SCS PRO MC&IT: 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.
SCS PRO MC&IT
Largest movements
- Tangible fixed assets -€24,475
down €24,475 (-16.6%), from €147,534 to €123,059
of which Land and buildings: -€19,470
- Receivables within one year -€15,325
down €15,325 (-92.6%), from €16,557 to €1,232
of which Trade receivables: -€15,333
- Cash +€6,119
new in 2023: €6,119
mainly Tax, wage and social debts (+€27,575) and Depreciation (+€24,475)
- Debts after one year -€42,057
down €42,057 (-40.2%), from €104,588 to €62,531
- Other debts -€32,882
down €32,882 (-69.9%), from €47,034 to €14,152
- Tax, wage and social debts +€27,575
up €27,575 (+367%), from €7,521 to €35,096
- Current portion of long-term debt +€20,109
new in 2023: €20,109
- Profit (loss) carried forward -€7,096
down €7,096 (-24.6%), from -€28,789 to -€35,885
- Turnover +€148,517
new in 2023: €148,517
- Purchases and services +€122,493
new in 2023: €122,493
- Gross operating margin +€5,419
up €5,419 (+22.1%), from €24,466 to €29,884
- Depreciation -€4,291
down €4,291 (-14.9%), from €28,766 to €24,475
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,163 | €130,482 | -€33,681 | -20.5% |
| Fixed assets | 21/28 | €147,607 | €123,132 | -€24,475 | -16.6% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €147,534 | €123,059 | -€24,475 | -16.6% |
| Land and buildings | 22 | €131,849 | €112,379 | -€19,470 | -14.8% |
| Plant, machinery and equipment | 23 | €12,601 | €9,187 | -€3,413 | -27.1% |
| Furniture and vehicles | 24 | €3,085 | €1,493 | -€1,592 | -51.6% |
| Financial fixed assets | 28 | €72 | €72 | = | 0.0% |
| Current assets | 29/58 | €16,557 | €7,351 | -€9,206 | -55.6% |
| Amounts receivable within one year | 40/41 | €16,557 | €1,232 | -€15,325 | -92.6% |
| Trade receivables | 40 | €16,377 | €1,044 | -€15,333 | -93.6% |
| Other amounts receivable | 41 | €180 | €188 | +€8 | +4.2% |
| Cash at bank and in hand | 54/58 | - | €6,119 | +€6,119 | |
| Total equity and liabilities | 10/49 | €164,163 | €130,482 | -€33,681 | -20.5% |
| Equity | 10/15 | -€5,380 | -€12,476 | -€7,096 | -132% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,209 | €17,209 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,209 | €1,209 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,209 | €1,209 | = | 0.0% |
| Distributable reserves | 133 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,789 | -€35,885 | -€7,096 | -24.6% |
| Amounts payable | 17/49 | €169,543 | €142,958 | -€26,585 | -15.7% |
| Amounts payable after more than one year | 17 | €104,588 | €62,531 | -€42,057 | -40.2% |
| Financial debts | 170/4 | €104,588 | €62,531 | -€42,057 | -40.2% |
| Amounts payable within one year | 42/48 | €64,956 | €80,427 | +€15,471 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | - | €20,109 | +€20,109 | |
| Financial debts | 43 | €121 | €0 | -€121 | -100% |
| Credit institutions | 430/8 | €121 | €0 | -€121 | -100% |
| Trade debts | 44 | €10,280 | €11,070 | +€790 | +7.7% |
| Suppliers | 440/4 | €10,280 | €11,070 | +€790 | +7.7% |
| Taxes, remuneration and social security | 45 | €7,521 | €35,096 | +€27,575 | +367% |
| Taxes | 450/3 | €7,521 | €35,096 | +€27,575 | +367% |
| Other amounts payable | 47/48 | €47,034 | €14,152 | -€32,882 | -69.9% |
| Turnover | 70 | - | €148,517 | +€148,517 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €122,493 | +€122,493 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,766 | €24,475 | -€4,291 | -14.9% |
| Other operating charges | 640/8 | €3,000 | €1,923 | -€1,077 | -35.9% |
| Gross operating margin | 9900 | €24,466 | €29,884 | +€5,419 | +22.1% |
| Operating profit (loss) | 9901 | -€7,301 | €3,487 | +€10,787 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €4,524 | €4,082 | -€442 | -9.8% |
| Recurring financial charges | 65 | €4,524 | €4,082 | -€442 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,821 | -€596 | +€11,226 | +95.0% |
| Income taxes | 67/77 | €7,732 | €6,500 | -€1,232 | -15.9% |
| Profit (loss) for the period | 9904 | -€19,553 | -€7,096 | +€12,457 | +63.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,553 | -€7,096 | +€12,457 | +63.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.