SCT: 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.
SCT
Largest movements
- Tangible fixed assets -€37,299
down €37,299 (-28.4%), from €131,541 to €94,241
of which Furniture and vehicles: -€37,710
- Receivables within one year -€31,722
down €31,722 (-26.3%), from €120,621 to €88,899
of which Other amounts receivable: -€27,103
- Debts after one year -€59,393
down €59,393 (-50.4%), from €117,767 to €58,374
- Current portion of long-term debt -€9,127
down €9,127 (-37.9%), from €24,073 to €14,946
- Trade debts -€7,886
down €7,886 (-41.4%), from €19,052 to €11,166
- Short-term financial debts +€7,553
up €7,553 (+374%), from €2,021 to €9,574
- Gross operating margin -€16,467
down €16,467 (-34.5%), from €47,696 to €31,229
- Depreciation -€16,320
down €16,320 (-53.8%), from €30,322 to €14,003
- Financial charges +€2,677
up €2,677 (+95.0%), from €2,817 to €5,493
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €261,162 | €192,140 | -€69,021 | -26.4% |
| Fixed assets | 21/28 | €140,541 | €103,241 | -€37,299 | -26.5% |
| Tangible fixed assets | 22/27 | €131,541 | €94,241 | -€37,299 | -28.4% |
| Plant, machinery and equipment | 23 | €2,943 | €3,353 | +€411 | +14.0% |
| Furniture and vehicles | 24 | €88,048 | €50,338 | -€37,710 | -42.8% |
| Other tangible fixed assets | 26 | €40,550 | €40,550 | = | 0.0% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €120,621 | €88,899 | -€31,722 | -26.3% |
| Amounts receivable within one year | 40/41 | €120,621 | €88,899 | -€31,722 | -26.3% |
| Trade receivables | 40 | €52,448 | €47,829 | -€4,619 | -8.8% |
| Other amounts receivable | 41 | €68,173 | €41,070 | -€27,103 | -39.8% |
| Total equity and liabilities | 10/49 | €261,162 | €192,140 | -€69,021 | -26.4% |
| Equity | 10/15 | €85,098 | €83,066 | -€2,033 | -2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €78,898 | €78,898 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,038 | €77,038 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,033 | -€2,033 | |
| Amounts payable | 17/49 | €176,063 | €109,074 | -€66,989 | -38.0% |
| Amounts payable after more than one year | 17 | €117,767 | €58,374 | -€59,393 | -50.4% |
| Financial debts | 170/4 | €117,767 | €58,374 | -€59,393 | -50.4% |
| Amounts payable within one year | 42/48 | €58,296 | €48,837 | -€9,460 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €24,073 | €14,946 | -€9,127 | -37.9% |
| Financial debts | 43 | €2,021 | €9,574 | +€7,553 | +374% |
| Credit institutions | 430/8 | €2,021 | €9,574 | +€7,553 | +374% |
| Trade debts | 44 | €19,052 | €11,166 | -€7,886 | -41.4% |
| Suppliers | 440/4 | €19,052 | €11,166 | -€7,886 | -41.4% |
| Other amounts payable | 47/48 | €13,150 | €13,150 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,864 | +€1,864 | |
| Remuneration, social security and pensions | 62 | €473 | €78 | -€395 | -83.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,322 | €14,003 | -€16,320 | -53.8% |
| Other operating charges | 640/8 | €13,816 | €13,773 | -€42 | -0.3% |
| Gross operating margin | 9900 | €47,696 | €31,229 | -€16,467 | -34.5% |
| Operating profit (loss) | 9901 | €3,085 | €3,375 | +€290 | +9.4% |
| Financial income | 75/76B | €0 | €86 | +€86 | +286,467% |
| Recurring financial income | 75 | €0 | €86 | +€86 | +286,467% |
| Financial charges | 65/66B | €2,817 | €5,493 | +€2,677 | +95.0% |
| Recurring financial charges | 65 | €2,817 | €5,493 | +€2,677 | +95.0% |
| Profit (loss) for the period before taxes | 9903 | €268 | -€2,033 | -€2,301 | |
| Profit (loss) for the period | 9904 | €268 | -€2,033 | -€2,301 | |
| Profit (loss) for the period to be appropriated | 9905 | €268 | -€2,033 | -€2,301 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.