SITESCOPE: 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.
SITESCOPE
Largest movements
- Cash -€10,643
down €10,643 (-26.9%), from €39,586 to €28,943
mainly Contributions, distributions and other (-€15,000) and Tax, wage and social debts (-€10,400)
- Receivables within one year +€2,088
up €2,088 (+11.8%), from €17,657 to €19,744
of which Trade receivables: +€1,973
- Reserves -€15,000
no longer reported in 2025 (was €15,000)
- Trade debts +€13,300
up €13,300 (+53.9%), from €24,678 to €37,978
- Tax, wage and social debts -€10,400
down €10,400 (-81.5%), from €12,756 to €2,355
- Profit (loss) carried forward +€3,455
up €3,455 (+77.1%), from €4,482 to €7,937
- Gross operating margin -€24,502
down €24,502 (-93.6%), from €26,183 to €1,681
- Taxes -€4,807
down €4,807 (-71.4%), from €6,736 to €1,929
- Financial income +€3,629
up €3,629 (+2296.8%), from €158 to €3,787
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 | €57,425 | €48,781 | -€8,645 | -15.1% |
| Current assets | 29/58 | €57,425 | €48,781 | -€8,645 | -15.1% |
| Amounts receivable within one year | 40/41 | €17,657 | €19,744 | +€2,088 | +11.8% |
| Trade receivables | 40 | €17,479 | €19,452 | +€1,973 | +11.3% |
| Other amounts receivable | 41 | €178 | €293 | +€115 | +64.4% |
| Cash at bank and in hand | 54/58 | €39,586 | €28,943 | -€10,643 | -26.9% |
| Deferred charges and accrued income | 490/1 | €183 | €93 | -€90 | -49.0% |
| Total equity and liabilities | 10/49 | €57,425 | €48,781 | -€8,645 | -15.1% |
| Equity | 10/15 | €19,982 | €8,437 | -€11,545 | -57.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €15,000 | - | -€15,000 | |
| Distributable reserves | 133 | €15,000 | - | -€15,000 | |
| Profit (loss) carried forward | 14 | €4,482 | €7,937 | +€3,455 | +77.1% |
| Amounts payable | 17/49 | €37,443 | €40,343 | +€2,900 | +7.7% |
| Amounts payable within one year | 42/48 | €37,443 | €40,343 | +€2,900 | +7.7% |
| Trade debts | 44 | €24,678 | €37,978 | +€13,300 | +53.9% |
| Suppliers | 440/4 | €24,678 | €37,978 | +€13,300 | +53.9% |
| Taxes, remuneration and social security | 45 | €12,756 | €2,355 | -€10,400 | -81.5% |
| Taxes | 450/3 | €12,756 | €2,355 | -€10,400 | -81.5% |
| Other amounts payable | 47/48 | €10 | €10 | = | 0.0% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €26,183 | €1,681 | -€24,502 | -93.6% |
| Operating profit (loss) | 9901 | €26,133 | €1,681 | -€24,452 | -93.6% |
| Financial income | 75/76B | €158 | €3,787 | +€3,629 | +2296.8% |
| Recurring financial income | 75 | €158 | €3,787 | +€3,629 | +2296.8% |
| Financial charges | 65/66B | €72 | €83 | +€11 | +15.7% |
| Recurring financial charges | 65 | €72 | €83 | +€11 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €26,219 | €5,384 | -€20,834 | -79.5% |
| Income taxes | 67/77 | €6,736 | €1,929 | -€4,807 | -71.4% |
| Profit (loss) for the period | 9904 | €19,482 | €3,455 | -€16,027 | -82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,482 | €3,455 | -€16,027 | -82.3% |
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 10 October 2026 via checked.be.