CITY SCOTT: 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.
CITY SCOTT
Largest movements
- Receivables within one year +€18,529
up €18,529 (+119%), from €15,566 to €34,095
of which Other amounts receivable: +€31,638
- Cash -€10,761
down €10,761 (-50.9%), from €21,145 to €10,384
mainly Receivables within one year (-€18,529) and Trade debts (-€3,571)
- Tangible fixed assets -€3,167
no longer reported in 2025 (was €3,167)
- Profit (loss) carried forward +€6,290
up €6,290 (+19.3%), from €32,636 to €38,926
- Trade debts -€3,571
down €3,571 (-63.2%), from €5,649 to €2,078
- Tax, wage and social debts +€1,881
up €1,881 (+140%), from €1,344 to €3,225
of which Taxes: +€2,000
- Gross operating margin -€12,472
down €12,472 (-48.2%), from €25,893 to €13,422
- Staff costs -€12,155
no longer reported in 2025 (was €12,155)
- Other operating charges +€837
up €837 (+102%), from €821 to €1,658
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 | €39,878 | €44,479 | +€4,601 | +11.5% |
| Fixed assets | 21/28 | €3,167 | - | -€3,167 | |
| Tangible fixed assets | 22/27 | €3,167 | - | -€3,167 | |
| Furniture and vehicles | 24 | €3,167 | - | -€3,167 | |
| Current assets | 29/58 | €36,711 | €44,479 | +€7,767 | +21.2% |
| Amounts receivable within one year | 40/41 | €15,566 | €34,095 | +€18,529 | +119% |
| Trade receivables | 40 | €13,109 | - | -€13,109 | |
| Other amounts receivable | 41 | €2,457 | €34,095 | +€31,638 | +1,288% |
| Cash at bank and in hand | 54/58 | €21,145 | €10,384 | -€10,761 | -50.9% |
| Total equity and liabilities | 10/49 | €39,878 | €44,479 | +€4,601 | +11.5% |
| Equity | 10/15 | €32,886 | €39,176 | +€6,290 | +19.1% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,636 | €38,926 | +€6,290 | +19.3% |
| Amounts payable | 17/49 | €6,992 | €5,303 | -€1,690 | -24.2% |
| Amounts payable within one year | 42/48 | €6,992 | €5,303 | -€1,690 | -24.2% |
| Trade debts | 44 | €5,649 | €2,078 | -€3,571 | -63.2% |
| Suppliers | 440/4 | €5,649 | €2,078 | -€3,571 | -63.2% |
| Taxes, remuneration and social security | 45 | €1,344 | €3,225 | +€1,881 | +140% |
| Taxes | 450/3 | - | €2,000 | +€2,000 | |
| Remuneration and social security | 454/9 | €1,344 | €1,225 | -€119 | -8.8% |
| Remuneration, social security and pensions | 62 | €12,155 | - | -€12,155 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,167 | €3,167 | -€0 | 0.0% |
| Other operating charges | 640/8 | €821 | €1,658 | +€837 | +102% |
| Gross operating margin | 9900 | €25,893 | €13,422 | -€12,472 | -48.2% |
| Operating profit (loss) | 9901 | €9,752 | €8,597 | -€1,155 | -11.8% |
| Financial charges | 65/66B | €411 | €307 | -€105 | -25.4% |
| Recurring financial charges | 65 | €411 | €307 | -€105 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €9,340 | €8,290 | -€1,050 | -11.2% |
| Income taxes | 67/77 | €2,258 | €2,000 | -€258 | -11.4% |
| Profit (loss) for the period | 9904 | €7,082 | €6,290 | -€792 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,082 | €6,290 | -€792 | -11.2% |
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 18 October 2026 via checked.be.