Scou: 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.
Scou
Largest movements
- Cash +€87,954
up €87,954 (+271%), from €32,419 to €120,372
mainly Net result for the year (+€61,465) and Receivables within one year (+€32,463)
- Receivables within one year -€32,463
down €32,463 (-62.6%), from €51,866 to €19,403
of which Trade receivables: -€33,090
- Tangible fixed assets -€5,591
down €5,591 (-20.2%), from €27,700 to €22,110
of which Furniture and vehicles: -€5,823
- Reserves +€60,632
up €60,632 (+98.8%), from €61,396 to €122,028
- Other debts -€6,531
down €6,531 (-34.3%), from €19,058 to €12,528
- Debts after one year -€5,135
down €5,135 (-25.2%), from €20,362 to €15,227
- Depreciation +€4,174
up €4,174 (+209%), from €1,995 to €6,168
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 | €112,597 | €162,373 | +€49,776 | +44.2% |
| Fixed assets | 21/28 | €27,700 | €22,110 | -€5,591 | -20.2% |
| Tangible fixed assets | 22/27 | €27,700 | €22,110 | -€5,591 | -20.2% |
| Plant, machinery and equipment | 23 | €953 | €1,186 | +€233 | +24.4% |
| Furniture and vehicles | 24 | €26,747 | €20,924 | -€5,823 | -21.8% |
| Current assets | 29/58 | €84,897 | €140,264 | +€55,367 | +65.2% |
| Amounts receivable within one year | 40/41 | €51,866 | €19,403 | -€32,463 | -62.6% |
| Trade receivables | 40 | €51,866 | €18,776 | -€33,090 | -63.8% |
| Other amounts receivable | 41 | - | €627 | +€627 | |
| Cash at bank and in hand | 54/58 | €32,419 | €120,372 | +€87,954 | +271% |
| Deferred charges and accrued income | 490/1 | €612 | €488 | -€124 | -20.2% |
| Total equity and liabilities | 10/49 | €112,597 | €162,373 | +€49,776 | +44.2% |
| Equity | 10/15 | €62,396 | €123,028 | +€60,632 | +97.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €61,396 | €122,028 | +€60,632 | +98.8% |
| Distributable reserves | 133 | €61,396 | €122,028 | +€60,632 | +98.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €50,201 | €39,345 | -€10,856 | -21.6% |
| Amounts payable after more than one year | 17 | €20,362 | €15,227 | -€5,135 | -25.2% |
| Financial debts | 170/4 | €20,362 | €15,227 | -€5,135 | -25.2% |
| Amounts payable within one year | 42/48 | €29,838 | €24,118 | -€5,720 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €4,934 | €5,135 | +€201 | +4.1% |
| Trade debts | 44 | €1,809 | €1,118 | -€691 | -38.2% |
| Suppliers | 440/4 | €1,809 | €1,118 | -€691 | -38.2% |
| Taxes, remuneration and social security | 45 | €4,036 | €5,337 | +€1,301 | +32.2% |
| Taxes | 450/3 | €4,036 | €5,337 | +€1,301 | +32.2% |
| Other amounts payable | 47/48 | €19,058 | €12,528 | -€6,531 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,995 | €6,168 | +€4,174 | +209% |
| Other operating charges | 640/8 | €246 | €441 | +€195 | +79.4% |
| Non-recurring operating charges | 66A | €3,430 | €0 | -€3,430 | -100% |
| Gross operating margin | 9900 | €89,019 | €89,094 | +€76 | +0.1% |
| Operating profit (loss) | 9901 | €83,348 | €82,485 | -€863 | -1.0% |
| Financial income | 75/76B | €46 | €542 | +€496 | +1,079% |
| Recurring financial income | 75 | €46 | €542 | +€496 | +1,079% |
| Financial charges | 65/66B | €387 | €976 | +€589 | +152% |
| Recurring financial charges | 65 | €387 | €976 | +€589 | +152% |
| Profit (loss) for the period before taxes | 9903 | €83,007 | €82,050 | -€957 | -1.2% |
| Income taxes | 67/77 | €20,752 | €20,585 | -€166 | -0.8% |
| Profit (loss) for the period | 9904 | €62,255 | €61,465 | -€790 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,255 | €61,465 | -€790 | -1.3% |
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.