SCS: 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.
SCS
Largest movements
- Receivables within one year +€37,549
up €37,549 (+125.5%), from €29,910 to €67,459
of which Other amounts receivable: +€26,054
- Intangible fixed assets -€7,000
down €7,000 (-16.8%), from €41,655 to €34,655
- Debts after one year +€22,125
new in 2025: €22,125
- Current portion of long-term debt +€7,705
new in 2025: €7,705
- Profit (loss) carried forward +€2,230
up €2,230 (+4.7%), from €47,444 to €49,674
- Staff costs +€9,241
up €9,241 (+20.9%), from €44,197 to €53,438
- Financial charges +€3,939
up €3,939 (+60.5%), from €6,513 to €10,452
- Gross operating margin -€3,514
down €3,514 (-4.2%), from €84,469 to €80,956
- Financial income +€1,278
up €1,278 (+146.3%), from €873 to €2,151
- Taxes -€1,190
down €1,190 (-14.3%), from €8,344 to €7,154
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 | €85,571 | €116,454 | +€30,883 | +36.1% |
| Fixed assets | 21/28 | €46,995 | €40,515 | -€6,481 | -13.8% |
| Intangible fixed assets | 21 | €41,655 | €34,655 | -€7,000 | -16.8% |
| Tangible fixed assets | 22/27 | €5,341 | €5,860 | +€519 | +9.7% |
| Plant, machinery and equipment | 23 | €5,216 | €4,879 | -€337 | -6.5% |
| Furniture and vehicles | 24 | €125 | €981 | +€856 | +686.5% |
| Current assets | 29/58 | €38,575 | €75,939 | +€37,364 | +96.9% |
| Amounts receivable within one year | 40/41 | €29,910 | €67,459 | +€37,549 | +125.5% |
| Trade receivables | 40 | €2,208 | €13,703 | +€11,495 | +520.6% |
| Other amounts receivable | 41 | €27,702 | €53,756 | +€26,054 | +94.1% |
| Cash at bank and in hand | 54/58 | €7,592 | €8,481 | +€889 | +11.7% |
| Deferred charges and accrued income | 490/1 | €1,074 | - | -€1,074 | |
| Total equity and liabilities | 10/49 | €85,571 | €116,454 | +€30,883 | +36.1% |
| Equity | 10/15 | €61,444 | €63,674 | +€2,230 | +3.6% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,444 | €49,674 | +€2,230 | +4.7% |
| Amounts payable | 17/49 | €24,127 | €52,780 | +€28,654 | +118.8% |
| Amounts payable after more than one year | 17 | - | €22,125 | +€22,125 | |
| Financial debts | 170/4 | - | €22,125 | +€22,125 | |
| Amounts payable within one year | 42/48 | €24,127 | €30,656 | +€6,529 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,705 | +€7,705 | |
| Trade debts | 44 | €417 | - | -€417 | |
| Suppliers | 440/4 | €417 | - | -€417 | |
| Taxes, remuneration and social security | 45 | €23,709 | €22,951 | -€759 | -3.2% |
| Taxes | 450/3 | €18,502 | €16,317 | -€2,185 | -11.8% |
| Remuneration and social security | 454/9 | €5,208 | €6,633 | +€1,426 | +27.4% |
| Remuneration, social security and pensions | 62 | €44,197 | €53,438 | +€9,241 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,506 | €9,027 | +€521 | +6.1% |
| Other operating charges | 640/8 | €1,059 | €806 | -€253 | -23.9% |
| Gross operating margin | 9900 | €84,469 | €80,956 | -€3,514 | -4.2% |
| Operating profit (loss) | 9901 | €30,707 | €17,684 | -€13,023 | -42.4% |
| Financial income | 75/76B | €873 | €2,151 | +€1,278 | +146.3% |
| Recurring financial income | 75 | €873 | €2,151 | +€1,278 | +146.3% |
| Financial charges | 65/66B | €6,513 | €10,452 | +€3,939 | +60.5% |
| Recurring financial charges | 65 | €6,513 | €10,452 | +€3,939 | +60.5% |
| Profit (loss) for the period before taxes | 9903 | €25,067 | €9,383 | -€15,684 | -62.6% |
| Income taxes | 67/77 | €8,344 | €7,154 | -€1,190 | -14.3% |
| Profit (loss) for the period | 9904 | €16,723 | €2,230 | -€14,493 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,723 | €2,230 | -€14,493 | -86.7% |
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 3 October 2026 via checked.be.