SCREMERS: 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.
SCREMERS
Largest movements
- Cash -€76,155
down €76,155 (-89.9%), from €84,711 to €8,556
mainly Current investments (-€65,379) and Debts after one year (-€37,663)
- Current investments +€65,379
new in 2025: €65,379
- Stocks and contracts +€25,695
up €25,695 (+13.7%), from €187,990 to €213,685
- Tangible fixed assets -€20,133
down €20,133 (-4.7%), from €429,384 to €409,251
of which Furniture and vehicles: -€13,559
- Receivables within one year +€14,325
up €14,325 (+32.2%), from €44,514 to €58,839
of which Trade receivables: +€20,903
- Debts after one year -€37,663
down €37,663 (-8.5%), from €443,290 to €405,627
- Reserves +€18,898
up €18,898 (+8.9%), from €211,630 to €230,528
- Other debts +€10,149
up €10,149 (+34.8%), from €29,153 to €39,303
- Trade debts +€9,601
up €9,601 (+353%), from €2,719 to €12,319
- Gross operating margin -€35,563
down €35,563 (-33.3%), from €106,837 to €71,274
- Taxes -€9,511
down €9,511 (-55.0%), from €17,287 to €7,775
- Depreciation -€2,517
down €2,517 (-8.0%), from €31,529 to €29,012
- Financial charges -€1,494
down €1,494 (-10.4%), from €14,422 to €12,927
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 | €748,157 | €760,330 | +€12,173 | +1.6% |
| Fixed assets | 21/28 | €429,384 | €409,251 | -€20,133 | -4.7% |
| Tangible fixed assets | 22/27 | €429,384 | €409,251 | -€20,133 | -4.7% |
| Land and buildings | 22 | €382,455 | €369,608 | -€12,846 | -3.4% |
| Plant, machinery and equipment | 23 | €6,185 | €12,458 | +€6,272 | +101% |
| Furniture and vehicles | 24 | €40,744 | €27,185 | -€13,559 | -33.3% |
| Current assets | 29/58 | €318,773 | €351,079 | +€32,306 | +10.1% |
| Stocks and contracts in progress | 3 | €187,990 | €213,685 | +€25,695 | +13.7% |
| Stocks | 30/36 | €187,990 | €213,685 | +€25,695 | +13.7% |
| Amounts receivable within one year | 40/41 | €44,514 | €58,839 | +€14,325 | +32.2% |
| Trade receivables | 40 | €37,820 | €58,723 | +€20,903 | +55.3% |
| Other amounts receivable | 41 | €6,694 | €116 | -€6,578 | -98.3% |
| Current investments | 50/53 | - | €65,379 | +€65,379 | |
| Cash at bank and in hand | 54/58 | €84,711 | €8,556 | -€76,155 | -89.9% |
| Deferred charges and accrued income | 490/1 | €1,558 | €4,620 | +€3,062 | +196% |
| Total equity and liabilities | 10/49 | €748,157 | €760,330 | +€12,173 | +1.6% |
| Equity | 10/15 | €232,090 | €250,988 | +€18,898 | +8.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €211,630 | €230,528 | +€18,898 | +8.9% |
| Distributable reserves | 133 | €211,630 | €230,528 | +€18,898 | +8.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | -€0 | -100% |
| Amounts payable | 17/49 | €516,067 | €509,341 | -€6,725 | -1.3% |
| Amounts payable after more than one year | 17 | €443,290 | €405,627 | -€37,663 | -8.5% |
| Financial debts | 170/4 | €443,290 | €405,627 | -€37,663 | -8.5% |
| Amounts payable within one year | 42/48 | €72,776 | €103,715 | +€30,938 | +42.5% |
| Current portion of amounts payable after more than one year | 42 | €33,759 | €39,043 | +€5,284 | +15.7% |
| Trade debts | 44 | €2,719 | €12,319 | +€9,601 | +353% |
| Suppliers | 440/4 | €2,719 | €12,319 | +€9,601 | +353% |
| Taxes, remuneration and social security | 45 | €7,146 | €13,049 | +€5,904 | +82.6% |
| Taxes | 450/3 | €7,146 | €11,209 | +€4,064 | +56.9% |
| Remuneration and social security | 454/9 | - | €1,840 | +€1,840 | |
| Other amounts payable | 47/48 | €29,153 | €39,303 | +€10,149 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,529 | €29,012 | -€2,517 | -8.0% |
| Other operating charges | 640/8 | €2,355 | €3,018 | +€663 | +28.2% |
| Gross operating margin | 9900 | €106,837 | €71,274 | -€35,563 | -33.3% |
| Operating profit (loss) | 9901 | €72,954 | €39,244 | -€33,710 | -46.2% |
| Financial income | 75/76B | €71 | €356 | +€285 | +402% |
| Recurring financial income | 75 | €71 | €356 | +€285 | +402% |
| Financial charges | 65/66B | €14,422 | €12,927 | -€1,494 | -10.4% |
| Recurring financial charges | 65 | €14,422 | €12,927 | -€1,494 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €58,603 | €26,673 | -€31,930 | -54.5% |
| Income taxes | 67/77 | €17,287 | €7,775 | -€9,511 | -55.0% |
| Profit (loss) for the period | 9904 | €41,317 | €18,898 | -€22,419 | -54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,317 | €18,898 | -€22,419 | -54.3% |
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 24 October 2026 via checked.be.