B-DaTu Scib: 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.
B-DaTu Scib
Largest movements
- Tangible fixed assets -€14,318
down €14,318 (-29.7%), from €48,150 to €33,832
of which Leasing and similar rights: -€12,902
- Deferred charges and accrued income -€9,023
down €9,023 (-65.1%), from €13,853 to €4,830
- Cash +€6,058
up €6,058 (+50.4%), from €12,018 to €18,076
mainly Net result for the year (+€50,129) and Depreciation (+€17,148)
- Receivables within one year +€3,968
up €3,968 (+11.5%), from €34,355 to €38,323
of which Other amounts receivable: +€4,815
- Debts after one year -€11,433
down €11,433 (-47.0%), from €24,327 to €12,894
- Other debts +€2,730
up €2,730 (+6.8%), from €40,242 to €42,971
- Tax, wage and social debts -€1,757
down €1,757 (-17.1%), from €10,285 to €8,528
of which Taxes: -€2,232
- Current portion of long-term debt -€1,486
down €1,486 (-11.5%), from €12,919 to €11,433
- Trade debts -€1,369
down €1,369 (-68.3%), from €2,004 to €635
- Depreciation -€2,501
down €2,501 (-12.7%), from €19,649 to €17,148
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 | €108,377 | €95,062 | -€13,315 | -12.3% |
| Fixed assets | 21/28 | €48,150 | €33,832 | -€14,318 | -29.7% |
| Tangible fixed assets | 22/27 | €48,150 | €33,832 | -€14,318 | -29.7% |
| Land and buildings | 22 | €953 | €784 | -€169 | -17.7% |
| Plant, machinery and equipment | 23 | €5,805 | €5,732 | -€72 | -1.2% |
| Furniture and vehicles | 24 | €4,164 | €2,989 | -€1,175 | -28.2% |
| Leasing and similar rights | 25 | €37,229 | €24,327 | -€12,902 | -34.7% |
| Current assets | 29/58 | €60,226 | €61,229 | +€1,003 | +1.7% |
| Amounts receivable within one year | 40/41 | €34,355 | €38,323 | +€3,968 | +11.5% |
| Trade receivables | 40 | €33,552 | €32,705 | -€847 | -2.5% |
| Other amounts receivable | 41 | €803 | €5,618 | +€4,815 | +599% |
| Cash at bank and in hand | 54/58 | €12,018 | €18,076 | +€6,058 | +50.4% |
| Deferred charges and accrued income | 490/1 | €13,853 | €4,830 | -€9,023 | -65.1% |
| Total equity and liabilities | 10/49 | €108,377 | €95,062 | -€13,315 | -12.3% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €89,777 | €76,462 | -€13,315 | -14.8% |
| Amounts payable after more than one year | 17 | €24,327 | €12,894 | -€11,433 | -47.0% |
| Financial debts | 170/4 | €24,327 | €12,894 | -€11,433 | -47.0% |
| Amounts payable within one year | 42/48 | €65,449 | €63,567 | -€1,882 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €12,919 | €11,433 | -€1,486 | -11.5% |
| Trade debts | 44 | €2,004 | €635 | -€1,369 | -68.3% |
| Suppliers | 440/4 | €2,004 | €635 | -€1,369 | -68.3% |
| Taxes, remuneration and social security | 45 | €10,285 | €8,528 | -€1,757 | -17.1% |
| Taxes | 450/3 | €3,240 | €1,009 | -€2,232 | -68.9% |
| Remuneration and social security | 454/9 | €7,045 | €7,519 | +€474 | +6.7% |
| Other amounts payable | 47/48 | €40,242 | €42,971 | +€2,730 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,649 | €17,148 | -€2,501 | -12.7% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €82,097 | €82,412 | +€315 | +0.4% |
| Operating profit (loss) | 9901 | €61,879 | €64,678 | +€2,799 | +4.5% |
| Financial income | 75/76B | €0 | €75 | +€75 | |
| Recurring financial income | 75 | €0 | €75 | +€75 | |
| Financial charges | 65/66B | €1,715 | €1,243 | -€472 | -27.5% |
| Recurring financial charges | 65 | €1,715 | €1,243 | -€472 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €60,164 | €63,510 | +€3,346 | +5.6% |
| Income taxes | 67/77 | €13,197 | €13,382 | +€185 | +1.4% |
| Profit (loss) for the period | 9904 | €46,967 | €50,129 | +€3,161 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,967 | €50,129 | +€3,161 | +6.7% |
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 23 October 2026 via checked.be.