SCS SOUDURE: 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 SOUDURE
Largest movements
- Cash +€157,540
up €157,540 (+215%), from €73,404 to €230,944
mainly Receivables within one year (+€113,394) and Net result for the year (+€103,953)
- Receivables within one year -€113,394
down €113,394 (-68.9%), from €164,617 to €51,223
of which Trade receivables: -€109,932
- Reserves +€32,906
up €32,906 (+23.3%), from €141,134 to €174,040
- Debts after one year -€32,449
down €32,449 (-40.2%), from €80,728 to €48,279
- Tax, wage and social debts +€28,869
up €28,869 (+47.6%), from €60,707 to €89,577
of which Taxes: +€19,903
- Other debts +€9,881
up €9,881 (+11.8%), from €83,441 to €93,322
- Trade debts +€6,929
up €6,929 (+151%), from €4,600 to €11,529
- Gross operating margin +€103,712
up €103,712 (+48.1%), from €215,411 to €319,123
- Staff costs +€81,331
up €81,331 (+329%), from €24,749 to €106,080
- Taxes +€14,214
up €14,214 (+40.8%), from €34,870 to €49,084
- Other operating charges +€5,183
up €5,183 (+71.1%), from €7,289 to €12,472
- Depreciation +€4,023
up €4,023 (+12.0%), from €33,409 to €37,432
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 | €408,675 | €453,642 | +€44,967 | +11.0% |
| Fixed assets | 21/28 | €158,973 | €156,705 | -€2,268 | -1.4% |
| Tangible fixed assets | 22/27 | €151,925 | €149,657 | -€2,268 | -1.5% |
| Plant, machinery and equipment | 23 | €52,405 | €50,446 | -€1,960 | -3.7% |
| Furniture and vehicles | 24 | €13,474 | €7,565 | -€5,908 | -43.9% |
| Leasing and similar rights | 25 | €70,939 | €53,684 | -€17,255 | -24.3% |
| Other tangible fixed assets | 26 | €15,108 | €37,962 | +€22,855 | +151% |
| Financial fixed assets | 28 | €7,048 | €7,048 | = | 0.0% |
| Current assets | 29/58 | €249,701 | €296,937 | +€47,236 | +18.9% |
| Amounts receivable within one year | 40/41 | €164,617 | €51,223 | -€113,394 | -68.9% |
| Trade receivables | 40 | €149,059 | €39,127 | -€109,932 | -73.8% |
| Other amounts receivable | 41 | €15,558 | €12,096 | -€3,462 | -22.3% |
| Cash at bank and in hand | 54/58 | €73,404 | €230,944 | +€157,540 | +215% |
| Deferred charges and accrued income | 490/1 | €11,680 | €14,769 | +€3,089 | +26.5% |
| Total equity and liabilities | 10/49 | €408,675 | €453,642 | +€44,967 | +11.0% |
| Equity | 10/15 | €144,119 | €177,025 | +€32,906 | +22.8% |
| Reserves | 13 | €141,134 | €174,040 | +€32,906 | +23.3% |
| Distributable reserves | 133 | €141,134 | €174,040 | +€32,906 | +23.3% |
| Profit (loss) carried forward | 14 | €2,985 | €2,985 | = | 0.0% |
| Amounts payable | 17/49 | €264,556 | €276,617 | +€12,061 | +4.6% |
| Amounts payable after more than one year | 17 | €80,728 | €48,279 | -€32,449 | -40.2% |
| Financial debts | 170/4 | €80,728 | €48,279 | -€32,449 | -40.2% |
| Amounts payable within one year | 42/48 | €182,557 | €226,877 | +€44,320 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €33,808 | €32,449 | -€1,360 | -4.0% |
| Trade debts | 44 | €4,600 | €11,529 | +€6,929 | +151% |
| Suppliers | 440/4 | €4,600 | €11,529 | +€6,929 | +151% |
| Taxes, remuneration and social security | 45 | €60,707 | €89,577 | +€28,869 | +47.6% |
| Taxes | 450/3 | €60,244 | €80,147 | +€19,903 | +33.0% |
| Remuneration and social security | 454/9 | €463 | €9,430 | +€8,967 | +1,937% |
| Other amounts payable | 47/48 | €83,441 | €93,322 | +€9,881 | +11.8% |
| Accrued charges and deferred income | 492/3 | €1,271 | €1,461 | +€190 | +14.9% |
| Remuneration, social security and pensions | 62 | €24,749 | €106,080 | +€81,331 | +329% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,409 | €37,432 | +€4,023 | +12.0% |
| Other operating charges | 640/8 | €7,289 | €12,472 | +€5,183 | +71.1% |
| Gross operating margin | 9900 | €215,411 | €319,123 | +€103,712 | +48.1% |
| Operating profit (loss) | 9901 | €149,963 | €163,138 | +€13,175 | +8.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,835 | €10,101 | +€2,266 | +28.9% |
| Recurring financial charges | 65 | €7,835 | €10,101 | +€2,266 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €142,127 | €153,037 | +€10,909 | +7.7% |
| Income taxes | 67/77 | €34,870 | €49,084 | +€14,214 | +40.8% |
| Profit (loss) for the period | 9904 | €107,258 | €103,953 | -€3,305 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €107,258 | €103,953 | -€3,305 | -3.1% |
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 28 October 2026 via checked.be.