i-Scoop: 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.
i-Scoop
Largest movements
- Receivables within one year -€1,135
down €1,135 (-84.7%), from €1,339 to €205
of which Trade receivables: -€583
- Deferred charges and accrued income -€728
down €728 (-100%), from €728 to €0
- Tangible fixed assets -€199
down €199 (-59.0%), from €337 to €138
- Profit (loss) carried forward -€9,763
down €9,763 (-18.4%), from -€52,993 to -€62,756
- Contributions +€5,900
up €5,900 (+95.1%), from €6,205 to €12,105
- Other debts +€1,857
up €1,857 (+35.1%), from €5,291 to €7,148
- Short-term financial debts -€200
down €200 (-1.1%), from €18,702 to €18,501
- Tax, wage and social debts +€121
up €121 (+16.8%), from €718 to €839
- Gross operating margin +€2,712
up €2,712 (+28.6%), from -€9,486 to -€6,774
- Other operating charges -€254
down €254 (-43.3%), from €588 to €334
- Financial charges +€133
up €133 (+6.0%), from €2,229 to €2,362
- Depreciation -€112
down €112 (-36.1%), from €311 to €199
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 | €3,710 | €1,649 | -€2,061 | -55.6% |
| Fixed assets | 21/28 | €337 | €138 | -€199 | -59.0% |
| Tangible fixed assets | 22/27 | €337 | €138 | -€199 | -59.0% |
| Furniture and vehicles | 24 | €337 | €138 | -€199 | -59.0% |
| Current assets | 29/58 | €3,374 | €1,511 | -€1,863 | -55.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,339 | €205 | -€1,135 | -84.7% |
| Trade receivables | 40 | €729 | €146 | -€583 | -79.9% |
| Other amounts receivable | 41 | €610 | €58 | -€552 | -90.4% |
| Cash at bank and in hand | 54/58 | €1,306 | €1,306 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €728 | €0 | -€728 | -100% |
| Total equity and liabilities | 10/49 | €3,710 | €1,649 | -€2,061 | -55.6% |
| Equity | 10/15 | -€21,001 | -€24,864 | -€3,863 | -18.4% |
| Contributions | 10/11 | €6,205 | €12,105 | +€5,900 | +95.1% |
| Reserves | 13 | €25,787 | €25,787 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,927 | €13,927 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,993 | -€62,756 | -€9,763 | -18.4% |
| Amounts payable | 17/49 | €24,711 | €26,513 | +€1,801 | +7.3% |
| Amounts payable within one year | 42/48 | €24,711 | €26,513 | +€1,801 | +7.3% |
| Financial debts | 43 | €18,702 | €18,501 | -€200 | -1.1% |
| Credit institutions | 430/8 | €18,702 | €18,501 | -€200 | -1.1% |
| Trade debts | 44 | €0 | €24 | +€24 | |
| Suppliers | 440/4 | €0 | €24 | +€24 | |
| Taxes, remuneration and social security | 45 | €718 | €839 | +€121 | +16.8% |
| Taxes | 450/3 | €718 | €839 | +€121 | +16.8% |
| Other amounts payable | 47/48 | €5,291 | €7,148 | +€1,857 | +35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €311 | €199 | -€112 | -36.1% |
| Other operating charges | 640/8 | €588 | €334 | -€254 | -43.3% |
| Gross operating margin | 9900 | -€9,486 | -€6,774 | +€2,712 | +28.6% |
| Operating profit (loss) | 9901 | -€10,385 | -€7,307 | +€3,078 | +29.6% |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €2,229 | €2,362 | +€133 | +6.0% |
| Recurring financial charges | 65 | €2,229 | €2,362 | +€133 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,614 | -€9,663 | +€2,951 | +23.4% |
| Income taxes | 67/77 | €99 | €100 | +€2 | +1.6% |
| Profit (loss) for the period | 9904 | -€12,713 | -€9,763 | +€2,950 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,713 | -€9,763 | +€2,950 | +23.2% |
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.