beScott: 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.
beScott
Largest movements
- Cash -€6,757
down €6,757 (-25.5%), from €26,473 to €19,715
mainly Other debts (-€4,425) and Net result for the year (-€1,837)
- Other debts -€4,425
down €4,425 (-31.6%), from €14,001 to €9,576
- Profit (loss) carried forward -€1,837
down €1,837 (-29.1%), from €6,308 to €4,471
- Trade debts -€804
down €804 (-3.2%), from €24,755 to €23,951
- Financial charges -€5,733
down €5,733 (-96.2%), from €5,959 to €227
- Depreciation -€2,889
down €2,889 (-96.2%), from €3,004 to €115
- Other operating charges -€2,487
down €2,487 (-82.9%), from €2,998 to €511
- Gross operating margin +€892
up €892 (+58.5%), from -€1,525 to -€633
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 | €63,328 | €56,613 | -€6,715 | -10.6% |
| Fixed assets | 21/28 | €5,627 | €5,512 | -€115 | -2.0% |
| Tangible fixed assets | 22/27 | €127 | €12 | -€115 | -90.8% |
| Furniture and vehicles | 24 | €127 | €12 | -€115 | -90.8% |
| Financial fixed assets | 28 | €5,500 | €5,500 | = | 0.0% |
| Current assets | 29/58 | €57,701 | €51,101 | -€6,600 | -11.4% |
| Amounts receivable within one year | 40/41 | €31,228 | €31,386 | +€157 | +0.5% |
| Trade receivables | 40 | €22,080 | €22,080 | = | 0.0% |
| Other amounts receivable | 41 | €9,149 | €9,306 | +€157 | +1.7% |
| Cash at bank and in hand | 54/58 | €26,473 | €19,715 | -€6,757 | -25.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €63,328 | €56,613 | -€6,715 | -10.6% |
| Equity | 10/15 | €24,008 | €22,171 | -€1,837 | -7.7% |
| Contributions | 10/11 | €16,500 | €16,500 | = | 0.0% |
| Reserves | 13 | €1,200 | €1,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,200 | €1,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,308 | €4,471 | -€1,837 | -29.1% |
| Amounts payable | 17/49 | €39,320 | €34,442 | -€4,878 | -12.4% |
| Amounts payable within one year | 42/48 | €39,114 | €34,235 | -€4,878 | -12.5% |
| Trade debts | 44 | €24,755 | €23,951 | -€804 | -3.2% |
| Suppliers | 440/4 | €24,755 | €23,951 | -€804 | -3.2% |
| Taxes, remuneration and social security | 45 | €357 | €708 | +€351 | +98.3% |
| Taxes | 450/3 | €357 | €708 | +€351 | +98.3% |
| Other amounts payable | 47/48 | €14,001 | €9,576 | -€4,425 | -31.6% |
| Accrued charges and deferred income | 492/3 | €206 | €206 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,004 | €115 | -€2,889 | -96.2% |
| Other operating charges | 640/8 | €2,998 | €511 | -€2,487 | -82.9% |
| Gross operating margin | 9900 | -€1,525 | -€633 | +€892 | +58.5% |
| Operating profit (loss) | 9901 | -€7,527 | -€1,259 | +€6,268 | +83.3% |
| Financial charges | 65/66B | €5,959 | €227 | -€5,733 | -96.2% |
| Recurring financial charges | 65 | €5,959 | €227 | -€5,733 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,487 | -€1,486 | +€12,001 | +89.0% |
| Income taxes | 67/77 | €357 | €351 | -€6 | -1.7% |
| Profit (loss) for the period | 9904 | -€13,844 | -€1,837 | +€12,007 | +86.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,844 | -€1,837 | +€12,007 | +86.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.