SCSIT: 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.
SCSIT
Largest movements
- Tangible fixed assets +€72,738
up €72,738 (+26.7%), from €272,296 to €345,035
of which Land and buildings: +€64,198
- Cash -€14,837
down €14,837 (-37.8%), from €39,299 to €24,462
mainly Investment in fixed assets (net) (-€81,017) and Current investments (-€12,000)
- Current investments +€12,000
up €12,000 (+63.2%), from €19,000 to €31,000
- Receivables within one year -€10,225
down €10,225 (-24.8%), from €41,157 to €30,932
of which Other amounts receivable: -€13,889
- Reserves +€51,006
up €51,006 (+50.2%), from €101,536 to €152,542
- Debts after one year +€33,375
up €33,375 (+16.8%), from €198,985 to €232,360
- Trade debts -€11,925
down €11,925 (-69.4%), from €17,188 to €5,263
- Tax, wage and social debts -€9,379
down €9,379 (-23.1%), from €40,543 to €31,164
- Other operating charges -€12,999
down €12,999 (-96.2%), from €13,519 to €520
- Gross operating margin +€9,599
up €9,599 (+13.2%), from €72,467 to €82,067
- Depreciation +€7,918
up €7,918 (+2,197%), from €360 to €8,278
- Financial charges +€7,638
up €7,638 (+683%), from €1,118 to €8,756
- Taxes +€2,442
up €2,442 (+19.3%), from €12,659 to €15,101
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 | €372,842 | €436,379 | +€63,537 | +17.0% |
| Fixed assets | 21/28 | €272,296 | €345,035 | +€72,738 | +26.7% |
| Tangible fixed assets | 22/27 | €272,296 | €345,035 | +€72,738 | +26.7% |
| Land and buildings | 22 | €270,882 | €335,079 | +€64,198 | +23.7% |
| Furniture and vehicles | 24 | €1,414 | €9,955 | +€8,541 | +604% |
| Current assets | 29/58 | €100,546 | €91,344 | -€9,202 | -9.2% |
| Amounts receivable within one year | 40/41 | €41,157 | €30,932 | -€10,225 | -24.8% |
| Trade receivables | 40 | €21,407 | €25,071 | +€3,664 | +17.1% |
| Other amounts receivable | 41 | €19,750 | €5,861 | -€13,889 | -70.3% |
| Current investments | 50/53 | €19,000 | €31,000 | +€12,000 | +63.2% |
| Cash at bank and in hand | 54/58 | €39,299 | €24,462 | -€14,837 | -37.8% |
| Deferred charges and accrued income | 490/1 | €1,090 | €4,951 | +€3,860 | +354% |
| Total equity and liabilities | 10/49 | €372,842 | €436,379 | +€63,537 | +17.0% |
| Equity | 10/15 | €102,536 | €153,542 | +€51,006 | +49.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €101,536 | €152,542 | +€51,006 | +50.2% |
| Distributable reserves | 133 | €101,536 | €152,542 | +€51,006 | +50.2% |
| Amounts payable | 17/49 | €270,306 | €282,837 | +€12,531 | +4.6% |
| Amounts payable after more than one year | 17 | €198,985 | €232,360 | +€33,375 | +16.8% |
| Financial debts | 170/4 | €198,985 | €232,360 | +€33,375 | +16.8% |
| Amounts payable within one year | 42/48 | €71,321 | €50,477 | -€20,843 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €13,590 | €14,050 | +€460 | +3.4% |
| Trade debts | 44 | €17,188 | €5,263 | -€11,925 | -69.4% |
| Suppliers | 440/4 | €17,188 | €5,263 | -€11,925 | -69.4% |
| Taxes, remuneration and social security | 45 | €40,543 | €31,164 | -€9,379 | -23.1% |
| Taxes | 450/3 | €40,543 | €31,164 | -€9,379 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €360 | €8,278 | +€7,918 | +2,197% |
| Other operating charges | 640/8 | €13,519 | €520 | -€12,999 | -96.2% |
| Gross operating margin | 9900 | €72,467 | €82,067 | +€9,599 | +13.2% |
| Operating profit (loss) | 9901 | €58,588 | €73,269 | +€14,680 | +25.1% |
| Financial income | 75/76B | €1,236 | €1,594 | +€357 | +28.9% |
| Recurring financial income | 75 | €1,236 | €1,594 | +€357 | +28.9% |
| Financial charges | 65/66B | €1,118 | €8,756 | +€7,638 | +683% |
| Recurring financial charges | 65 | €1,118 | €8,756 | +€7,638 | +683% |
| Profit (loss) for the period before taxes | 9903 | €58,707 | €66,107 | +€7,400 | +12.6% |
| Income taxes | 67/77 | €12,659 | €15,101 | +€2,442 | +19.3% |
| Profit (loss) for the period | 9904 | €46,048 | €51,006 | +€4,958 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,048 | €51,006 | +€4,958 | +10.8% |
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.