SCOS: what changed
Two fiscal 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.
SCOS
Largest movements
- Tangible fixed assets -€15,108
down €15,108 (-29.3%), from €51,582 to €36,475
of which Furniture and vehicles: -€17,108
- Cash -€9,816
down €9,816 (-47.8%), from €20,525 to €10,709
mainly Debts after one year (-€11,419) and Net result for the year (-€9,115)
- Receivables within one year +€8,608
up €8,608 (+35.0%), from €24,626 to €33,233
of which Other amounts receivable: +€7,992
- Debts after one year -€11,419
down €11,419 (-38.1%), from €30,000 to €18,581
- Profit (loss) carried forward -€9,115
down €9,115 (-58.4%), from €15,618 to €6,503
- Current portion of long-term debt +€5,802
new in 2025: €5,802
- Tax, wage and social debts -€2,408
down €2,408 (-18.8%), from €12,782 to €10,374
of which Taxes: -€1,322
- Gross operating margin -€20,339
down €20,339 (-54.2%), from €37,512 to €17,174
- Depreciation +€15,029
up €15,029 (+453.3%), from €3,316 to €18,345
- Staff costs -€8,688
down €8,688 (-97.2%), from €8,938 to €250
- Taxes -€6,141
down €6,141 (-81.6%), from €7,526 to €1,385
- Other operating charges +€5,880
up €5,880 (+769.7%), from €764 to €6,644
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 | €98,832 | €81,568 | -€17,264 | -17.5% |
| Fixed assets | 21/28 | €51,582 | €36,475 | -€15,108 | -29.3% |
| Tangible fixed assets | 22/27 | €51,582 | €36,475 | -€15,108 | -29.3% |
| Plant, machinery and equipment | 23 | €698 | €889 | +€192 | +27.5% |
| Furniture and vehicles | 24 | €50,056 | €32,948 | -€17,108 | -34.2% |
| Other tangible fixed assets | 26 | €829 | €2,637 | +€1,808 | +218.2% |
| Current assets | 29/58 | €47,250 | €45,093 | -€2,157 | -4.6% |
| Stocks and contracts in progress | 3 | €490 | - | -€490 | |
| Stocks | 30/36 | €490 | - | -€490 | |
| Amounts receivable within one year | 40/41 | €24,626 | €33,233 | +€8,608 | +35.0% |
| Trade receivables | 40 | - | €616 | +€616 | |
| Other amounts receivable | 41 | €24,626 | €32,618 | +€7,992 | +32.5% |
| Cash at bank and in hand | 54/58 | €20,525 | €10,709 | -€9,816 | -47.8% |
| Deferred charges and accrued income | 490/1 | €1,609 | €1,151 | -€458 | -28.5% |
| Total equity and liabilities | 10/49 | €98,832 | €81,568 | -€17,264 | -17.5% |
| Equity | 10/15 | €52,218 | €43,103 | -€9,115 | -17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,618 | €6,503 | -€9,115 | -58.4% |
| Amounts payable | 17/49 | €46,615 | €38,465 | -€8,150 | -17.5% |
| Amounts payable after more than one year | 17 | €30,000 | €18,581 | -€11,419 | -38.1% |
| Financial debts | 170/4 | €30,000 | €18,581 | -€11,419 | -38.1% |
| Amounts payable within one year | 42/48 | €16,615 | €19,884 | +€3,269 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,802 | +€5,802 | |
| Trade debts | 44 | €3,833 | €3,708 | -€125 | -3.3% |
| Suppliers | 440/4 | €3,833 | €3,708 | -€125 | -3.3% |
| Taxes, remuneration and social security | 45 | €12,782 | €10,374 | -€2,408 | -18.8% |
| Taxes | 450/3 | €9,696 | €8,374 | -€1,322 | -13.6% |
| Remuneration and social security | 454/9 | €3,086 | €2,000 | -€1,086 | -35.2% |
| Remuneration, social security and pensions | 62 | €8,938 | €250 | -€8,688 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,316 | €18,345 | +€15,029 | +453.3% |
| Other operating charges | 640/8 | €764 | €6,644 | +€5,880 | +769.7% |
| Gross operating margin | 9900 | €37,512 | €17,174 | -€20,339 | -54.2% |
| Operating profit (loss) | 9901 | €24,495 | -€8,065 | -€32,560 | |
| Financial income | 75/76B | €1,560 | €1,503 | -€57 | -3.6% |
| Recurring financial income | 75 | €1,560 | €1,503 | -€57 | -3.6% |
| Financial charges | 65/66B | €235 | €1,168 | +€933 | +396.2% |
| Recurring financial charges | 65 | €235 | €1,168 | +€933 | +396.2% |
| Profit (loss) for the period before taxes | 9903 | €25,819 | -€7,730 | -€33,549 | |
| Income taxes | 67/77 | €7,526 | €1,385 | -€6,141 | -81.6% |
| Profit (loss) for the period | 9904 | €18,293 | -€9,115 | -€27,408 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,293 | -€9,115 | -€27,408 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.