LA SCOPERTA: 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.
LA SCOPERTA
Largest movements
- Stocks and contracts +€6,965
up €6,965 (+6.1%), from €113,364 to €120,329
- Receivables within one year +€6,947
up €6,947 (+304%), from €2,283 to €9,230
of which Trade receivables: +€7,462
- Cash -€6,368
down €6,368 (-31.3%), from €20,338 to €13,970
mainly Net result for the year (-€43,949) and Stocks and contracts (-€6,965)
- Tangible fixed assets -€1,758
down €1,758 (-41.7%), from €4,220 to €2,462
of which Plant, machinery and equipment: -€1,405
- Profit (loss) carried forward -€43,949
down €43,949 (-5.6%), from -€791,132 to -€835,081
- Debts after one year +€39,500
up €39,500 (+5.6%), from €704,954 to €744,454
- Trade debts +€7,030
up €7,030 (+43.8%), from €16,047 to €23,077
- Accrued charges and deferred income +€4,108
new in 2025: €4,108
- Staff costs +€6,887
up €6,887 (+18.8%), from €36,647 to €43,534
- Gross operating margin -€6,081
down €6,081 (-54.5%), from €11,149 to €5,068
- Depreciation -€1,519
down €1,519 (-46.4%), from €3,277 to €1,758
- Other operating charges -€186
down €186 (-9.5%), from €1,955 to €1,769
- Financial charges -€177
down €177 (-8.3%), from €2,142 to €1,965
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 | €141,435 | €147,228 | +€5,793 | +4.1% |
| Fixed assets | 21/28 | €5,450 | €3,699 | -€1,751 | -32.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €4,220 | €2,462 | -€1,758 | -41.7% |
| Plant, machinery and equipment | 23 | €2,891 | €1,486 | -€1,405 | -48.6% |
| Furniture and vehicles | 24 | €1,329 | €976 | -€353 | -26.6% |
| Financial fixed assets | 28 | €1,230 | €1,237 | +€7 | +0.6% |
| Current assets | 29/58 | €135,985 | €143,529 | +€7,544 | +5.5% |
| Stocks and contracts in progress | 3 | €113,364 | €120,329 | +€6,965 | +6.1% |
| Stocks | 30/36 | €113,364 | €120,329 | +€6,965 | +6.1% |
| Amounts receivable within one year | 40/41 | €2,283 | €9,230 | +€6,947 | +304% |
| Trade receivables | 40 | €0 | €7,462 | +€7,462 | |
| Other amounts receivable | 41 | €2,283 | €1,768 | -€515 | -22.6% |
| Cash at bank and in hand | 54/58 | €20,338 | €13,970 | -€6,368 | -31.3% |
| Total equity and liabilities | 10/49 | €141,435 | €147,228 | +€5,793 | +4.1% |
| Equity | 10/15 | -€591,132 | -€635,081 | -€43,949 | -7.4% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | - | -€200,000 | |
| Issued capital | 100 | €200,000 | - | -€200,000 | |
| Profit (loss) carried forward | 14 | -€791,132 | -€835,081 | -€43,949 | -5.6% |
| Amounts payable | 17/49 | €732,567 | €782,309 | +€49,742 | +6.8% |
| Amounts payable after more than one year | 17 | €704,954 | €744,454 | +€39,500 | +5.6% |
| Financial debts | 170/4 | €704,954 | €744,454 | +€39,500 | +5.6% |
| Amounts payable within one year | 42/48 | €27,613 | €33,747 | +€6,134 | +22.2% |
| Trade debts | 44 | €16,047 | €23,077 | +€7,030 | +43.8% |
| Suppliers | 440/4 | €16,047 | €23,077 | +€7,030 | +43.8% |
| Taxes, remuneration and social security | 45 | €11,566 | €10,670 | -€896 | -7.7% |
| Taxes | 450/3 | €11,566 | €10,670 | -€896 | -7.7% |
| Accrued charges and deferred income | 492/3 | - | €4,108 | +€4,108 | |
| Remuneration, social security and pensions | 62 | €36,647 | €43,534 | +€6,887 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,277 | €1,758 | -€1,519 | -46.4% |
| Other operating charges | 640/8 | €1,955 | €1,769 | -€186 | -9.5% |
| Gross operating margin | 9900 | €11,149 | €5,068 | -€6,081 | -54.5% |
| Operating profit (loss) | 9901 | -€30,730 | -€41,993 | -€11,263 | -36.7% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €2,142 | €1,965 | -€177 | -8.3% |
| Recurring financial charges | 65 | €2,142 | €1,965 | -€177 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | -€32,872 | -€43,949 | -€11,077 | -33.7% |
| Profit (loss) for the period | 9904 | -€32,872 | -€43,949 | -€11,077 | -33.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,872 | -€43,949 | -€11,077 | -33.7% |
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.