SCORPION: 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.
SCORPION
Largest movements
- Cash +€44,808
up €44,808 (+22.2%), from €201,636 to €246,443
mainly Other debts (+€210,787) and Net result for the year (+€42,602)
- Receivables within one year +€44,223
up €44,223 (+83.6%), from €52,893 to €97,116
of which Trade receivables: +€40,669
- Tangible fixed assets -€12,544
down €12,544 (-54.3%), from €23,084 to €10,540
of which Furniture and vehicles: -€10,231
- Other debts +€210,787
up €210,787 (+368.8%), from €57,159 to €267,945
- Reserves -€157,398
down €157,398 (-91.6%), from €171,914 to €14,516
- Trade debts +€11,654
up €11,654 (+352.7%), from €3,304 to €14,958
- Tax, wage and social debts +€11,213
up €11,213 (+30.2%), from €37,110 to €48,324
- Gross operating margin -€64,396
down €64,396 (-46.3%), from €139,030 to €74,634
- Taxes -€18,863
down €18,863 (-58.6%), from €32,213 to €13,350
- Depreciation +€5,404
up €5,404 (+56.2%), from €9,619 to €15,023
- Financial charges +€1,585
up €1,585 (+51.1%), from €3,104 to €4,690
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 | €278,298 | €354,760 | +€76,462 | +27.5% |
| Fixed assets | 21/28 | €23,084 | €10,540 | -€12,544 | -54.3% |
| Tangible fixed assets | 22/27 | €23,084 | €10,540 | -€12,544 | -54.3% |
| Plant, machinery and equipment | 23 | €5,312 | €2,998 | -€2,314 | -43.6% |
| Furniture and vehicles | 24 | €17,772 | €7,542 | -€10,231 | -57.6% |
| Current assets | 29/58 | €255,214 | €344,220 | +€89,007 | +34.9% |
| Amounts receivable within one year | 40/41 | €52,893 | €97,116 | +€44,223 | +83.6% |
| Trade receivables | 40 | €52,819 | €93,488 | +€40,669 | +77.0% |
| Other amounts receivable | 41 | €74 | €3,628 | +€3,554 | +4809.6% |
| Cash at bank and in hand | 54/58 | €201,636 | €246,443 | +€44,808 | +22.2% |
| Deferred charges and accrued income | 490/1 | €685 | €661 | -€24 | -3.5% |
| Total equity and liabilities | 10/49 | €278,298 | €354,760 | +€76,462 | +27.5% |
| Equity | 10/15 | €175,914 | €18,516 | -€157,398 | -89.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €171,914 | €14,516 | -€157,398 | -91.6% |
| Distributable reserves | 133 | €171,914 | €14,516 | -€157,398 | -91.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €102,383 | €336,244 | +€233,860 | +228.4% |
| Amounts payable within one year | 42/48 | €97,573 | €332,015 | +€234,441 | +240.3% |
| Financial debts | 43 | - | €788 | +€788 | |
| Credit institutions | 430/8 | - | €788 | +€788 | |
| Trade debts | 44 | €3,304 | €14,958 | +€11,654 | +352.7% |
| Suppliers | 440/4 | €3,304 | €14,958 | +€11,654 | +352.7% |
| Taxes, remuneration and social security | 45 | €37,110 | €48,324 | +€11,213 | +30.2% |
| Taxes | 450/3 | €37,110 | €48,324 | +€11,213 | +30.2% |
| Other amounts payable | 47/48 | €57,159 | €267,945 | +€210,787 | +368.8% |
| Accrued charges and deferred income | 492/3 | €4,810 | €4,229 | -€581 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,619 | €15,023 | +€5,404 | +56.2% |
| Other operating charges | 640/8 | €686 | €310 | -€376 | -54.8% |
| Non-recurring operating charges | 66A | €503 | €0 | -€503 | -100.0% |
| Gross operating margin | 9900 | €139,030 | €74,634 | -€64,396 | -46.3% |
| Operating profit (loss) | 9901 | €128,222 | €59,301 | -€68,921 | -53.8% |
| Financial income | 75/76B | €1,178 | €1,341 | +€163 | +13.9% |
| Recurring financial income | 75 | €1,178 | €1,341 | +€163 | +13.9% |
| Financial charges | 65/66B | €3,104 | €4,690 | +€1,585 | +51.1% |
| Recurring financial charges | 65 | €3,104 | €4,690 | +€1,585 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | €126,296 | €55,952 | -€70,343 | -55.7% |
| Income taxes | 67/77 | €32,213 | €13,350 | -€18,863 | -58.6% |
| Profit (loss) for the period | 9904 | €94,082 | €42,602 | -€51,480 | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €94,082 | €42,602 | -€51,480 | -54.7% |
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 10 October 2026 via checked.be.