CENTRUM VOOR SCRIPTOFILIE: 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.
CENTRUM VOOR SCRIPTOFILIE
Largest movements
- Cash +€81,006
up €81,006 (+96.8%), from €83,684 to €164,690
mainly Stocks and contracts (+€50,600) and Net result for the year (+€42,828)
- Stocks and contracts -€50,600
down €50,600 (-38.2%), from €132,289 to €81,688
- Tax, wage and social debts +€15,057
up €15,057 (+113%), from €13,382 to €28,439
- Other debts +€14,350
up €14,350 (+40.7%), from €35,233 to €49,583
- Gross operating margin -€41,257
down €41,257 (-34.7%), from €118,935 to €77,678
- Depreciation -€36,774
down €36,774 (-87.8%), from €41,884 to €5,110
- Write-downs -€28,848
no longer reported in 2025 (was €28,848)
- Taxes +€8,861
up €8,861 (+56.1%), from €15,794 to €24,655
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 | €695,296 | €721,722 | +€26,426 | +3.8% |
| Fixed assets | 21/28 | €478,123 | €474,334 | -€3,788 | -0.8% |
| Tangible fixed assets | 22/27 | €478,123 | €474,334 | -€3,788 | -0.8% |
| Land and buildings | 22 | €468,203 | €468,103 | -€100 | 0.0% |
| Plant, machinery and equipment | 23 | €127 | €84 | -€43 | -33.8% |
| Furniture and vehicles | 24 | €9,793 | €6,147 | -€3,645 | -37.2% |
| Current assets | 29/58 | €217,173 | €247,388 | +€30,215 | +13.9% |
| Stocks and contracts in progress | 3 | €132,289 | €81,688 | -€50,600 | -38.2% |
| Stocks | 30/36 | €132,289 | €81,688 | -€50,600 | -38.2% |
| Amounts receivable within one year | 40/41 | €1,201 | €1,010 | -€191 | -15.9% |
| Trade receivables | 40 | €1,201 | €1,010 | -€191 | -15.9% |
| Cash at bank and in hand | 54/58 | €83,684 | €164,690 | +€81,006 | +96.8% |
| Total equity and liabilities | 10/49 | €695,296 | €721,722 | +€26,426 | +3.8% |
| Equity | 10/15 | €640,492 | €643,320 | +€2,828 | +0.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €621,900 | €624,728 | +€2,828 | +0.5% |
| Distributable reserves | 133 | €621,900 | €624,728 | +€2,828 | +0.5% |
| Amounts payable | 17/49 | €54,804 | €78,402 | +€23,598 | +43.1% |
| Amounts payable within one year | 42/48 | €54,804 | €78,402 | +€23,598 | +43.1% |
| Trade debts | 44 | €6,189 | €380 | -€5,809 | -93.9% |
| Suppliers | 440/4 | €6,189 | €380 | -€5,809 | -93.9% |
| Taxes, remuneration and social security | 45 | €13,382 | €28,439 | +€15,057 | +113% |
| Taxes | 450/3 | €13,382 | €28,439 | +€15,057 | +113% |
| Other amounts payable | 47/48 | €35,233 | €49,583 | +€14,350 | +40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,884 | €5,110 | -€36,774 | -87.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €28,848 | - | -€28,848 | |
| Other operating charges | 640/8 | €2,297 | €1,789 | -€509 | -22.1% |
| Non-recurring operating charges | 66A | €1,178 | - | -€1,178 | |
| Gross operating margin | 9900 | €118,935 | €77,678 | -€41,257 | -34.7% |
| Operating profit (loss) | 9901 | €44,727 | €70,779 | +€26,052 | +58.2% |
| Financial income | 75/76B | €152 | - | -€152 | |
| Recurring financial income | 75 | €152 | - | -€152 | |
| Financial charges | 65/66B | €3,411 | €3,296 | -€115 | -3.4% |
| Recurring financial charges | 65 | €3,411 | €3,296 | -€115 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €41,468 | €67,483 | +€26,015 | +62.7% |
| Income taxes | 67/77 | €15,794 | €24,655 | +€8,861 | +56.1% |
| Profit (loss) for the period | 9904 | €25,674 | €42,828 | +€17,154 | +66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,674 | €42,828 | +€17,154 | +66.8% |
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 16 October 2026 via checked.be.