SCouP: 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.
SCouP
Largest movements
- Intangible fixed assets +€57,065
up €57,065 (+71.4%), from €79,880 to €136,945
- Cash -€37,333
down €37,333 (-90.9%), from €41,053 to €3,721
mainly Investment in fixed assets (net) (-€79,509) and Receivables within one year (-€29,010)
- Receivables within one year +€29,010
up €29,010 (+496%), from €5,849 to €34,858
of which Other amounts receivable: +€23,702
- Tangible fixed assets +€2,220
up €2,220 (+519%), from €428 to €2,647
- Investment grants +€35,148
up €35,148 (+44.5%), from €79,061 to €114,209
- Trade debts +€11,933
up €11,933 (+61.0%), from €19,560 to €31,494
- Profit (loss) carried forward -€6,991
down €6,991 (-70.6%), from €9,895 to €2,904
- Tax, wage and social debts +€6,870
up €6,870 (+55.0%), from €12,494 to €19,364
of which Remuneration and social security: +€6,674
- Other debts +€4,000
new in 2025: €4,000
- Depreciation +€19,678
up €19,678 (+3,600%), from €547 to €20,225
- Financial income +€17,449
up €17,449 (+26,451%), from €66 to €17,515
- Gross operating margin +€1,346
up €1,346 (+2.3%), from €58,543 to €59,889
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 | €127,210 | €178,171 | +€50,961 | +40.1% |
| Fixed assets | 21/28 | €80,307 | €139,592 | +€59,285 | +73.8% |
| Intangible fixed assets | 21 | €79,880 | €136,945 | +€57,065 | +71.4% |
| Tangible fixed assets | 22/27 | €428 | €2,647 | +€2,220 | +519% |
| Plant, machinery and equipment | 23 | €428 | €2,647 | +€2,220 | +519% |
| Current assets | 29/58 | €46,902 | €38,579 | -€8,323 | -17.7% |
| Amounts receivable within one year | 40/41 | €5,849 | €34,858 | +€29,010 | +496% |
| Trade receivables | 40 | €3,000 | €8,308 | +€5,308 | +177% |
| Other amounts receivable | 41 | €2,849 | €26,550 | +€23,702 | +832% |
| Cash at bank and in hand | 54/58 | €41,053 | €3,721 | -€37,333 | -90.9% |
| Total equity and liabilities | 10/49 | €127,210 | €178,171 | +€50,961 | +40.1% |
| Equity | 10/15 | €95,156 | €123,314 | +€28,158 | +29.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,895 | €2,904 | -€6,991 | -70.6% |
| Investment grants | 15 | €79,061 | €114,209 | +€35,148 | +44.5% |
| Amounts payable | 17/49 | €32,054 | €54,857 | +€22,804 | +71.1% |
| Amounts payable within one year | 42/48 | €32,054 | €54,857 | +€22,804 | +71.1% |
| Trade debts | 44 | €19,560 | €31,494 | +€11,933 | +61.0% |
| Suppliers | 440/4 | €19,560 | €31,494 | +€11,933 | +61.0% |
| Taxes, remuneration and social security | 45 | €12,494 | €19,364 | +€6,870 | +55.0% |
| Taxes | 450/3 | €189 | €385 | +€196 | +104% |
| Remuneration and social security | 454/9 | €12,305 | €18,979 | +€6,674 | +54.2% |
| Other amounts payable | 47/48 | - | €4,000 | +€4,000 | |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €63,808 | €63,577 | -€231 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €547 | €20,225 | +€19,678 | +3,600% |
| Other operating charges | 640/8 | €397 | €408 | +€11 | +2.7% |
| Gross operating margin | 9900 | €58,543 | €59,889 | +€1,346 | +2.3% |
| Operating profit (loss) | 9901 | -€6,209 | -€24,321 | -€18,112 | -292% |
| Financial income | 75/76B | €66 | €17,515 | +€17,449 | +26,451% |
| Recurring financial income | 75 | €66 | €17,515 | +€17,449 | +26,451% |
| Financial charges | 65/66B | €150 | €185 | +€35 | +23.1% |
| Recurring financial charges | 65 | €150 | €185 | +€35 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,294 | -€6,991 | -€697 | -11.1% |
| Profit (loss) for the period | 9904 | -€6,294 | -€6,991 | -€697 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,294 | -€6,991 | -€697 | -11.1% |
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 24 October 2026 via checked.be.