SCRM: 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.
SCRM
Largest movements
- Cash +€36,543
up €36,543 (+15.8%), from €231,176 to €267,719
mainly Net result for the year (+€56,758) and Depreciation (+€16,459)
- Receivables within one year +€17,273
up €17,273 (+193%), from €8,970 to €26,243
of which Trade receivables: +€24,493
- Tangible fixed assets -€11,433
down €11,433 (-45.6%), from €25,077 to €13,644
of which Furniture and vehicles: -€10,640
- Reserves +€56,758
up €56,758 (+24.5%), from €231,200 to €287,958
- Other debts -€16,430
down €16,430 (-60.6%), from €27,091 to €10,661
- Gross operating margin +€42,828
up €42,828 (+73.0%), from €58,630 to €101,458
- Taxes +€17,121
up €17,121 (+159%), from €10,749 to €27,870
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 | €282,774 | €325,153 | +€42,379 | +15.0% |
| Fixed assets | 21/28 | €25,077 | €13,644 | -€11,433 | -45.6% |
| Tangible fixed assets | 22/27 | €25,077 | €13,644 | -€11,433 | -45.6% |
| Land and buildings | 22 | €1,196 | €404 | -€792 | -66.2% |
| Furniture and vehicles | 24 | €23,881 | €13,241 | -€10,640 | -44.6% |
| Current assets | 29/58 | €257,697 | €311,508 | +€53,811 | +20.9% |
| Amounts receivable after more than one year | 29 | €16,000 | €16,000 | = | 0.0% |
| Other amounts receivable | 291 | €16,000 | €16,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,970 | €26,243 | +€17,273 | +193% |
| Trade receivables | 40 | - | €24,493 | +€24,493 | |
| Other amounts receivable | 41 | €8,970 | €1,751 | -€7,220 | -80.5% |
| Cash at bank and in hand | 54/58 | €231,176 | €267,719 | +€36,543 | +15.8% |
| Deferred charges and accrued income | 490/1 | €1,550 | €1,546 | -€4 | -0.3% |
| Total equity and liabilities | 10/49 | €282,774 | €325,153 | +€42,379 | +15.0% |
| Equity | 10/15 | €241,222 | €297,980 | +€56,758 | +23.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €231,200 | €287,958 | +€56,758 | +24.5% |
| Distributable reserves | 133 | €231,200 | €287,958 | +€56,758 | +24.5% |
| Profit (loss) carried forward | 14 | €22 | €22 | = | 0.0% |
| Amounts payable | 17/49 | €41,552 | €27,173 | -€14,379 | -34.6% |
| Amounts payable within one year | 42/48 | €41,552 | €27,173 | -€14,379 | -34.6% |
| Trade debts | 44 | €430 | €881 | +€451 | +105% |
| Suppliers | 440/4 | €430 | €881 | +€451 | +105% |
| Taxes, remuneration and social security | 45 | €14,032 | €15,632 | +€1,600 | +11.4% |
| Taxes | 450/3 | €14,032 | €15,632 | +€1,600 | +11.4% |
| Other amounts payable | 47/48 | €27,091 | €10,661 | -€16,430 | -60.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,960 | €16,459 | -€502 | -3.0% |
| Other operating charges | 640/8 | €387 | €625 | +€238 | +61.3% |
| Gross operating margin | 9900 | €58,630 | €101,458 | +€42,828 | +73.0% |
| Operating profit (loss) | 9901 | €41,282 | €84,374 | +€43,092 | +104% |
| Financial income | 75/76B | €615 | €446 | -€170 | -27.6% |
| Recurring financial income | 75 | €615 | €446 | -€170 | -27.6% |
| Financial charges | 65/66B | €77 | €192 | +€115 | +151% |
| Recurring financial charges | 65 | €77 | €192 | +€115 | +151% |
| Profit (loss) for the period before taxes | 9903 | €41,821 | €84,628 | +€42,807 | +102% |
| Income taxes | 67/77 | €10,749 | €27,870 | +€17,121 | +159% |
| Profit (loss) for the period | 9904 | €31,072 | €56,758 | +€25,686 | +82.7% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €31,072 | €56,758 | +€25,686 | +82.7% |
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 13 October 2026 via checked.be.