SCRD: 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.
SCRD
Largest movements
- Receivables within one year +€164,182
up €164,182 (+191.0%), from €85,949 to €250,131
of which Trade receivables: +€170,105
- Cash -€18,811
down €18,811 (-45.5%), from €41,338 to €22,527
mainly Receivables within one year (-€164,182) and Tax, wage and social debts (-€14,700)
- Tangible fixed assets -€8,722
down €8,722 (-28.0%), from €31,128 to €22,407
of which Leasing and similar rights: -€6,990
- Trade debts +€133,143
up €133,143 (+784.6%), from €16,969 to €150,112
- Profit (loss) carried forward +€20,549
up €20,549 (+24.9%), from €82,444 to €102,993
- Tax, wage and social debts -€14,700
down €14,700 (-48.0%), from €30,656 to €15,956
of which Remuneration and social security: -€12,705
- Debts after one year -€6,903
down €6,903 (-46.9%), from €14,730 to €7,827
- Current portion of long-term debt +€4,178
up €4,178 (+72.7%), from €5,749 to €9,928
- Gross operating margin -€2,600
down €2,600 (-6.2%), from €42,176 to €39,576
- Depreciation -€1,057
down €1,057 (-10.8%), from €9,778 to €8,722
- Financial charges -€513
down €513 (-70.0%), from €732 to €219
- Other operating charges -€499
down €499 (-31.2%), from €1,602 to €1,103
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 | €158,608 | €296,681 | +€138,072 | +87.1% |
| Fixed assets | 21/28 | €31,128 | €22,407 | -€8,722 | -28.0% |
| Tangible fixed assets | 22/27 | €31,128 | €22,407 | -€8,722 | -28.0% |
| Plant, machinery and equipment | 23 | €668 | €268 | -€400 | -59.9% |
| Furniture and vehicles | 24 | €1,736 | €405 | -€1,332 | -76.7% |
| Leasing and similar rights | 25 | €28,724 | €21,734 | -€6,990 | -24.3% |
| Current assets | 29/58 | €127,480 | €274,274 | +€146,794 | +115.2% |
| Amounts receivable within one year | 40/41 | €85,949 | €250,131 | +€164,182 | +191.0% |
| Trade receivables | 40 | €78,135 | €248,240 | +€170,105 | +217.7% |
| Other amounts receivable | 41 | €7,814 | €1,891 | -€5,923 | -75.8% |
| Cash at bank and in hand | 54/58 | €41,338 | €22,527 | -€18,811 | -45.5% |
| Deferred charges and accrued income | 490/1 | €192 | €1,615 | +€1,424 | +742.0% |
| Total equity and liabilities | 10/49 | €158,608 | €296,681 | +€138,072 | +87.1% |
| Equity | 10/15 | €90,504 | €111,053 | +€20,549 | +22.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,444 | €102,993 | +€20,549 | +24.9% |
| Amounts payable | 17/49 | €68,104 | €185,628 | +€117,524 | +172.6% |
| Amounts payable after more than one year | 17 | €14,730 | €7,827 | -€6,903 | -46.9% |
| Financial debts | 170/4 | €14,730 | €7,827 | -€6,903 | -46.9% |
| Amounts payable within one year | 42/48 | €53,374 | €177,801 | +€124,426 | +233.1% |
| Current portion of amounts payable after more than one year | 42 | €5,749 | €9,928 | +€4,178 | +72.7% |
| Trade debts | 44 | €16,969 | €150,112 | +€133,143 | +784.6% |
| Suppliers | 440/4 | €16,969 | €150,112 | +€133,143 | +784.6% |
| Taxes, remuneration and social security | 45 | €30,656 | €15,956 | -€14,700 | -48.0% |
| Taxes | 450/3 | €6,114 | €4,119 | -€1,995 | -32.6% |
| Remuneration and social security | 454/9 | €24,542 | €11,837 | -€12,705 | -51.8% |
| Other amounts payable | 47/48 | - | €1,805 | +€1,805 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,778 | €8,722 | -€1,057 | -10.8% |
| Other operating charges | 640/8 | €1,602 | €1,103 | -€499 | -31.2% |
| Gross operating margin | 9900 | €42,176 | €39,576 | -€2,600 | -6.2% |
| Operating profit (loss) | 9901 | €30,796 | €29,752 | -€1,044 | -3.4% |
| Financial income | 75/76B | €377 | €135 | -€241 | -64.1% |
| Recurring financial income | 75 | €377 | €135 | -€241 | -64.1% |
| Financial charges | 65/66B | €732 | €219 | -€513 | -70.0% |
| Recurring financial charges | 65 | €732 | €219 | -€513 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €30,440 | €29,668 | -€773 | -2.5% |
| Income taxes | 67/77 | €9,114 | €9,119 | +€5 | +0.1% |
| Profit (loss) for the period | 9904 | €21,326 | €20,549 | -€778 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,326 | €20,549 | -€778 | -3.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.