Scorpius Consultancy: 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 Consultancy
Largest movements
- Cash -€80,625
down €80,625 (-36.7%), from €219,806 to €139,181
mainly Contributions, distributions and other (-€180,488) and Trade debts (-€5,433)
- Receivables within one year -€14,705
down €14,705 (-50.0%), from €29,439 to €14,734
of which Other amounts receivable: -€13,401
- Profit (loss) carried forward -€180,488
no longer reported in 2025 (was €180,488)
- Reserves +€95,180
new in 2025: €95,180
- Trade debts -€5,433
down €5,433 (-97.0%), from €5,600 to €167
- Tax, wage and social debts -€5,175
down €5,175 (-7.3%), from €71,104 to €65,928
- Gross operating margin -€19,322
down €19,322 (-13.1%), from €147,508 to €128,186
- Taxes -€3,180
down €3,180 (-10.0%), from €31,922 to €28,742
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 | €259,692 | €163,775 | -€95,917 | -36.9% |
| Fixed assets | 21/28 | €9,938 | €9,836 | -€102 | -1.0% |
| Tangible fixed assets | 22/27 | €9,938 | €9,836 | -€102 | -1.0% |
| Plant, machinery and equipment | 23 | €4,941 | €4,872 | -€69 | -1.4% |
| Furniture and vehicles | 24 | €3,197 | €3,364 | +€167 | +5.2% |
| Other tangible fixed assets | 26 | €1,800 | €1,600 | -€200 | -11.1% |
| Current assets | 29/58 | €249,754 | €153,939 | -€95,815 | -38.4% |
| Amounts receivable within one year | 40/41 | €29,439 | €14,734 | -€14,705 | -50.0% |
| Trade receivables | 40 | €13,404 | €12,100 | -€1,304 | -9.7% |
| Other amounts receivable | 41 | €16,035 | €2,634 | -€13,401 | -83.6% |
| Cash at bank and in hand | 54/58 | €219,806 | €139,181 | -€80,625 | -36.7% |
| Deferred charges and accrued income | 490/1 | €509 | €25 | -€485 | -95.2% |
| Total equity and liabilities | 10/49 | €259,692 | €163,775 | -€95,917 | -36.9% |
| Equity | 10/15 | €182,988 | €97,680 | -€85,308 | -46.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €95,180 | +€95,180 | |
| Distributable reserves | 133 | - | €95,180 | +€95,180 | |
| Profit (loss) carried forward | 14 | €180,488 | - | -€180,488 | |
| Amounts payable | 17/49 | €76,704 | €66,095 | -€10,609 | -13.8% |
| Amounts payable within one year | 42/48 | €76,704 | €66,095 | -€10,609 | -13.8% |
| Trade debts | 44 | €5,600 | €167 | -€5,433 | -97.0% |
| Suppliers | 440/4 | €5,600 | €167 | -€5,433 | -97.0% |
| Taxes, remuneration and social security | 45 | €71,104 | €65,928 | -€5,175 | -7.3% |
| Taxes | 450/3 | €71,104 | €65,928 | -€5,175 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,807 | €2,628 | +€821 | +45.4% |
| Other operating charges | 640/8 | €81 | €63 | -€18 | -21.8% |
| Gross operating margin | 9900 | €147,508 | €128,186 | -€19,322 | -13.1% |
| Operating profit (loss) | 9901 | €145,620 | €125,494 | -€20,126 | -13.8% |
| Financial income | 75/76B | €202 | €0 | -€202 | -100.0% |
| Recurring financial income | 75 | €202 | €0 | -€202 | -100.0% |
| Financial charges | 65/66B | €1,762 | €1,572 | -€190 | -10.8% |
| Recurring financial charges | 65 | €1,762 | €1,572 | -€190 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €144,059 | €123,922 | -€20,137 | -14.0% |
| Income taxes | 67/77 | €31,922 | €28,742 | -€3,180 | -10.0% |
| Profit (loss) for the period | 9904 | €112,137 | €95,180 | -€16,958 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €112,137 | €95,180 | -€16,958 | -15.1% |
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 9 October 2026 via checked.be.