SCTA: 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.
SCTA
Largest movements
- Tangible fixed assets +€69,528
up €69,528 (+680%), from €10,222 to €79,750
of which Leasing and similar rights: +€67,199
- Deferred charges and accrued income -€2,390
down €2,390 (-36.8%), from €6,502 to €4,112
- Stocks and contracts +€2,023
up €2,023 (+16.7%), from €12,097 to €14,119
- Cash +€1,876
up €1,876 (+3.9%), from €48,526 to €50,401
mainly Debts after one year (+€56,853) and Other debts (+€40,223)
- Debts after one year +€56,853
new in 2025: €56,853
- Profit (loss) carried forward -€53,842
down €53,842 (-98.9%), from €54,429 to €587
- Other debts +€40,223
up €40,223, from €0 to €40,223
- Current portion of long-term debt +€12,675
up €12,675 (+211%), from €6,000 to €18,675
- Advances received +€11,500
new in 2025: €11,500
- Depreciation +€8,409
up €8,409 (+104%), from €8,066 to €16,475
- Taxes -€4,164
down €4,164 (-60.5%), from €6,884 to €2,720
- Financial charges +€3,664
up €3,664 (+1,159%), from €316 to €3,980
- Staff costs +€3,470
up €3,470 (+7.6%), from €45,671 to €49,141
- Other operating charges +€2,403
up €2,403 (+185%), from €1,301 to €3,705
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 | €92,636 | €163,495 | +€70,859 | +76.5% |
| Fixed assets | 21/28 | €10,222 | €79,750 | +€69,528 | +680% |
| Tangible fixed assets | 22/27 | €10,222 | €79,750 | +€69,528 | +680% |
| Plant, machinery and equipment | 23 | €844 | €2,228 | +€1,384 | +164% |
| Furniture and vehicles | 24 | €1,206 | €320 | -€886 | -73.5% |
| Leasing and similar rights | 25 | - | €67,199 | +€67,199 | |
| Other tangible fixed assets | 26 | €8,172 | €10,002 | +€1,830 | +22.4% |
| Current assets | 29/58 | €82,414 | €83,746 | +€1,332 | +1.6% |
| Stocks and contracts in progress | 3 | €12,097 | €14,119 | +€2,023 | +16.7% |
| Stocks | 30/36 | €12,097 | €14,119 | +€2,023 | +16.7% |
| Amounts receivable within one year | 40/41 | €15,290 | €15,113 | -€176 | -1.2% |
| Trade receivables | 40 | €9,922 | €14,834 | +€4,912 | +49.5% |
| Other amounts receivable | 41 | €5,368 | €280 | -€5,088 | -94.8% |
| Cash at bank and in hand | 54/58 | €48,526 | €50,401 | +€1,876 | +3.9% |
| Deferred charges and accrued income | 490/1 | €6,502 | €4,112 | -€2,390 | -36.8% |
| Total equity and liabilities | 10/49 | €92,636 | €163,495 | +€70,859 | +76.5% |
| Equity | 10/15 | €58,429 | €9,986 | -€48,443 | -82.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €5,399 | +€5,399 | |
| Tax-exempt reserves | 132 | - | €5,399 | +€5,399 | |
| Profit (loss) carried forward | 14 | €54,429 | €587 | -€53,842 | -98.9% |
| Provisions and deferred taxes | 16 | - | €1,350 | +€1,350 | |
| Deferred taxes | 168 | - | €1,350 | +€1,350 | |
| Amounts payable | 17/49 | €34,208 | €152,160 | +€117,952 | +345% |
| Amounts payable after more than one year | 17 | - | €56,853 | +€56,853 | |
| Financial debts | 170/4 | - | €56,853 | +€56,853 | |
| Amounts payable within one year | 42/48 | €33,949 | €95,042 | +€61,093 | +180% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €18,675 | +€12,675 | +211% |
| Trade debts | 44 | €7,347 | €8,474 | +€1,127 | +15.3% |
| Suppliers | 440/4 | €7,347 | €8,474 | +€1,127 | +15.3% |
| Advances received on contracts in progress | 46 | - | €11,500 | +€11,500 | |
| Taxes, remuneration and social security | 45 | €20,602 | €16,170 | -€4,432 | -21.5% |
| Taxes | 450/3 | €13,246 | €9,574 | -€3,672 | -27.7% |
| Remuneration and social security | 454/9 | €7,356 | €6,596 | -€760 | -10.3% |
| Other amounts payable | 47/48 | €0 | €40,223 | +€40,223 | |
| Accrued charges and deferred income | 492/3 | €258 | €265 | +€7 | +2.7% |
| Non-recurring operating income | 76A | - | €13,257 | +€13,257 | |
| Remuneration, social security and pensions | 62 | €45,671 | €49,141 | +€3,470 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,066 | €16,475 | +€8,409 | +104% |
| Other operating charges | 640/8 | €1,301 | €3,705 | +€2,403 | +185% |
| Gross operating margin | 9900 | €85,463 | €86,406 | +€943 | +1.1% |
| Operating profit (loss) | 9901 | €30,425 | €17,085 | -€13,340 | -43.8% |
| Financial income | 75/76B | €184 | €23 | -€161 | -87.6% |
| Recurring financial income | 75 | €184 | €23 | -€161 | -87.6% |
| Financial charges | 65/66B | €316 | €3,980 | +€3,664 | +1,159% |
| Recurring financial charges | 65 | €316 | €3,980 | +€3,664 | +1,159% |
| Profit (loss) for the period before taxes | 9903 | €30,292 | €13,127 | -€17,165 | -56.7% |
| Transfer from deferred taxes | 780 | - | €227 | +€227 | |
| Transfer to deferred taxes | 680 | - | €1,577 | +€1,577 | |
| Income taxes | 67/77 | €6,884 | €2,720 | -€4,164 | -60.5% |
| Profit (loss) for the period | 9904 | €23,408 | €9,057 | -€14,351 | -61.3% |
| Transfer from tax-exempt reserves | 789 | - | €909 | +€909 | |
| Transfer to tax-exempt reserves | 689 | - | €6,308 | +€6,308 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,408 | €3,658 | -€19,750 | -84.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.