SCP CONSTRUCT: 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.
SCP CONSTRUCT
Largest movements
- Receivables within one year +€19,063
up €19,063 (+57.2%), from €33,312 to €52,375
of which Trade receivables: +€10,132
- Tangible fixed assets -€14,483
down €14,483 (-61.3%), from €23,645 to €9,162
of which Furniture and vehicles: -€14,380
- Cash +€5,690
up €5,690 (+134.0%), from €4,246 to €9,936
mainly Depreciation (+€14,483) and Accrued charges and deferred income (+€11,392)
- Deferred charges and accrued income -€1,187
down €1,187 (-35.3%), from €3,366 to €2,179
- Accrued charges and deferred income +€11,392
up €11,392 (+32548.0%), from €35 to €11,427
- Debts after one year -€3,410
down €3,410 (-28.5%), from €11,980 to €8,570
- Current portion of long-term debt +€3,194
up €3,194 (+52.9%), from €6,037 to €9,231
- Trade debts -€1,773
down €1,773 (-87.5%), from €2,027 to €254
- Tax, wage and social debts +€1,200
up €1,200 (+50.0%), from €2,400 to €3,600
- Gross operating margin -€12,196
down €12,196 (-39.4%), from €30,979 to €18,783
- Taxes -€2,344
down €2,344 (-49.9%), from €4,694 to €2,350
- Depreciation +€1,025
up €1,025 (+7.6%), from €13,458 to €14,483
- Financial income +€593
up €593 (+156.1%), from €380 to €973
- Financial charges -€454
down €454 (-23.5%), from €1,934 to €1,480
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 | €64,569 | €73,652 | +€9,083 | +14.1% |
| Fixed assets | 21/28 | €23,645 | €9,162 | -€14,483 | -61.3% |
| Tangible fixed assets | 22/27 | €23,645 | €9,162 | -€14,483 | -61.3% |
| Plant, machinery and equipment | 23 | €390 | €287 | -€103 | -26.5% |
| Furniture and vehicles | 24 | €23,255 | €8,875 | -€14,380 | -61.8% |
| Current assets | 29/58 | €40,923 | €64,490 | +€23,566 | +57.6% |
| Amounts receivable within one year | 40/41 | €33,312 | €52,375 | +€19,063 | +57.2% |
| Trade receivables | 40 | €13,402 | €23,534 | +€10,132 | +75.6% |
| Other amounts receivable | 41 | €19,910 | €28,841 | +€8,931 | +44.9% |
| Cash at bank and in hand | 54/58 | €4,246 | €9,936 | +€5,690 | +134.0% |
| Deferred charges and accrued income | 490/1 | €3,366 | €2,179 | -€1,187 | -35.3% |
| Total equity and liabilities | 10/49 | €64,569 | €73,652 | +€9,083 | +14.1% |
| Equity | 10/15 | €36,090 | €35,570 | -€520 | -1.4% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €25 | €25 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25 | - | -€25 | |
| Reserves not available under the articles | 1311 | €25 | - | -€25 | |
| Distributable reserves | 133 | - | €25 | +€25 | |
| Profit (loss) carried forward | 14 | €35,815 | €35,295 | -€520 | -1.5% |
| Amounts payable | 17/49 | €28,479 | €38,082 | +€9,603 | +33.7% |
| Amounts payable after more than one year | 17 | €11,980 | €8,570 | -€3,410 | -28.5% |
| Financial debts | 170/4 | €11,980 | €8,570 | -€3,410 | -28.5% |
| Amounts payable within one year | 42/48 | €16,464 | €18,085 | +€1,621 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €6,037 | €9,231 | +€3,194 | +52.9% |
| Financial debts | 43 | €6,000 | €5,000 | -€1,000 | -16.7% |
| Credit institutions | 430/8 | €6,000 | €5,000 | -€1,000 | -16.7% |
| Trade debts | 44 | €2,027 | €254 | -€1,773 | -87.5% |
| Suppliers | 440/4 | €2,027 | €254 | -€1,773 | -87.5% |
| Taxes, remuneration and social security | 45 | €2,400 | €3,600 | +€1,200 | +50.0% |
| Taxes | 450/3 | €2,400 | €3,600 | +€1,200 | +50.0% |
| Accrued charges and deferred income | 492/3 | €35 | €11,427 | +€11,392 | +32548.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,458 | €14,483 | +€1,025 | +7.6% |
| Other operating charges | 640/8 | €1,964 | €1,963 | -€0 | 0.0% |
| Gross operating margin | 9900 | €30,979 | €18,783 | -€12,196 | -39.4% |
| Operating profit (loss) | 9901 | €15,557 | €2,337 | -€13,220 | -85.0% |
| Financial income | 75/76B | €380 | €973 | +€593 | +156.1% |
| Recurring financial income | 75 | €380 | €973 | +€593 | +156.1% |
| Financial charges | 65/66B | €1,934 | €1,480 | -€454 | -23.5% |
| Recurring financial charges | 65 | €1,934 | €1,480 | -€454 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €14,003 | €1,830 | -€12,173 | -86.9% |
| Income taxes | 67/77 | €4,694 | €2,350 | -€2,344 | -49.9% |
| Profit (loss) for the period | 9904 | €9,309 | -€520 | -€9,829 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,309 | -€520 | -€9,829 |
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 6 October 2026 via checked.be.