4SCRIPTUM: 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.
4SCRIPTUM
Largest movements
- Receivables within one year -€10,725
down €10,725 (-24.6%), from €43,560 to €32,835
- Tangible fixed assets -€9,772
down €9,772 (-22.9%), from €42,720 to €32,948
- Cash +€6,538
up €6,538 (+172%), from €3,795 to €10,333
mainly Receivables within one year (+€10,725) and Depreciation (+€9,772)
- Deferred charges and accrued income -€968
down €968 (-28.1%), from €3,441 to €2,473
- Other debts -€9,948
down €9,948 (-24.0%), from €41,527 to €31,579
- Contributions -€8,059
down €8,059 (-100.0%), from €8,060 to €1
- Reserves +€8,059
up €8,059 (+35.0%), from €23,058 to €31,117
of which Distributable reserves: +€8,059
- Profit (loss) carried forward -€3,890
down €3,890 (-33.1%), from €11,748 to €7,858
- Debts after one year -€1,703
down €1,703 (-65.9%), from €2,584 to €881
- Financial income -€5,475
down €5,475 (-100.0%), from €5,475 to €0
of which Non-recurring financial income: -€5,475
- Depreciation +€3,857
up €3,857 (+65.2%), from €5,915 to €9,772
- Gross operating margin -€3,434
down €3,434 (-28.8%), from €11,921 to €8,487
- Taxes -€1,986
down €1,986 (-50.9%), from €3,904 to €1,919
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 | €93,515 | €78,589 | -€14,927 | -16.0% |
| Fixed assets | 21/28 | €42,720 | €32,948 | -€9,772 | -22.9% |
| Tangible fixed assets | 22/27 | €42,720 | €32,948 | -€9,772 | -22.9% |
| Furniture and vehicles | 24 | €42,720 | €32,948 | -€9,772 | -22.9% |
| Current assets | 29/58 | €50,796 | €45,641 | -€5,155 | -10.1% |
| Amounts receivable within one year | 40/41 | €43,560 | €32,835 | -€10,725 | -24.6% |
| Trade receivables | 40 | €43,560 | €32,835 | -€10,725 | -24.6% |
| Cash at bank and in hand | 54/58 | €3,795 | €10,333 | +€6,538 | +172% |
| Deferred charges and accrued income | 490/1 | €3,441 | €2,473 | -€968 | -28.1% |
| Total equity and liabilities | 10/49 | €93,515 | €78,589 | -€14,927 | -16.0% |
| Equity | 10/15 | €42,866 | €38,976 | -€3,890 | -9.1% |
| Contributions | 10/11 | €8,060 | €1 | -€8,059 | -100.0% |
| Reserves | 13 | €23,058 | €31,117 | +€8,059 | +35.0% |
| Non-distributable reserves | 130/1 | €23,058 | €23,058 | = | 0.0% |
| Reserves not available under the articles | 1311 | €23,058 | €23,058 | = | 0.0% |
| Distributable reserves | 133 | - | €8,059 | +€8,059 | |
| Profit (loss) carried forward | 14 | €11,748 | €7,858 | -€3,890 | -33.1% |
| Amounts payable | 17/49 | €50,649 | €39,612 | -€11,037 | -21.8% |
| Amounts payable after more than one year | 17 | €2,584 | €881 | -€1,703 | -65.9% |
| Financial debts | 170/4 | €2,584 | €881 | -€1,703 | -65.9% |
| Amounts payable within one year | 42/48 | €48,065 | €38,732 | -€9,333 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €1,629 | €1,703 | +€75 | +4.6% |
| Trade debts | 44 | €883 | €2,498 | +€1,614 | +183% |
| Suppliers | 440/4 | €883 | €2,498 | +€1,614 | +183% |
| Taxes, remuneration and social security | 45 | €4,026 | €2,951 | -€1,075 | -26.7% |
| Taxes | 450/3 | €4,026 | €2,951 | -€1,075 | -26.7% |
| Other amounts payable | 47/48 | €41,527 | €31,579 | -€9,948 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,915 | €9,772 | +€3,857 | +65.2% |
| Other operating charges | 640/8 | €530 | €458 | -€72 | -13.5% |
| Gross operating margin | 9900 | €11,921 | €8,487 | -€3,434 | -28.8% |
| Operating profit (loss) | 9901 | €5,476 | -€1,743 | -€7,219 | |
| Financial income | 75/76B | €5,475 | €0 | -€5,475 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Non-recurring financial income | 76B | €5,475 | - | -€5,475 | |
| Financial charges | 65/66B | €276 | €228 | -€47 | -17.1% |
| Recurring financial charges | 65 | €276 | €228 | -€47 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €10,676 | -€1,971 | -€12,647 | |
| Income taxes | 67/77 | €3,904 | €1,919 | -€1,986 | -50.9% |
| Profit (loss) for the period | 9904 | €6,771 | -€3,890 | -€10,661 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,771 | -€3,890 | -€10,661 |
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 25 October 2026 via checked.be.