SCORSEV: 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.
SCORSEV
Largest movements
- Receivables within one year -€30,012
down €30,012 (-50.1%), from €59,883 to €29,871
of which Other amounts receivable: -€29,713
- Cash -€11,297
down €11,297 (-69.4%), from €16,285 to €4,988
mainly Other debts (-€59,948) and Investment in fixed assets (net) (-€4,741)
- Deferred charges and accrued income +€2,698
up €2,698 (+2,548%), from €106 to €2,804
- Tangible fixed assets +€2,291
up €2,291 (+35.5%), from €6,454 to €8,745
- Other debts -€59,948
no longer reported in 2025 (was €59,948)
- Profit (loss) carried forward +€24,411
new in 2025: €24,411
- Tax, wage and social debts -€2,693
down €2,693 (-13.6%), from €19,768 to €17,075
- Accrued charges and deferred income +€2,462
new in 2025: €2,462
- Purchases and services +€50,261
up €50,261 (+66.2%), from €75,958 to €126,218
- Turnover +€36,400
up €36,400 (+29.1%), from €125,246 to €161,646
- Gross operating margin -€16,491
down €16,491 (-30.5%), from €54,113 to €37,621
- Taxes -€5,857
down €5,857 (-39.8%), from €14,716 to €8,859
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 | €82,727 | €46,407 | -€36,320 | -43.9% |
| Fixed assets | 21/28 | €6,454 | €8,745 | +€2,291 | +35.5% |
| Tangible fixed assets | 22/27 | €6,454 | €8,745 | +€2,291 | +35.5% |
| Furniture and vehicles | 24 | €6,454 | €8,745 | +€2,291 | +35.5% |
| Current assets | 29/58 | €76,273 | €37,662 | -€38,611 | -50.6% |
| Amounts receivable within one year | 40/41 | €59,883 | €29,871 | -€30,012 | -50.1% |
| Trade receivables | 40 | €817 | €517 | -€299 | -36.6% |
| Other amounts receivable | 41 | €59,066 | €29,353 | -€29,713 | -50.3% |
| Cash at bank and in hand | 54/58 | €16,285 | €4,988 | -€11,297 | -69.4% |
| Deferred charges and accrued income | 490/1 | €106 | €2,804 | +€2,698 | +2,548% |
| Total equity and liabilities | 10/49 | €82,727 | €46,407 | -€36,320 | -43.9% |
| Equity | 10/15 | €2,000 | €26,411 | +€24,411 | +1,221% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €24,411 | +€24,411 | |
| Amounts payable | 17/49 | €80,727 | €19,996 | -€60,731 | -75.2% |
| Amounts payable within one year | 42/48 | €80,727 | €17,533 | -€63,194 | -78.3% |
| Trade debts | 44 | €1,010 | €458 | -€552 | -54.6% |
| Suppliers | 440/4 | €1,010 | €458 | -€552 | -54.6% |
| Taxes, remuneration and social security | 45 | €19,768 | €17,075 | -€2,693 | -13.6% |
| Taxes | 450/3 | €19,768 | €17,075 | -€2,693 | -13.6% |
| Other amounts payable | 47/48 | €59,948 | - | -€59,948 | |
| Accrued charges and deferred income | 492/3 | - | €2,462 | +€2,462 | |
| Turnover | 70 | €125,246 | €161,646 | +€36,400 | +29.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,958 | €126,218 | +€50,261 | +66.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,705 | €2,450 | +€745 | +43.7% |
| Non-recurring operating charges | 66A | - | €275 | +€275 | |
| Gross operating margin | 9900 | €54,113 | €37,621 | -€16,491 | -30.5% |
| Operating profit (loss) | 9901 | €52,408 | €34,896 | -€17,511 | -33.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,948 | €1,626 | -€322 | -16.5% |
| Recurring financial charges | 65 | €1,948 | €1,626 | -€322 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €50,460 | €33,270 | -€17,190 | -34.1% |
| Income taxes | 67/77 | €14,716 | €8,859 | -€5,857 | -39.8% |
| Profit (loss) for the period | 9904 | €35,744 | €24,411 | -€11,333 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,744 | €24,411 | -€11,333 | -31.7% |
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 14 October 2026 via checked.be.