SCY-21: 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.
SCY-21
Largest movements
- Cash +€46,097
up €46,097 (+102%), from €45,147 to €91,244
mainly Other debts (+€47,052) and Net result for the year (+€8,792)
- Receivables within one year +€16,299
up €16,299 (+250%), from €6,530 to €22,829
of which Trade receivables: +€13,470
- Intangible fixed assets -€5,324
down €5,324 (-49.1%), from €10,848 to €5,524
- Financial fixed assets +€2,290
up €2,290 (+45.8%), from €5,000 to €7,290
- Tangible fixed assets -€1,303
down €1,303 (-41.2%), from €3,160 to €1,857
of which Other tangible fixed assets: -€879
- Other debts +€47,052
up €47,052 (+165%), from €28,538 to €75,590
- Profit (loss) carried forward +€8,792
up €8,792 (+33.4%), from €26,308 to €35,100
- Tax, wage and social debts +€4,094
up €4,094 (+104%), from €3,952 to €8,046
- Trade debts -€1,842
down €1,842 (-70.1%), from €2,628 to €786
- Gross operating margin +€2,090
up €2,090 (+10.6%), from €19,767 to €21,857
- Depreciation -€737
down €737 (-10.0%), from €7,364 to €6,627
- Other operating charges +€351
up €351 (+9.4%), from €3,742 to €4,093
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 | €71,427 | €129,523 | +€58,096 | +81.3% |
| Fixed assets | 21/28 | €19,008 | €14,671 | -€4,337 | -22.8% |
| Intangible fixed assets | 21 | €10,848 | €5,524 | -€5,324 | -49.1% |
| Tangible fixed assets | 22/27 | €3,160 | €1,857 | -€1,303 | -41.2% |
| Furniture and vehicles | 24 | €628 | €204 | -€424 | -67.5% |
| Other tangible fixed assets | 26 | €2,532 | €1,653 | -€879 | -34.7% |
| Financial fixed assets | 28 | €5,000 | €7,290 | +€2,290 | +45.8% |
| Current assets | 29/58 | €52,419 | €114,852 | +€62,433 | +119% |
| Amounts receivable within one year | 40/41 | €6,530 | €22,829 | +€16,299 | +250% |
| Trade receivables | 40 | €5,216 | €18,687 | +€13,470 | +258% |
| Other amounts receivable | 41 | €1,314 | €4,143 | +€2,829 | +215% |
| Cash at bank and in hand | 54/58 | €45,147 | €91,244 | +€46,097 | +102% |
| Deferred charges and accrued income | 490/1 | €742 | €778 | +€37 | +4.9% |
| Total equity and liabilities | 10/49 | €71,427 | €129,523 | +€58,096 | +81.3% |
| Equity | 10/15 | €36,308 | €45,100 | +€8,792 | +24.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,308 | €35,100 | +€8,792 | +33.4% |
| Amounts payable | 17/49 | €35,119 | €84,423 | +€49,304 | +140% |
| Amounts payable within one year | 42/48 | €35,119 | €84,423 | +€49,304 | +140% |
| Trade debts | 44 | €2,628 | €786 | -€1,842 | -70.1% |
| Suppliers | 440/4 | €2,628 | €786 | -€1,842 | -70.1% |
| Taxes, remuneration and social security | 45 | €3,952 | €8,046 | +€4,094 | +104% |
| Taxes | 450/3 | €3,952 | €8,046 | +€4,094 | +104% |
| Other amounts payable | 47/48 | €28,538 | €75,590 | +€47,052 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,364 | €6,627 | -€737 | -10.0% |
| Other operating charges | 640/8 | €3,742 | €4,093 | +€351 | +9.4% |
| Non-recurring operating charges | 66A | €58 | - | -€58 | |
| Gross operating margin | 9900 | €19,767 | €21,857 | +€2,090 | +10.6% |
| Operating profit (loss) | 9901 | €8,603 | €11,137 | +€2,534 | +29.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €158 | €173 | +€16 | +10.0% |
| Recurring financial charges | 65 | €158 | €173 | +€16 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €8,445 | €10,964 | +€2,518 | +29.8% |
| Income taxes | 67/77 | €2,186 | €2,171 | -€15 | -0.7% |
| Profit (loss) for the period | 9904 | €6,259 | €8,792 | +€2,533 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,259 | €8,792 | +€2,533 | +40.5% |
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 14 October 2026 via checked.be.