DA SCOBY: 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.
DA SCOBY
Largest movements
- Tangible fixed assets -€5,303
down €5,303 (-4.2%), from €127,170 to €121,867
of which Land and buildings: -€4,719
- Stocks and contracts +€1,955
up €1,955 (+4.9%), from €39,736 to €41,692
- Debts after one year -€12,000
down €12,000 (-22.6%), from €53,024 to €41,024
- Other debts +€8,500
up €8,500 (+9.3%), from €91,397 to €99,897
- Profit (loss) carried forward -€2,096
down €2,096 (-2.9%), from -€72,665 to -€74,762
- Gross operating margin +€2,548
up €2,548 (+31.0%), from €8,223 to €10,771
- Financial charges -€218
down €218 (-4.5%), from €4,833 to €4,615
- Other operating charges -€198
down €198 (-6.3%), from €3,159 to €2,961
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 | €167,688 | €164,518 | -€3,171 | -1.9% |
| Fixed assets | 21/28 | €127,170 | €121,867 | -€5,303 | -4.2% |
| Tangible fixed assets | 22/27 | €127,170 | €121,867 | -€5,303 | -4.2% |
| Land and buildings | 22 | €124,942 | €120,223 | -€4,719 | -3.8% |
| Plant, machinery and equipment | 23 | €2,228 | €1,644 | -€584 | -26.2% |
| Current assets | 29/58 | €40,519 | €42,651 | +€2,132 | +5.3% |
| Stocks and contracts in progress | 3 | €39,736 | €41,692 | +€1,955 | +4.9% |
| Stocks | 30/36 | €39,736 | €41,692 | +€1,955 | +4.9% |
| Amounts receivable within one year | 40/41 | €73 | - | -€73 | |
| Trade receivables | 40 | €68 | - | -€68 | |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €710 | €667 | -€42 | -5.9% |
| Deferred charges and accrued income | 490/1 | - | €292 | +€292 | |
| Total equity and liabilities | 10/49 | €167,688 | €164,518 | -€3,171 | -1.9% |
| Equity | 10/15 | -€54,065 | -€56,162 | -€2,096 | -3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,665 | -€74,762 | -€2,096 | -2.9% |
| Amounts payable | 17/49 | €221,754 | €220,679 | -€1,075 | -0.5% |
| Amounts payable after more than one year | 17 | €53,024 | €41,024 | -€12,000 | -22.6% |
| Financial debts | 170/4 | €53,024 | €41,024 | -€12,000 | -22.6% |
| Amounts payable within one year | 42/48 | €168,730 | €179,655 | +€10,925 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €11,413 | €12,000 | +€587 | +5.1% |
| Financial debts | 43 | €8,648 | €9,252 | +€603 | +7.0% |
| Credit institutions | 430/8 | €8,648 | €9,252 | +€603 | +7.0% |
| Trade debts | 44 | €56,185 | €57,400 | +€1,215 | +2.2% |
| Suppliers | 440/4 | €56,185 | €57,400 | +€1,215 | +2.2% |
| Taxes, remuneration and social security | 45 | €1,087 | €1,107 | +€20 | +1.9% |
| Taxes | 450/3 | €1,087 | €1,107 | +€20 | +1.9% |
| Other amounts payable | 47/48 | €91,397 | €99,897 | +€8,500 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,303 | €5,303 | = | 0.0% |
| Other operating charges | 640/8 | €3,159 | €2,961 | -€198 | -6.3% |
| Gross operating margin | 9900 | €8,223 | €10,771 | +€2,548 | +31.0% |
| Operating profit (loss) | 9901 | -€239 | €2,507 | +€2,746 | |
| Financial income | 75/76B | €90 | €12 | -€78 | -86.6% |
| Recurring financial income | 75 | €90 | €12 | -€78 | -86.6% |
| Financial charges | 65/66B | €4,833 | €4,615 | -€218 | -4.5% |
| Recurring financial charges | 65 | €4,833 | €4,615 | -€218 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,982 | -€2,096 | +€2,886 | +57.9% |
| Profit (loss) for the period | 9904 | -€4,982 | -€2,096 | +€2,886 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,982 | -€2,096 | +€2,886 | +57.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.