and equipment | 23 | €77 | - | -€77 | |
| Furniture and vehicles | 24 | €50 | - | -€50 | |
| Other tangible fixed assets | 26 | €359 | - | -€359 | |
| Financial fixed assets | 28 | €119,998 | €119,998 | = | 0.0% |
| Current assets | 29/58 | €97,629 | €119,846 | +€22,217 | +22.8% |
| Amounts receivable within one year | 40/41 | €97,187 | €119,846 | +€22,659 | +23.3% |
| Trade receivables | 40 | €39,782 | €39,782 | = | 0.0% |
| Other amounts receivable | 41 | €57,405 | €80,063 | +€22,659 | +39.5% |
| Cash at bank and in hand | 54/58 | €442 | - | -€442 | |
| Total equity and liabilities | 10/49 | €475,345 | €475,638 | +€293 | +0.1% |
| Equity | 10/15 | €194,766 | €174,021 | -€20,746 | -10.7% |
| Contributions | 10/11 | €9,700 | €9,700 | = | 0.0% |
| Reserves | 13 | €149,041 | €149,041 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €147,186 | €147,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,025 | €15,280 | -€20,746 | -57.6% |
| Amounts payable | 17/49 | €280,579 | €301,617 | +€21,039 | +7.5% |
| Amounts payable after more than one year | 17 | €154,382 | €141,227 | -€13,155 | -8.5% |
| Financial debts | 170/4 | €154,382 | €141,227 | -€13,155 | -8.5% |
| Amounts payable within one year | 42/48 | €126,196 | €160,390 | +€34,194 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €13,155 | €13,155 | = | 0.0% |
| Financial debts | 43 | - | €1,077 | +€1,077 | |
| Credit institutions | 430/8 | - | €1,077 | +€1,077 | |
| Trade debts | 44 | €29,155 | €31,886 | +€2,730 | +9.4% |
| Suppliers | 440/4 | €29,155 | €31,886 | +€2,730 | +9.4% |
| Taxes, remuneration and social security | 45 | €78,035 | €98,422 | +€20,387 | +26.1% |
| Taxes | 450/3 | €78,035 | €98,422 | +€20,387 | +26.1% |
| Other amounts payable | 47/48 | €5,850 | €15,850 | +€10,000 | +171% |
| Remuneration, social security and pensions | 62 | -€1,065 | - | +€1,065 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,835 | €21,924 | -€4,911 | -18.3% |
| Other operating charges | 640/8 | €6,980 | €6,523 | -€457 | -6.5% |
| Non-recurring operating charges | 66A | €93,077 | - | -€93,077 | |
| Gross operating margin | 9900 | €47,000 | €38,839 | -€8,161 | -17.4% |
| Operating profit (loss) | 9901 | -€78,827 | €10,392 | +€89,219 | |
| Financial charges | 65/66B | €6,535 | €6,828 | +€294 | +4.5% |
| Recurring financial charges | 65 | €6,535 | €6,828 | +€294 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€85,361 | €3,564 | +€88,925 | |
| Income taxes | 67/77 | €5,000 | €24,310 | +€19,310 | +386% |
| Profit (loss) for the period | 9904 | -€90,361 | -€20,746 | +€69,615 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€90,361 | -€20,746 | +€69,615 | +77.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.