LE SCARABEE: what changed
LE SCARABEE
Largest movements
- Tangible fixed assets +€9,900
up €9,900 (+6.9%), from €143,841 to €153,741
of which Plant, machinery and equipment: +€12,379
- Cash -€6,395
down €6,395 (-85.5%), from €7,477 to €1,081
mainly Net result for the year (-€29,489) and Investment in fixed assets (net) (-€25,367)
- Other debts +€54,295
up €54,295 (+66.8%), from €81,288 to €135,583
- Profit (loss) carried forward -€29,489
down €29,489 (-13.6%), from -€216,154 to -€245,644
- Trade debts -€12,573
down €12,573 (-56.6%), from €22,217 to €9,644
- Tax, wage and social debts -€6,944
down €6,944 (-97.5%), from €7,120 to €176
- Gross operating margin -€36,073
down €36,073, from €26,277 to -€9,795
- Depreciation -€9,877
down €9,877 (-38.8%), from €25,462 to €15,585
- Financial charges -€577
down €577 (-54.2%), from €1,065 to €488
- Other operating charges -€461
down €461 (-11.6%), from €3,987 to €3,526
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,758 | €160,047 | +€5,289 | +3.4% |
| Fixed assets | 21/28 | €143,958 | €153,741 | +€9,783 | +6.8% |
| Tangible fixed assets | 22/27 | €143,841 | €153,741 | +€9,900 | +6.9% |
| Land and buildings | 22 | €129,234 | €128,063 | -€1,171 | -0.9% |
| Plant, machinery and equipment | 23 | €12,006 | €24,385 | +€12,379 | +103% |
| Furniture and vehicles | 24 | €2,600 | €1,292 | -€1,308 | -50.3% |
| Financial fixed assets | 28 | €117 | - | -€117 | |
| Current assets | 29/58 | €10,800 | €6,306 | -€4,494 | -41.6% |
| Amounts receivable within one year | 40/41 | - | €1,519 | +€1,519 | |
| Other amounts receivable | 41 | - | €1,519 | +€1,519 | |
| Current investments | 50/53 | €172 | €174 | +€1 | +0.7% |
| Cash at bank and in hand | 54/58 | €7,477 | €1,081 | -€6,395 | -85.5% |
| Deferred charges and accrued income | 490/1 | €3,151 | €3,533 | +€382 | +12.1% |
| Total equity and liabilities | 10/49 | €154,758 | €160,047 | +€5,289 | +3.4% |
| Equity | 10/15 | €44,134 | €14,645 | -€29,489 | -66.8% |
| Contributions | 10/11 | €260,288 | €260,288 | = | 0.0% |
| Capital | 10 | €260,288 | €260,288 | = | 0.0% |
| Issued capital | 100 | €260,288 | €260,288 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€216,154 | -€245,644 | -€29,489 | -13.6% |
| Amounts payable | 17/49 | €110,624 | €145,403 | +€34,779 | +31.4% |
| Amounts payable within one year | 42/48 | €110,624 | €145,403 | +€34,779 | +31.4% |
| Trade debts | 44 | €22,217 | €9,644 | -€12,573 | -56.6% |
| Suppliers | 440/4 | €22,217 | €9,644 | -€12,573 | -56.6% |
| Taxes, remuneration and social security | 45 | €7,120 | €176 | -€6,944 | -97.5% |
| Taxes | 450/3 | €7,120 | €176 | -€6,944 | -97.5% |
| Other amounts payable | 47/48 | €81,288 | €135,583 | +€54,295 | +66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,462 | €15,585 | -€9,877 | -38.8% |
| Other operating charges | 640/8 | €3,987 | €3,526 | -€461 | -11.6% |
| Gross operating margin | 9900 | €26,277 | -€9,795 | -€36,073 | |
| Operating profit (loss) | 9901 | -€3,171 | -€28,906 | -€25,735 | -812% |
| Financial income | 75/76B | €73 | €2 | -€71 | -97.5% |
| Recurring financial income | 75 | €73 | €2 | -€71 | -97.5% |
| Financial charges | 65/66B | €1,065 | €488 | -€577 | -54.2% |
| Recurring financial charges | 65 | €1,065 | €488 | -€577 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,164 | -€29,392 | -€25,228 | -606% |
| Income taxes | 67/77 | €95 | €98 | +€2 | +2.6% |
| Profit (loss) for the period | 9904 | -€4,259 | -€29,489 | -€25,231 | -592% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,259 | -€29,489 | -€25,231 | -592% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.