SCP Contractors & Project Management: 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.
SCP Contractors & Project Management
Largest movements
- Tangible fixed assets +€97,822
up €97,822 (+3,029%), from €3,229 to €101,052
of which Furniture and vehicles: +€96,948
- Cash -€19,867
down €19,867 (-52.7%), from €37,713 to €17,846
mainly Investment in fixed assets (net) (-€112,332) and Trade debts (-€16,803)
- Receivables within one year -€14,608
down €14,608 (-19.0%), from €76,924 to €62,317
of which Trade receivables: -€67,603
- Debts after one year +€39,983
new in 2025: €39,983
- Current portion of long-term debt +€27,221
new in 2025: €27,221
- Reserves +€18,774
up €18,774 (+30.1%), from €62,321 to €81,095
- Trade debts -€16,803
down €16,803 (-91.7%), from €18,322 to €1,519
- Tax, wage and social debts -€9,645
no longer reported in 2025 (was €9,645)
- Depreciation +€14,082
up €14,082 (+3,293%), from €428 to €14,510
- Gross operating margin -€10,324
down €10,324 (-19.1%), from €54,190 to €43,866
- Taxes -€5,709
down €5,709 (-42.0%), from €13,603 to €7,894
- Financial charges +€1,538
up €1,538 (+3,418%), from €45 to €1,583
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 | €117,867 | €181,376 | +€63,509 | +53.9% |
| Fixed assets | 21/28 | €3,229 | €101,052 | +€97,822 | +3,029% |
| Tangible fixed assets | 22/27 | €3,229 | €101,052 | +€97,822 | +3,029% |
| Plant, machinery and equipment | 23 | - | €874 | +€874 | |
| Furniture and vehicles | 24 | €3,229 | €100,177 | +€96,948 | +3,002% |
| Current assets | 29/58 | €114,638 | €80,325 | -€34,313 | -29.9% |
| Amounts receivable within one year | 40/41 | €76,924 | €62,317 | -€14,608 | -19.0% |
| Trade receivables | 40 | €74,637 | €7,035 | -€67,603 | -90.6% |
| Other amounts receivable | 41 | €2,287 | €55,282 | +€52,995 | +2,317% |
| Cash at bank and in hand | 54/58 | €37,713 | €17,846 | -€19,867 | -52.7% |
| Deferred charges and accrued income | 490/1 | - | €162 | +€162 | |
| Total equity and liabilities | 10/49 | €117,867 | €181,376 | +€63,509 | +53.9% |
| Equity | 10/15 | €68,521 | €87,295 | +€18,774 | +27.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,321 | €81,095 | +€18,774 | +30.1% |
| Distributable reserves | 133 | €62,321 | €81,095 | +€18,774 | +30.1% |
| Amounts payable | 17/49 | €49,346 | €94,081 | +€44,735 | +90.7% |
| Amounts payable after more than one year | 17 | - | €39,983 | +€39,983 | |
| Financial debts | 170/4 | - | €39,983 | +€39,983 | |
| Amounts payable within one year | 42/48 | €49,346 | €54,099 | +€4,752 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | - | €27,221 | +€27,221 | |
| Trade debts | 44 | €18,322 | €1,519 | -€16,803 | -91.7% |
| Suppliers | 440/4 | €18,322 | €1,519 | -€16,803 | -91.7% |
| Taxes, remuneration and social security | 45 | €9,645 | - | -€9,645 | |
| Taxes | 450/3 | €9,645 | - | -€9,645 | |
| Other amounts payable | 47/48 | €21,380 | €25,358 | +€3,978 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €428 | €14,510 | +€14,082 | +3,293% |
| Other operating charges | 640/8 | €702 | €1,105 | +€404 | +57.5% |
| Gross operating margin | 9900 | €54,190 | €43,866 | -€10,324 | -19.1% |
| Operating profit (loss) | 9901 | €53,060 | €28,250 | -€24,810 | -46.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €45 | €1,583 | +€1,538 | +3,418% |
| Recurring financial charges | 65 | €45 | €1,583 | +€1,538 | +3,418% |
| Profit (loss) for the period before taxes | 9903 | €53,015 | €26,668 | -€26,347 | -49.7% |
| Income taxes | 67/77 | €13,603 | €7,894 | -€5,709 | -42.0% |
| Profit (loss) for the period | 9904 | €39,413 | €18,774 | -€20,638 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,413 | €18,774 | -€20,638 | -52.4% |
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 1 November 2026 via checked.be.