SCToit: 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.
SCToit
Largest movements
- Receivables within one year +€26,756
up €26,756 (+119.4%), from €22,400 to €49,155
of which Trade receivables: +€31,319
- Cash -€17,230
down €17,230 (-60.1%), from €28,688 to €11,458
mainly Receivables within one year (-€26,756) and Debts after one year (-€3,065)
- Tangible fixed assets -€4,072
down €4,072 (-40.3%), from €10,111 to €6,039
of which Furniture and vehicles: -€3,124
- Deferred charges and accrued income +€1,228
up €1,228 (+49.6%), from €2,476 to €3,704
- Advances received +€17,067
up €17,067 (+82.7%), from €20,629 to €37,696
- Debts after one year -€3,065
down €3,065 (-50.8%), from €6,030 to €2,965
- Current portion of long-term debt -€2,946
down €2,946 (-49.0%), from €6,010 to €3,065
- Profit (loss) carried forward -€2,127
down €2,127 (-531.8%), from -€400 to -€2,527
- Trade debts -€1,213
down €1,213 (-7.5%), from €16,240 to €15,027
- Gross operating margin +€36,809
up €36,809 (+30.4%), from €121,138 to €157,947
- Staff costs +€34,724
up €34,724 (+29.0%), from €119,905 to €154,629
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 | €67,998 | €75,477 | +€7,479 | +11.0% |
| Fixed assets | 21/28 | €10,171 | €6,530 | -€3,641 | -35.8% |
| Tangible fixed assets | 22/27 | €10,111 | €6,039 | -€4,072 | -40.3% |
| Plant, machinery and equipment | 23 | €1,638 | €690 | -€949 | -57.9% |
| Furniture and vehicles | 24 | €8,473 | €5,349 | -€3,124 | -36.9% |
| Financial fixed assets | 28 | €60 | €491 | +€431 | +718.9% |
| Current assets | 29/58 | €57,827 | €68,947 | +€11,120 | +19.2% |
| Stocks and contracts in progress | 3 | €4,264 | €4,630 | +€366 | +8.6% |
| Stocks | 30/36 | €4,264 | €4,630 | +€366 | +8.6% |
| Amounts receivable within one year | 40/41 | €22,400 | €49,155 | +€26,756 | +119.4% |
| Trade receivables | 40 | €17,343 | €48,662 | +€31,319 | +180.6% |
| Other amounts receivable | 41 | €5,057 | €493 | -€4,563 | -90.2% |
| Cash at bank and in hand | 54/58 | €28,688 | €11,458 | -€17,230 | -60.1% |
| Deferred charges and accrued income | 490/1 | €2,476 | €3,704 | +€1,228 | +49.6% |
| Total equity and liabilities | 10/49 | €67,998 | €75,477 | +€7,479 | +11.0% |
| Equity | 10/15 | €5,800 | €3,673 | -€2,127 | -36.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€400 | -€2,527 | -€2,127 | -531.8% |
| Amounts payable | 17/49 | €62,198 | €71,804 | +€9,606 | +15.4% |
| Amounts payable after more than one year | 17 | €6,030 | €2,965 | -€3,065 | -50.8% |
| Financial debts | 170/4 | €6,030 | €2,965 | -€3,065 | -50.8% |
| Amounts payable within one year | 42/48 | €56,169 | €68,814 | +€12,646 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €6,010 | €3,065 | -€2,946 | -49.0% |
| Trade debts | 44 | €16,240 | €15,027 | -€1,213 | -7.5% |
| Suppliers | 440/4 | €16,240 | €15,027 | -€1,213 | -7.5% |
| Advances received on contracts in progress | 46 | €20,629 | €37,696 | +€17,067 | +82.7% |
| Taxes, remuneration and social security | 45 | €8,093 | €8,888 | +€796 | +9.8% |
| Taxes | 450/3 | €1,374 | €884 | -€490 | -35.7% |
| Remuneration and social security | 454/9 | €6,719 | €8,005 | +€1,286 | +19.1% |
| Other amounts payable | 47/48 | €5,197 | €4,139 | -€1,059 | -20.4% |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Remuneration, social security and pensions | 62 | €119,905 | €154,629 | +€34,724 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,271 | €4,072 | -€1,199 | -22.7% |
| Other operating charges | 640/8 | €723 | €753 | +€30 | +4.1% |
| Gross operating margin | 9900 | €121,138 | €157,947 | +€36,809 | +30.4% |
| Operating profit (loss) | 9901 | -€4,762 | -€1,508 | +€3,255 | +68.3% |
| Financial income | 75/76B | €177 | €128 | -€49 | -27.6% |
| Recurring financial income | 75 | €177 | €128 | -€49 | -27.6% |
| Financial charges | 65/66B | €993 | €712 | -€280 | -28.2% |
| Recurring financial charges | 65 | €993 | €712 | -€280 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,578 | -€2,092 | +€3,486 | +62.5% |
| Income taxes | 67/77 | €16 | €36 | +€20 | +125.1% |
| Profit (loss) for the period | 9904 | -€5,594 | -€2,127 | +€3,466 | +62.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,594 | -€2,127 | +€3,466 | +62.0% |
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 9 October 2026 via checked.be.