SSCP: 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.
SSCP
Largest movements
- Tangible fixed assets -€26,059
down €26,059 (-24.0%), from €108,659 to €82,599
of which Land and buildings: -€23,403
- Receivables within one year -€9,795
down €9,795 (-81.7%), from €11,995 to €2,200
- Receivables after one year +€4,470
up €4,470 (+12.0%), from €37,162 to €41,632
- Cash -€3,094
down €3,094 (-10.1%), from €30,771 to €27,677
mainly Debts after one year (-€30,013) and Other debts (-€10,722)
- Stocks and contracts +€2,189
up €2,189 (+17.1%), from €12,774 to €14,963
- Debts after one year -€30,013
down €30,013 (-58.0%), from €51,738 to €21,726
- Other debts -€10,722
down €10,722 (-68.9%), from €15,552 to €4,830
- Tax, wage and social debts +€6,912
up €6,912 (+25.7%), from €26,938 to €33,849
of which Remuneration and social security: +€7,789
- Reserves +€3,814
up €3,814 (+6.8%), from €56,125 to €59,939
- Staff costs +€59,455
up €59,455 (+81.8%), from €72,652 to €132,107
- Gross operating margin +€37,120
up €37,120 (+25.3%), from €146,695 to €183,814
- Taxes -€6,035
down €6,035 (-45.7%), from €13,210 to €7,175
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 | €204,280 | €171,916 | -€32,364 | -15.8% |
| Fixed assets | 21/28 | €108,659 | €82,599 | -€26,059 | -24.0% |
| Tangible fixed assets | 22/27 | €108,659 | €82,599 | -€26,059 | -24.0% |
| Land and buildings | 22 | €97,348 | €73,945 | -€23,403 | -24.0% |
| Plant, machinery and equipment | 23 | €9,003 | €7,636 | -€1,367 | -15.2% |
| Furniture and vehicles | 24 | €2,308 | €1,018 | -€1,290 | -55.9% |
| Current assets | 29/58 | €95,621 | €89,317 | -€6,305 | -6.6% |
| Amounts receivable after more than one year | 29 | €37,162 | €41,632 | +€4,470 | +12.0% |
| Other amounts receivable | 291 | €37,162 | €41,632 | +€4,470 | +12.0% |
| Stocks and contracts in progress | 3 | €12,774 | €14,963 | +€2,189 | +17.1% |
| Stocks | 30/36 | €12,774 | €14,963 | +€2,189 | +17.1% |
| Amounts receivable within one year | 40/41 | €11,995 | €2,200 | -€9,795 | -81.7% |
| Other amounts receivable | 41 | €11,995 | €2,200 | -€9,795 | -81.7% |
| Cash at bank and in hand | 54/58 | €30,771 | €27,677 | -€3,094 | -10.1% |
| Deferred charges and accrued income | 490/1 | €2,920 | €2,845 | -€75 | -2.6% |
| Total equity and liabilities | 10/49 | €204,280 | €171,916 | -€32,364 | -15.8% |
| Equity | 10/15 | €68,525 | €72,339 | +€3,814 | +5.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €56,125 | €59,939 | +€3,814 | +6.8% |
| Distributable reserves | 133 | €56,125 | €59,939 | +€3,814 | +6.8% |
| Amounts payable | 17/49 | €135,755 | €99,577 | -€36,178 | -26.6% |
| Amounts payable after more than one year | 17 | €51,738 | €21,726 | -€30,013 | -58.0% |
| Financial debts | 170/4 | €51,738 | €21,726 | -€30,013 | -58.0% |
| Amounts payable within one year | 42/48 | €84,017 | €77,851 | -€6,165 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €32,054 | €30,013 | -€2,041 | -6.4% |
| Financial debts | 43 | €4,384 | €4,449 | +€65 | +1.5% |
| Credit institutions | 430/8 | €4,384 | €4,449 | +€65 | +1.5% |
| Trade debts | 44 | €5,089 | €4,710 | -€379 | -7.4% |
| Suppliers | 440/4 | €5,089 | €4,710 | -€379 | -7.4% |
| Taxes, remuneration and social security | 45 | €26,938 | €33,849 | +€6,912 | +25.7% |
| Taxes | 450/3 | €25,085 | €24,208 | -€877 | -3.5% |
| Remuneration and social security | 454/9 | €1,853 | €9,642 | +€7,789 | +420.4% |
| Other amounts payable | 47/48 | €15,552 | €4,830 | -€10,722 | -68.9% |
| Remuneration, social security and pensions | 62 | €72,652 | €132,107 | +€59,455 | +81.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,043 | €26,059 | +€1,016 | +4.1% |
| Other operating charges | 640/8 | €2,376 | €2,912 | +€535 | +22.5% |
| Gross operating margin | 9900 | €146,695 | €183,814 | +€37,120 | +25.3% |
| Operating profit (loss) | 9901 | €46,623 | €22,737 | -€23,886 | -51.2% |
| Financial income | 75/76B | €1,294 | €695 | -€599 | -46.3% |
| Recurring financial income | 75 | €1,294 | €695 | -€599 | -46.3% |
| Financial charges | 65/66B | €7,154 | €7,613 | +€459 | +6.4% |
| Recurring financial charges | 65 | €7,154 | €7,613 | +€459 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €40,763 | €15,819 | -€24,944 | -61.2% |
| Income taxes | 67/77 | €13,210 | €7,175 | -€6,035 | -45.7% |
| Profit (loss) for the period | 9904 | €27,553 | €8,644 | -€18,909 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,553 | €8,644 | -€18,909 | -68.6% |
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 9 October 2026 via checked.be.