SCPR: 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.
SCPR
Largest movements
- Tangible fixed assets -€24,419
down €24,419 (-6.2%), from €392,618 to €368,199
of which Land and buildings: -€21,719
- Receivables within one year +€23,782
up €23,782 (+41.5%), from €57,335 to €81,117
of which Trade receivables: +€23,697
- Cash +€19,964
up €19,964 (+66.1%), from €30,180 to €50,144
mainly Net result for the year (+€82,989) and Depreciation (+€26,809)
- Current investments +€12,000
up €12,000 (+48.0%), from €25,000 to €37,000
- Reserves +€39,512
up €39,512 (+8.6%), from €457,744 to €497,257
- Other debts -€23,501
down €23,501 (-78.4%), from €29,969 to €6,468
- Trade debts +€13,905
up €13,905 (+205.5%), from €6,766 to €20,671
- Gross operating margin +€34,135
up €34,135 (+28.1%), from €121,435 to €155,570
- Taxes +€10,419
up €10,419 (+42.2%), from €24,696 to €35,116
- Other operating charges +€1,773
up €1,773 (+41.4%), from €4,279 to €6,052
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 | €507,595 | €537,211 | +€29,616 | +5.8% |
| Fixed assets | 21/28 | €392,618 | €368,199 | -€24,419 | -6.2% |
| Tangible fixed assets | 22/27 | €392,618 | €368,199 | -€24,419 | -6.2% |
| Land and buildings | 22 | €382,385 | €360,666 | -€21,719 | -5.7% |
| Furniture and vehicles | 24 | €4,666 | €2,944 | -€1,722 | -36.9% |
| Other tangible fixed assets | 26 | €5,567 | €4,589 | -€978 | -17.6% |
| Current assets | 29/58 | €114,977 | €169,012 | +€54,035 | +47.0% |
| Amounts receivable within one year | 40/41 | €57,335 | €81,117 | +€23,782 | +41.5% |
| Trade receivables | 40 | €57,189 | €80,886 | +€23,697 | +41.4% |
| Other amounts receivable | 41 | €146 | €231 | +€85 | +57.9% |
| Current investments | 50/53 | €25,000 | €37,000 | +€12,000 | +48.0% |
| Cash at bank and in hand | 54/58 | €30,180 | €50,144 | +€19,964 | +66.1% |
| Deferred charges and accrued income | 490/1 | €2,462 | €752 | -€1,710 | -69.5% |
| Total equity and liabilities | 10/49 | €507,595 | €537,211 | +€29,616 | +5.8% |
| Equity | 10/15 | €457,744 | €497,257 | +€39,512 | +8.6% |
| Reserves | 13 | €457,744 | €497,257 | +€39,512 | +8.6% |
| Distributable reserves | 133 | €457,744 | €497,257 | +€39,512 | +8.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,851 | €39,954 | -€9,896 | -19.9% |
| Amounts payable within one year | 42/48 | €49,851 | €39,954 | -€9,896 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,766 | €20,671 | +€13,905 | +205.5% |
| Suppliers | 440/4 | €6,766 | €20,671 | +€13,905 | +205.5% |
| Taxes, remuneration and social security | 45 | €13,116 | €12,816 | -€301 | -2.3% |
| Taxes | 450/3 | €4,122 | €12,816 | +€8,693 | +210.9% |
| Remuneration and social security | 454/9 | €8,994 | €0 | -€8,994 | -100.0% |
| Other amounts payable | 47/48 | €29,969 | €6,468 | -€23,501 | -78.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €3,950 | €4,285 | +€335 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,887 | €26,809 | -€78 | -0.3% |
| Other operating charges | 640/8 | €4,279 | €6,052 | +€1,773 | +41.4% |
| Gross operating margin | 9900 | €121,435 | €155,570 | +€34,135 | +28.1% |
| Operating profit (loss) | 9901 | €86,318 | €118,424 | +€32,106 | +37.2% |
| Financial income | 75/76B | €704 | €451 | -€253 | -35.9% |
| Recurring financial income | 75 | €704 | €451 | -€253 | -35.9% |
| Financial charges | 65/66B | €1,298 | €771 | -€527 | -40.6% |
| Recurring financial charges | 65 | €1,298 | €771 | -€527 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | €85,724 | €118,104 | +€32,380 | +37.8% |
| Income taxes | 67/77 | €24,696 | €35,116 | +€10,419 | +42.2% |
| Profit (loss) for the period | 9904 | €61,028 | €82,989 | +€21,961 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,028 | €82,989 | +€21,961 | +36.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.