SCORPIUS: 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.
SCORPIUS
Largest movements
- Tangible fixed assets -€13,282
down €13,282 (-28.7%), from €46,262 to €32,979
of which Furniture and vehicles: -€11,842
- Receivables within one year +€10,000
up €10,000, from €0 to €10,000
of which Trade receivables: +€10,000
- Cash -€7,895
down €7,895 (-56.3%), from €14,029 to €6,134
mainly Receivables within one year (-€10,000) and Debts after one year (-€8,335)
- Deferred charges and accrued income +€1,924
up €1,924 (+176%), from €1,096 to €3,020
- Debts after one year -€8,335
down €8,335 (-25.5%), from €32,664 to €24,329
- Trade debts -€2,942
down €2,942 (-98.7%), from €2,981 to €39
- Profit (loss) carried forward +€1,696
up €1,696 (+89.8%), from -€1,888 to -€192
- Tax, wage and social debts +€749
up €749 (+20.3%), from €3,684 to €4,432
of which Remuneration and social security: +€2,753
- Other debts -€680
down €680 (-4.6%), from €14,871 to €14,190
- Gross operating margin -€6,483
down €6,483 (-25.9%), from €24,989 to €18,507
- Financial charges -€1,224
down €1,224 (-49.3%), from €2,482 to €1,259
- Taxes -€957
down €957 (-36.3%), from €2,636 to €1,679
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,386 | €52,133 | -€9,253 | -15.1% |
| Fixed assets | 21/28 | €46,262 | €32,979 | -€13,282 | -28.7% |
| Tangible fixed assets | 22/27 | €46,262 | €32,979 | -€13,282 | -28.7% |
| Furniture and vehicles | 24 | €33,247 | €21,405 | -€11,842 | -35.6% |
| Other tangible fixed assets | 26 | €13,015 | €11,574 | -€1,440 | -11.1% |
| Current assets | 29/58 | €15,124 | €19,154 | +€4,029 | +26.6% |
| Amounts receivable within one year | 40/41 | €0 | €10,000 | +€10,000 | |
| Trade receivables | 40 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €14,029 | €6,134 | -€7,895 | -56.3% |
| Deferred charges and accrued income | 490/1 | €1,096 | €3,020 | +€1,924 | +176% |
| Total equity and liabilities | 10/49 | €61,386 | €52,133 | -€9,253 | -15.1% |
| Equity | 10/15 | -€888 | €808 | +€1,696 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,888 | -€192 | +€1,696 | +89.8% |
| Amounts payable | 17/49 | €62,274 | €51,325 | -€10,949 | -17.6% |
| Amounts payable after more than one year | 17 | €32,664 | €24,329 | -€8,335 | -25.5% |
| Financial debts | 170/4 | €32,664 | €24,329 | -€8,335 | -25.5% |
| Amounts payable within one year | 42/48 | €29,610 | €26,996 | -€2,614 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €8,075 | €8,335 | +€260 | +3.2% |
| Trade debts | 44 | €2,981 | €39 | -€2,942 | -98.7% |
| Suppliers | 440/4 | €2,981 | €39 | -€2,942 | -98.7% |
| Taxes, remuneration and social security | 45 | €3,684 | €4,432 | +€749 | +20.3% |
| Taxes | 450/3 | €3,684 | €1,679 | -€2,004 | -54.4% |
| Remuneration and social security | 454/9 | €0 | €2,753 | +€2,753 | |
| Other amounts payable | 47/48 | €14,871 | €14,190 | -€680 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,231 | €13,282 | +€51 | +0.4% |
| Other operating charges | 640/8 | €597 | €591 | -€6 | -1.1% |
| Gross operating margin | 9900 | €24,989 | €18,507 | -€6,483 | -25.9% |
| Operating profit (loss) | 9901 | €11,161 | €4,634 | -€6,528 | -58.5% |
| Financial charges | 65/66B | €2,482 | €1,259 | -€1,224 | -49.3% |
| Recurring financial charges | 65 | €2,482 | €1,259 | -€1,224 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €8,679 | €3,375 | -€5,304 | -61.1% |
| Income taxes | 67/77 | €2,636 | €1,679 | -€957 | -36.3% |
| Profit (loss) for the period | 9904 | €6,043 | €1,696 | -€4,347 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,043 | €1,696 | -€4,347 | -71.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.