LE SCALDIS: 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.
LE SCALDIS
Largest movements
- Cash +€1,246
up €1,246 (+10.4%), from €11,941 to €13,187
mainly Trade debts (+€5,165) and Tax, wage and social debts (+€1,185)
- Receivables within one year +€311
up €311 (+56.5%), from €550 to €861
- Stocks and contracts -€299
down €299 (-5.8%), from €5,187 to €4,888
- Deferred charges and accrued income +€291
new in 2025: €291
- Tangible fixed assets -€234
no longer reported in 2025 (was €234)
- Trade debts +€5,165
up €5,165 (+1,919%), from €269 to €5,434
- Profit (loss) carried forward -€2,623
down €2,623 (-21.3%), from -€12,317 to -€14,940
- Accrued charges and deferred income -€2,101
no longer reported in 2025 (was €2,101)
- Tax, wage and social debts +€1,185
up €1,185 (+19.9%), from €5,946 to €7,131
of which Taxes: +€709
- Other debts -€311
down €311 (-10.0%), from €3,111 to €2,799
- Staff costs -€12,235
down €12,235 (-43.7%), from €27,973 to €15,738
- Gross operating margin +€7,824
up €7,824 (+77.3%), from €10,118 to €17,942
- Depreciation -€840
down €840 (-78.2%), from €1,074 to €234
- Financial charges -€383
down €383 (-41.2%), from €929 to €546
- Other operating charges +€367
up €367 (+10.0%), from €3,680 to €4,046
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 | €18,062 | €19,377 | +€1,315 | +7.3% |
| Fixed assets | 21/28 | €384 | €150 | -€234 | -60.9% |
| Tangible fixed assets | 22/27 | €234 | - | -€234 | |
| Furniture and vehicles | 24 | €234 | - | -€234 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €17,678 | €19,227 | +€1,549 | +8.8% |
| Stocks and contracts in progress | 3 | €5,187 | €4,888 | -€299 | -5.8% |
| Stocks | 30/36 | €5,187 | €4,888 | -€299 | -5.8% |
| Amounts receivable within one year | 40/41 | €550 | €861 | +€311 | +56.5% |
| Trade receivables | 40 | €550 | €861 | +€311 | +56.5% |
| Cash at bank and in hand | 54/58 | €11,941 | €13,187 | +€1,246 | +10.4% |
| Deferred charges and accrued income | 490/1 | - | €291 | +€291 | |
| Total equity and liabilities | 10/49 | €18,062 | €19,377 | +€1,315 | +7.3% |
| Equity | 10/15 | €6,635 | €4,012 | -€2,623 | -39.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €402 | €402 | = | 0.0% |
| Distributable reserves | 133 | €402 | €402 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,317 | -€14,940 | -€2,623 | -21.3% |
| Amounts payable | 17/49 | €11,427 | €15,364 | +€3,937 | +34.5% |
| Amounts payable within one year | 42/48 | €9,326 | €15,364 | +€6,038 | +64.7% |
| Trade debts | 44 | €269 | €5,434 | +€5,165 | +1,919% |
| Suppliers | 440/4 | €269 | €5,434 | +€5,165 | +1,919% |
| Taxes, remuneration and social security | 45 | €5,946 | €7,131 | +€1,185 | +19.9% |
| Taxes | 450/3 | €4,579 | €5,288 | +€709 | +15.5% |
| Remuneration and social security | 454/9 | €1,367 | €1,843 | +€476 | +34.8% |
| Other amounts payable | 47/48 | €3,111 | €2,799 | -€311 | -10.0% |
| Accrued charges and deferred income | 492/3 | €2,101 | - | -€2,101 | |
| Remuneration, social security and pensions | 62 | €27,973 | €15,738 | -€12,235 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,074 | €234 | -€840 | -78.2% |
| Other operating charges | 640/8 | €3,680 | €4,046 | +€367 | +10.0% |
| Gross operating margin | 9900 | €10,118 | €17,942 | +€7,824 | +77.3% |
| Operating profit (loss) | 9901 | -€22,609 | -€2,077 | +€20,532 | +90.8% |
| Financial charges | 65/66B | €929 | €546 | -€383 | -41.2% |
| Recurring financial charges | 65 | €929 | €546 | -€383 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | -€23,538 | -€2,623 | +€20,915 | +88.9% |
| Profit (loss) for the period | 9904 | -€23,538 | -€2,623 | +€20,915 | +88.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,538 | -€2,623 | +€20,915 | +88.9% |
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 30 October 2026 via checked.be.