dScribe: 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.
What changed
dScribe
NACE 62.100, Computer programming
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€106,374
2024 · -€515,404+€409,030
Equity
€523,421
2024 · -€120,175+€643,596
Cash
€469,730
2024 · €137,949+€331,780
Balance sheet total
€976,354
2024 · €381,465+€594,889
Largest movements
Assets
- Cash +€331,780
up €331,780 (+240.5%), from €137,949 to €469,730
mainly Contributions, distributions and other (+€749,970) and Accrued charges and deferred income (+€37,363)
- Current investments +€300,000
up €300,000, from €0 to €300,000
- Receivables within one year -€16,421
down €16,421 (-7.9%), from €208,870 to €192,449
of which Trade receivables: -€16,421
- Financial fixed assets -€12,500
down €12,500 (-92.9%), from €13,450 to €950
Equity and liabilities
- Contributions +€749,970
up €749,970 (+71.8%), from €1.0m to €1.8m
- Profit (loss) carried forward -€106,374
down €106,374 (-9.1%), from -€1.2m to -€1.3m
- Accrued charges and deferred income +€37,363
up €37,363 (+11.5%), from €326,245 to €363,608
- Tax, wage and social debts -€29,624
down €29,624 (-42.4%), from €69,927 to €40,303
of which Remuneration and social security: -€28,320
- Current portion of long-term debt -€28,763
down €28,763 (-57.4%), from €50,127 to €21,364
Income statement
- Gross operating margin +€238,819
up €238,819, from -€174,032 to €64,787
- Staff costs -€122,819
down €122,819 (-43.4%), from €282,895 to €160,076
- Depreciation -€47,545
down €47,545 (-81.4%), from €58,425 to €10,880
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.
Result 2024
-€515,404
Gross operating margin
+€238,819
Staff costs
+€122,819
Depreciation
+€47,545
Other operating charges
-€71
Financial income
-€322
Financial charges
+€351
Taxes
-€111
Result 2025
-€106,374
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.
From operations
-€76,892
Investment
-€291,171
Financing
+€699,843
Cash 2024
€137,949
From operations (derived)
-€76,892
Net result for the year
-€106,374
Depreciation
+€10,880
Receivables within one year
+€16,421
Deferred charges and accrued income
+€761
Trade debts
-€6,319
Tax, wage and social debts
-€29,624
Accrued charges and deferred income
+€37,363
Investment (derived)
-€291,171
Investment in fixed assets (net)
+€8,829
Current investments
-€300,000
Financing
+€699,843
Debts after one year
-€21,364
Current portion of long-term debt
-€28,763
Contributions, distributions and other
+€749,970
Cash 2025
€469,730
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €381,465 | €976,354 | +€594,889 | +155.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €33,583 | €13,874 | -€19,709 | -58.7% |
| Intangible fixed assets | 21 | €15,777 | €11,404 | -€4,373 | -27.7% |
| Tangible fixed assets | 22/27 | €4,356 | €1,519 | -€2,836 | -65.1% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €323 | €0 | -€323 | -100.0% |
| Furniture and vehicles | 24 | €4,033 | €1,519 | -€2,514 | -62.3% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €13,450 | €950 | -€12,500 | -92.9% |
| Current assets | 29/58 | €347,882 | €962,480 | +€614,599 | +176.7% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €208,870 | €192,449 | -€16,421 | -7.9% |
| Trade receivables | 40 | €208,870 | €192,449 | -€16,421 | -7.9% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Current investments | 50/53 | €0 | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €137,949 | €469,730 | +€331,780 | +240.5% |
| Deferred charges and accrued income | 490/1 | €1,062 | €301 | -€761 | -71.6% |
| Total equity and liabilities | 10/49 | €381,465 | €976,354 | +€594,889 | +155.9% |
| Equity | 10/15 | -€120,175 | €523,421 | +€643,596 | |
| Contributions | 10/11 | €1,044,963 | €1,794,933 | +€749,970 | +71.8% |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €0 | €0 | = | |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Financial assistance | 1313 | €0 | €0 | = | |
| Other | 1319 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €0 | €0 | = | |
| Profit (loss) carried forward | 14 | -€1,165,137 | -€1,271,511 | -€106,374 | -9.1% |
| Investment grants | 15 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | €0 | = | |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €501,640 | €452,933 | -€48,707 | -9.7% |
| Amounts payable after more than one year | 17 | €21,364 | €0 | -€21,364 | -100.0% |
| Financial debts | 170/4 | €21,364 | €0 | -€21,364 | -100.0% |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €154,031 | €89,325 | -€64,706 | -42.0% |
| Current portion of amounts payable after more than one year | 42 | €50,127 | €21,364 | -€28,763 | -57.4% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €33,977 | €27,658 | -€6,319 | -18.6% |
| Suppliers | 440/4 | €33,977 | €27,658 | -€6,319 | -18.6% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €69,927 | €40,303 | -€29,624 | -42.4% |
| Taxes | 450/3 | €25,135 | €23,831 | -€1,304 | -5.2% |
| Remuneration and social security | 454/9 | €44,791 | €16,471 | -€28,320 | -63.2% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €326,245 | €363,608 | +€37,363 | +11.5% |
| Remuneration, social security and pensions | 62 | €282,895 | €160,076 | -€122,819 | -43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,425 | €10,880 | -€47,545 | -81.4% |
| Other operating charges | 640/8 | €633 | €704 | +€71 | +11.2% |
| Gross operating margin | 9900 | -€174,032 | €64,787 | +€238,819 | |
| Operating profit (loss) | 9901 | -€515,985 | -€106,873 | +€409,112 | +79.3% |
| Financial income | 75/76B | €4,267 | €3,944 | -€322 | -7.6% |
| Recurring financial income | 75 | €4,267 | €3,944 | -€322 | -7.6% |
| Financial charges | 65/66B | €3,796 | €3,445 | -€351 | -9.3% |
| Recurring financial charges | 65 | €3,796 | €3,445 | -€351 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | -€515,514 | -€106,374 | +€409,141 | +79.4% |
| Income taxes | 67/77 | -€111 | - | +€111 | |
| Profit (loss) for the period | 9904 | -€515,404 | -€106,374 | +€409,030 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€515,404 | -€106,374 | +€409,030 | +79.4% |
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 10 October 2026 via checked.be.