SCORPIREC: 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.
SCORPIREC
Largest movements
- Cash +€38,770
up €38,770 (+34.8%), from €111,310 to €150,081
mainly Net result for the year (+€49,504) and Tax, wage and social debts (+€7,642)
- Tangible fixed assets +€19,006
up €19,006 (+174%), from €10,918 to €29,924
of which Furniture and vehicles: +€19,098
- Receivables within one year -€6,134
down €6,134 (-26.1%), from €23,514 to €17,381
of which Trade receivables: -€5,648
- Reserves +€48,671
up €48,671 (+41.6%), from €116,908 to €165,579
- Tax, wage and social debts +€7,642
up €7,642 (+118%), from €6,502 to €14,144
- Other debts -€3,568
down €3,568 (-26.6%), from €13,394 to €9,826
- Debts after one year +€3,072
up €3,072, from €0 to €3,072
- Current portion of long-term debt -€2,650
down €2,650 (-45.1%), from €5,880 to €3,230
- Gross operating margin +€36,038
up €36,038 (+97.6%), from €36,929 to €72,967
- Taxes +€12,315
up €12,315 (+168%), from €7,336 to €19,651
- Depreciation -€8,531
down €8,531 (-77.1%), from €11,060 to €2,529
- Other operating charges +€799
up €799 (+569%), from €141 to €940
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.
Derived cash bridge
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 | €145,743 | €197,987 | +€52,245 | +35.8% |
| Fixed assets | 21/28 | €10,918 | €29,924 | +€19,006 | +174% |
| Tangible fixed assets | 22/27 | €10,918 | €29,924 | +€19,006 | +174% |
| Land and buildings | 22 | €1,347 | €1,254 | -€92 | -6.8% |
| Furniture and vehicles | 24 | €9,571 | €28,669 | +€19,098 | +200% |
| Current assets | 29/58 | €134,825 | €168,063 | +€33,239 | +24.7% |
| Amounts receivable within one year | 40/41 | €23,514 | €17,381 | -€6,134 | -26.1% |
| Trade receivables | 40 | €18,364 | €12,717 | -€5,648 | -30.8% |
| Other amounts receivable | 41 | €5,150 | €4,664 | -€486 | -9.4% |
| Cash at bank and in hand | 54/58 | €111,310 | €150,081 | +€38,770 | +34.8% |
| Deferred charges and accrued income | 490/1 | €0 | €602 | +€602 | |
| Total equity and liabilities | 10/49 | €145,743 | €197,987 | +€52,245 | +35.8% |
| Equity | 10/15 | €118,908 | €167,579 | +€48,671 | +40.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €116,908 | €165,579 | +€48,671 | +41.6% |
| Distributable reserves | 133 | €116,908 | €165,579 | +€48,671 | +41.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,834 | €30,408 | +€3,574 | +13.3% |
| Amounts payable after more than one year | 17 | €0 | €3,072 | +€3,072 | |
| Financial debts | 170/4 | €0 | €3,072 | +€3,072 | |
| Amounts payable within one year | 42/48 | €26,371 | €27,336 | +€966 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €5,880 | €3,230 | -€2,650 | -45.1% |
| Trade debts | 44 | €595 | €136 | -€459 | -77.2% |
| Suppliers | 440/4 | €595 | €136 | -€459 | -77.2% |
| Taxes, remuneration and social security | 45 | €6,502 | €14,144 | +€7,642 | +118% |
| Taxes | 450/3 | €6,502 | €14,144 | +€7,642 | +118% |
| Other amounts payable | 47/48 | €13,394 | €9,826 | -€3,568 | -26.6% |
| Accrued charges and deferred income | 492/3 | €464 | €0 | -€464 | -100% |
| Non-recurring operating income | 76A | - | €13,203 | +€13,203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,060 | €2,529 | -€8,531 | -77.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €141 | €940 | +€799 | +569% |
| Gross operating margin | 9900 | €36,929 | €72,967 | +€36,038 | +97.6% |
| Operating profit (loss) | 9901 | €25,729 | €69,499 | +€43,770 | +170% |
| Financial income | 75/76B | €1 | €0 | -€1 | -79.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -79.2% |
| Financial charges | 65/66B | €324 | €344 | +€20 | +6.1% |
| Recurring financial charges | 65 | €324 | €344 | +€20 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €25,406 | €69,155 | +€43,749 | +172% |
| Income taxes | 67/77 | €7,336 | €19,651 | +€12,315 | +168% |
| Profit (loss) for the period | 9904 | €18,070 | €49,504 | +€31,434 | +174% |
| Profit (loss) for the period to be appropriated | 9905 | €18,070 | €49,504 | +€31,434 | +174% |
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 19 October 2026 via checked.be.