GREAT 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.
GREAT SCOTT!
Largest movements
- Receivables within one year +€77,360
up €77,360 (+193%), from €39,988 to €117,348
of which Trade receivables: +€75,178
- Cash -€71,147
down €71,147 (-31.6%), from €225,143 to €153,996
mainly Receivables within one year (-€77,360) and Trade debts (-€20,379)
- Trade debts -€20,379
down €20,379 (-66.8%), from €30,500 to €10,121
- Reserves +€9,400
up €9,400 (+5.0%), from €188,760 to €198,160
of which Distributable reserves: +€9,400
- Tax, wage and social debts +€9,255
up €9,255 (+43.4%), from €21,314 to €30,569
of which Taxes: +€9,255
- Accrued charges and deferred income +€7,684
new in 2025: €7,684
- Gross operating margin -€19,346
down €19,346 (-51.2%), from €37,782 to €18,436
- Taxes -€5,484
down €5,484 (-36.0%), from €15,221 to €9,736
- Financial income +€2,060
up €2,060 (+412,064%), from €1 to €2,061
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 | €265,390 | €271,344 | +€5,954 | +2.2% |
| Current assets | 29/58 | €265,390 | €271,344 | +€5,954 | +2.2% |
| Amounts receivable within one year | 40/41 | €39,988 | €117,348 | +€77,360 | +193% |
| Trade receivables | 40 | €39,988 | €115,166 | +€75,178 | +188% |
| Other amounts receivable | 41 | - | €2,183 | +€2,183 | |
| Cash at bank and in hand | 54/58 | €225,143 | €153,996 | -€71,147 | -31.6% |
| Deferred charges and accrued income | 490/1 | €259 | - | -€259 | |
| Total equity and liabilities | 10/49 | €265,390 | €271,344 | +€5,954 | +2.2% |
| Equity | 10/15 | €207,591 | €216,760 | +€9,168 | +4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €188,760 | €198,160 | +€9,400 | +5.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €186,900 | €196,300 | +€9,400 | +5.0% |
| Profit (loss) carried forward | 14 | €232 | - | -€232 | |
| Amounts payable | 17/49 | €57,799 | €54,585 | -€3,214 | -5.6% |
| Amounts payable within one year | 42/48 | €57,799 | €46,901 | -€10,898 | -18.9% |
| Trade debts | 44 | €30,500 | €10,121 | -€20,379 | -66.8% |
| Suppliers | 440/4 | €30,500 | €10,121 | -€20,379 | -66.8% |
| Taxes, remuneration and social security | 45 | €21,314 | €30,569 | +€9,255 | +43.4% |
| Taxes | 450/3 | €13,123 | €22,378 | +€9,255 | +70.5% |
| Remuneration and social security | 454/9 | €8,192 | €8,192 | = | 0.0% |
| Other amounts payable | 47/48 | €5,985 | €6,211 | +€226 | +3.8% |
| Accrued charges and deferred income | 492/3 | - | €7,684 | +€7,684 | |
| Remuneration, social security and pensions | 62 | €294 | - | -€294 | |
| Other operating charges | 640/8 | €1,499 | €1,359 | -€140 | -9.3% |
| Gross operating margin | 9900 | €37,782 | €18,436 | -€19,346 | -51.2% |
| Operating profit (loss) | 9901 | €35,989 | €17,077 | -€18,912 | -52.6% |
| Financial income | 75/76B | €1 | €2,061 | +€2,060 | +412,064% |
| Recurring financial income | 75 | €1 | €2,061 | +€2,060 | +412,064% |
| Financial charges | 65/66B | €216 | €233 | +€17 | +8.0% |
| Recurring financial charges | 65 | €216 | €233 | +€17 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €35,774 | €18,905 | -€16,869 | -47.2% |
| Income taxes | 67/77 | €15,221 | €9,736 | -€5,484 | -36.0% |
| Profit (loss) for the period | 9904 | €20,553 | €9,168 | -€11,385 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,553 | €9,168 | -€11,385 | -55.4% |
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 1 November 2026 via checked.be.