SCREDEMA: 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.
What changed
SCREDEMA
NACE 23.990, Manufacture of other non-metallic mineral products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€81,364
2024 · €70,171+€11,192
Equity
€1.4m
2024 · €1.4m+€1,364
Cash
€1.4m
2024 · €769,212+€659,785
Balance sheet total
€5.2m
2024 · €5.6m-€433,583
Largest movements
Assets
- Receivables within one year -€871,478
down €871,478 (-26.9%), from €3.2m to €2.4m
of which Trade receivables: -€846,907
- Cash +€659,785
up €659,785 (+85.8%), from €769,212 to €1.4m
mainly Receivables within one year (+€871,478) and Depreciation (+€225,855)
- Tangible fixed assets -€208,450
down €208,450 (-22.8%), from €914,110 to €705,660
of which Plant, machinery and equipment: -€160,463
Equity and liabilities
- Trade debts -€433,924
down €433,924 (-15.9%), from €2.7m to €2.3m
- Other debts +€73,651
up €73,651 (+6.9%), from €1.1m to €1.1m
Income statement
- Goods and materials -€1.4m
down €1.4m (-18.6%), from €7.5m to €6.1m
of which Purchases: -€1.4m
- Turnover -€1.4m
down €1.4m (-11.9%), from €11.6m to €10.2m
- Other operating charges +€212,635
up €212,635 (+22.0%), from €964,585 to €1.2m
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.
Result 2024
€70,171
Turnover
-€1.4m
Other operating income
+€81,063
Goods and materials
+€1.4m
Services and other goods
-€22,157
Staff costs
-€10,533
Depreciation
+€104,316
Write-downs
+€51,912
Other operating charges
-€212,635
Financial charges
+€526
Taxes
+€3,767
Result 2025
€81,364
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.
From operations
+€817,202
Investment
-€17,405
Financing
-€140,012
Cash 2024
€769,212
From operations (derived)
+€817,202
Net result for the year
+€81,364
Depreciation
+€225,855
Stocks and contracts
+€13,439
Receivables within one year
+€871,478
Trade debts
-€433,924
Tax, wage and social debts
-€14,456
Other debts
+€73,651
Accrued charges and deferred income
-€206
Investment (derived)
-€17,405
Investment in fixed assets (net)
-€17,405
Financing
-€140,012
Debts after one year
-€45,383
Current portion of long-term debt
-€14,629
Contributions, distributions and other
-€80,000
Cash 2025
€1.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,630,848 | €5,197,265 | -€433,583 | -7.7% |
| Fixed assets | 21/28 | €914,310 | €705,860 | -€208,450 | -22.8% |
| Tangible fixed assets | 22/27 | €914,110 | €705,660 | -€208,450 | -22.8% |
| Plant, machinery and equipment | 23 | €815,932 | €655,469 | -€160,463 | -19.7% |
| Leasing and similar rights | 25 | €88,968 | €29,656 | -€59,312 | -66.7% |
| Assets under construction and advance payments | 27 | €9,210 | €20,535 | +€11,325 | +123.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Other financial fixed assets | 284/8 | €200 | €200 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €4,716,537 | €4,491,404 | -€225,133 | -4.8% |
| Stocks and contracts in progress | 3 | €707,273 | €693,834 | -€13,439 | -1.9% |
| Stocks | 30/36 | €707,273 | €693,834 | -€13,439 | -1.9% |
| Raw materials and consumables | 30/31 | €704,080 | €690,833 | -€13,247 | -1.9% |
| Finished goods | 33 | €2,698 | €2,698 | = | 0.0% |
| Goods purchased for resale | 34 | €494 | €302 | -€192 | -38.8% |
| Amounts receivable within one year | 40/41 | €3,240,053 | €2,368,574 | -€871,478 | -26.9% |
| Trade receivables | 40 | €3,215,481 | €2,368,574 | -€846,907 | -26.3% |
| Other amounts receivable | 41 | €24,571 | - | -€24,571 | |
| Cash at bank and in hand | 54/58 | €769,212 | €1,428,996 | +€659,785 | +85.8% |
| Total equity and liabilities | 10/49 | €5,630,848 | €5,197,265 | -€433,583 | -7.7% |
| Equity | 10/15 | €1,371,487 | €1,372,851 | +€1,364 | +0.1% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Capital | 10 | €750,000 | €750,000 | = | 0.0% |
| Issued capital | 100 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €75,000 | €75,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €75,000 | €75,000 | = | 0.0% |
| Legal reserve | 130 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €546,487 | €547,851 | +€1,364 | +0.2% |
| Amounts payable | 17/49 | €4,259,360 | €3,824,414 | -€434,947 | -10.2% |
| Amounts payable after more than one year | 17 | €214,603 | €169,220 | -€45,383 | -21.1% |
| Financial debts | 170/4 | €45,383 | - | -€45,383 | |
| Leasing and similar obligations | 172 | €45,383 | - | -€45,383 | |
| Trade debts | 175 | €124,220 | €124,220 | = | 0.0% |
| Suppliers | 1750 | €124,220 | €124,220 | = | 0.0% |
| Other amounts payable | 178/9 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,995,202 | €3,605,844 | -€389,358 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €60,012 | €45,383 | -€14,629 | -24.4% |
| Trade debts | 44 | €2,729,750 | €2,295,827 | -€433,924 | -15.9% |
| Suppliers | 440/4 | €2,729,750 | €2,295,827 | -€433,924 | -15.9% |
| Taxes, remuneration and social security | 45 | €144,954 | €130,498 | -€14,456 | -10.0% |
| Taxes | 450/3 | €23,004 | €23,368 | +€364 | +1.6% |
| Remuneration and social security | 454/9 | €121,949 | €107,130 | -€14,819 | -12.2% |
| Other amounts payable | 47/48 | €1,060,486 | €1,134,136 | +€73,651 | +6.9% |
| Accrued charges and deferred income | 492/3 | €49,556 | €49,350 | -€206 | -0.4% |
| Operating income | 70/76A | €11,701,535 | €10,395,529 | -€1.3m | -11.2% |
| Turnover | 70 | €11,614,941 | €10,227,872 | -€1.4m | -11.9% |
| Other operating income | 74 | €86,594 | €167,657 | +€81,063 | +93.6% |
| Operating charges | 60/66A | €11,589,452 | €10,276,547 | -€1.3m | -11.3% |
| Goods for resale, raw materials and consumables | 60 | €7,528,164 | €6,126,162 | -€1.4m | -18.6% |
| Purchases | 600/8 | €7,524,082 | €6,112,722 | -€1.4m | -18.8% |
| Change in stocks: decrease (increase) | 609 | €4,082 | €13,439 | +€9,357 | +229.2% |
| Services and other goods | 61 | €1,905,585 | €1,927,742 | +€22,157 | +1.2% |
| Remuneration, social security and pensions | 62 | €860,947 | €871,480 | +€10,533 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330,171 | €225,855 | -€104,316 | -31.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€51,912 | -€51,912 | |
| Other operating charges | 640/8 | €964,585 | €1,177,220 | +€212,635 | +22.0% |
| Operating profit (loss) | 9901 | €112,083 | €118,982 | +€6,899 | +6.2% |
| Financial charges | 65/66B | €5,363 | €4,837 | -€526 | -9.8% |
| Recurring financial charges | 65 | €5,363 | €4,837 | -€526 | -9.8% |
| Debt charges | 650 | €1,701 | €1,136 | -€565 | -33.2% |
| Other financial charges | 652/9 | €3,663 | €3,701 | +€39 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €106,720 | €114,145 | +€7,425 | +7.0% |
| Income taxes | 67/77 | €36,548 | €32,781 | -€3,767 | -10.3% |
| Taxes | 670/3 | €36,548 | €35,000 | -€1,548 | -4.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €2,219 | +€2,219 | |
| Profit (loss) for the period | 9904 | €70,171 | €81,364 | +€11,192 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,171 | €81,364 | +€11,192 | +15.9% |
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.