SCV: what changed
Two fiscal 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.
SCV
Largest movements
- Receivables within one year +€14,232
up €14,232 (+46.4%), from €30,655 to €44,887
of which Trade receivables: +€14,524
- Tangible fixed assets -€7,825
down €7,825 (-35.5%), from €22,036 to €14,211
of which Furniture and vehicles: -€7,051
- Stocks and contracts -€4,709
down €4,709 (-34.1%), from €13,807 to €9,098
of which Stocks: -€3,401
- Cash +€3,746
up €3,746 (+77.9%), from €4,810 to €8,556
mainly Accrued charges and deferred income (+€17,127) and Net result for the year (+€10,000)
- Accrued charges and deferred income +€17,127
up €17,127 (+951.5%), from €1,800 to €18,927
- Trade debts -€14,076
down €14,076 (-84.7%), from €16,627 to €2,552
- Profit (loss) carried forward +€5,884
up €5,884, from -€5,884 to €0
- Tax, wage and social debts -€5,032
down €5,032 (-91.2%), from €5,515 to €483
of which Taxes: -€3,682
- Reserves +€4,116
up €4,116 (+12.9%), from €32,012 to €36,128
- Gross operating margin +€17,422
up €17,422 (+238.7%), from €7,299 to €24,721
- Taxes +€3,877
up €3,877 (+933.6%), from €415 to €4,292
- Depreciation -€2,899
down €2,899 (-25.1%), from €11,567 to €8,668
- Other operating charges +€399
up €399 (+36.4%), from €1,094 to €1,493
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 | €72,020 | €78,007 | +€5,986 | +8.3% |
| Fixed assets | 21/28 | €22,036 | €14,211 | -€7,825 | -35.5% |
| Tangible fixed assets | 22/27 | €22,036 | €14,211 | -€7,825 | -35.5% |
| Land and buildings | 22 | €35 | €0 | -€35 | -100.0% |
| Plant, machinery and equipment | 23 | €1,333 | €594 | -€739 | -55.5% |
| Furniture and vehicles | 24 | €20,668 | €13,618 | -€7,051 | -34.1% |
| Current assets | 29/58 | €49,984 | €63,795 | +€13,811 | +27.6% |
| Stocks and contracts in progress | 3 | €13,807 | €9,098 | -€4,709 | -34.1% |
| Stocks | 30/36 | €12,499 | €9,098 | -€3,401 | -27.2% |
| Contracts in progress | 37 | €1,308 | €0 | -€1,308 | -100.0% |
| Amounts receivable within one year | 40/41 | €30,655 | €44,887 | +€14,232 | +46.4% |
| Trade receivables | 40 | €26,070 | €40,595 | +€14,524 | +55.7% |
| Other amounts receivable | 41 | €4,584 | €4,292 | -€292 | -6.4% |
| Cash at bank and in hand | 54/58 | €4,810 | €8,556 | +€3,746 | +77.9% |
| Deferred charges and accrued income | 490/1 | €713 | €1,254 | +€541 | +75.9% |
| Total equity and liabilities | 10/49 | €72,020 | €78,007 | +€5,986 | +8.3% |
| Equity | 10/15 | €32,328 | €42,328 | +€10,000 | +30.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,012 | €36,128 | +€4,116 | +12.9% |
| Distributable reserves | 133 | €32,012 | €36,128 | +€4,116 | +12.9% |
| Profit (loss) carried forward | 14 | -€5,884 | €0 | +€5,884 | |
| Amounts payable | 17/49 | €39,693 | €35,679 | -€4,014 | -10.1% |
| Amounts payable within one year | 42/48 | €37,893 | €16,752 | -€21,140 | -55.8% |
| Trade debts | 44 | €16,627 | €2,552 | -€14,076 | -84.7% |
| Suppliers | 440/4 | €16,627 | €2,552 | -€14,076 | -84.7% |
| Taxes, remuneration and social security | 45 | €5,515 | €483 | -€5,032 | -91.2% |
| Taxes | 450/3 | €4,165 | €483 | -€3,682 | -88.4% |
| Remuneration and social security | 454/9 | €1,350 | €0 | -€1,350 | -100.0% |
| Other amounts payable | 47/48 | €15,751 | €13,718 | -€2,033 | -12.9% |
| Accrued charges and deferred income | 492/3 | €1,800 | €18,927 | +€17,127 | +951.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,567 | €8,668 | -€2,899 | -25.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,094 | €1,493 | +€399 | +36.4% |
| Gross operating margin | 9900 | €7,299 | €24,721 | +€17,422 | +238.7% |
| Operating profit (loss) | 9901 | -€5,362 | €14,560 | +€19,923 | |
| Financial income | 75/76B | €6 | €25 | +€18 | +289.2% |
| Recurring financial income | 75 | €6 | €25 | +€18 | +289.2% |
| Financial charges | 65/66B | €305 | €294 | -€12 | -3.8% |
| Recurring financial charges | 65 | €305 | €294 | -€12 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,661 | €14,292 | +€19,953 | |
| Income taxes | 67/77 | €415 | €4,292 | +€3,877 | +933.6% |
| Profit (loss) for the period | 9904 | -€6,076 | €10,000 | +€16,076 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,076 | €10,000 | +€16,076 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.