SCRC: 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.
SCRC
Largest movements
- Cash +€404,518
up €404,518 (+54.0%), from €749,041 to €1.2m
mainly Net result for the year (+€435,610) and Current investments (+€400,000)
- Current investments -€400,000
down €400,000 (-82.0%), from €488,000 to €88,000
- Stocks and contracts +€68,821
up €68,821 (+12.4%), from €553,770 to €622,591
- Receivables within one year +€37,330
up €37,330 (+30.2%), from €123,582 to €160,912
of which Trade receivables: +€24,248
- Reserves +€500,000
up €500,000 (+50.8%), from €985,000 to €1.5m
of which Distributable reserves: +€500,000
- Debts after one year -€205,419
down €205,419 (-43.3%), from €474,503 to €269,084
of which Trade debts: -€143,269
- Trade debts +€188,400
up €188,400 (+44.1%), from €427,278 to €615,678
- Profit (loss) carried forward -€174,390
down €174,390 (-84.6%), from €206,039 to €31,649
- Other debts -€113,188
down €113,188 (-43.4%), from €260,715 to €147,527
- Gross operating margin +€124,108
up €124,108 (+10.8%), from €1.1m to €1.3m
- Staff costs +€88,716
up €88,716 (+17.8%), from €498,693 to €587,409
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 | €2,710,054 | €2,791,786 | +€81,732 | +3.0% |
| Fixed assets | 21/28 | €527,805 | €521,713 | -€6,092 | -1.2% |
| Tangible fixed assets | 22/27 | €526,618 | €521,538 | -€5,080 | -1.0% |
| Plant, machinery and equipment | 23 | €148,695 | €186,283 | +€37,588 | +25.3% |
| Furniture and vehicles | 24 | €21,118 | €12,301 | -€8,817 | -41.8% |
| Other tangible fixed assets | 26 | €356,805 | €322,954 | -€33,851 | -9.5% |
| Financial fixed assets | 28 | €1,187 | €175 | -€1,012 | -85.3% |
| Current assets | 29/58 | €2,182,249 | €2,270,073 | +€87,824 | +4.0% |
| Amounts receivable after more than one year | 29 | €262,646 | €239,391 | -€23,255 | -8.9% |
| Other amounts receivable | 291 | €262,646 | €239,391 | -€23,255 | -8.9% |
| Stocks and contracts in progress | 3 | €553,770 | €622,591 | +€68,821 | +12.4% |
| Stocks | 30/36 | €553,770 | €622,591 | +€68,821 | +12.4% |
| Amounts receivable within one year | 40/41 | €123,582 | €160,912 | +€37,330 | +30.2% |
| Trade receivables | 40 | €94,601 | €118,849 | +€24,248 | +25.6% |
| Other amounts receivable | 41 | €28,981 | €42,063 | +€13,082 | +45.1% |
| Current investments | 50/53 | €488,000 | €88,000 | -€400,000 | -82.0% |
| Cash at bank and in hand | 54/58 | €749,041 | €1,153,559 | +€404,518 | +54.0% |
| Deferred charges and accrued income | 490/1 | €5,210 | €5,620 | +€410 | +7.9% |
| Total equity and liabilities | 10/49 | €2,710,054 | €2,791,786 | +€81,732 | +3.0% |
| Equity | 10/15 | €1,211,039 | €1,536,649 | +€325,610 | +26.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €985,000 | €1,485,000 | +€500,000 | +50.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €983,000 | €1,483,000 | +€500,000 | +50.9% |
| Profit (loss) carried forward | 14 | €206,039 | €31,649 | -€174,390 | -84.6% |
| Amounts payable | 17/49 | €1,499,015 | €1,255,137 | -€243,878 | -16.3% |
| Amounts payable after more than one year | 17 | €474,503 | €269,084 | -€205,419 | -43.3% |
| Financial debts | 170/4 | €215,034 | €152,884 | -€62,150 | -28.9% |
| Trade debts | 175 | €259,469 | €116,200 | -€143,269 | -55.2% |
| Amounts payable within one year | 42/48 | €994,383 | €950,725 | -€43,658 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €61,486 | €62,150 | +€664 | +1.1% |
| Financial debts | 43 | €45,000 | - | -€45,000 | |
| Other loans | 439 | €45,000 | - | -€45,000 | |
| Trade debts | 44 | €427,278 | €615,678 | +€188,400 | +44.1% |
| Suppliers | 440/4 | €427,278 | €615,678 | +€188,400 | +44.1% |
| Taxes, remuneration and social security | 45 | €199,904 | €125,370 | -€74,534 | -37.3% |
| Taxes | 450/3 | €111,544 | €16,687 | -€94,857 | -85.0% |
| Remuneration and social security | 454/9 | €88,360 | €108,683 | +€20,323 | +23.0% |
| Other amounts payable | 47/48 | €260,715 | €147,527 | -€113,188 | -43.4% |
| Accrued charges and deferred income | 492/3 | €30,129 | €35,328 | +€5,199 | +17.3% |
| Remuneration, social security and pensions | 62 | €498,693 | €587,409 | +€88,716 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,940 | €119,059 | +€8,119 | +7.3% |
| Other operating charges | 640/8 | €6,475 | €4,081 | -€2,394 | -37.0% |
| Gross operating margin | 9900 | €1,146,031 | €1,270,139 | +€124,108 | +10.8% |
| Operating profit (loss) | 9901 | €529,923 | €559,590 | +€29,667 | +5.6% |
| Financial income | 75/76B | €12,179 | €18,288 | +€6,109 | +50.2% |
| Recurring financial income | 75 | €12,179 | €18,288 | +€6,109 | +50.2% |
| Financial charges | 65/66B | €4,793 | €4,244 | -€549 | -11.5% |
| Recurring financial charges | 65 | €4,793 | €4,244 | -€549 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €537,309 | €573,634 | +€36,325 | +6.8% |
| Income taxes | 67/77 | €140,335 | €138,024 | -€2,311 | -1.6% |
| Profit (loss) for the period | 9904 | €396,974 | €435,610 | +€38,636 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €396,974 | €435,610 | +€38,636 | +9.7% |
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 8 October 2026 via checked.be.