LE SCOUB: 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 SCOUB
Largest movements
- Receivables within one year -€14,819
down €14,819 (-7.9%), from €187,040 to €172,221
of which Trade receivables: -€23,068
- Cash -€5,279
down €5,279 (-72.3%), from €7,306 to €2,027
mainly Trade debts (-€24,262) and Other debts (-€1,402)
- Trade debts -€24,262
down €24,262 (-98.4%), from €24,665 to €402
- Reserves +€6,404
up €6,404 (+4.2%), from €153,888 to €160,292
of which Distributable reserves: +€6,404
- Financial charges -€82,552
down €82,552 (-99.8%), from €82,699 to €146
of which Non-recurring financial charges: -€82,330
- Gross operating margin -€68,361
down €68,361, from €66,130 to -€2,231
- Other operating charges -€2,751
down €2,751 (-99.3%), from €2,771 to €20
- Financial income +€2,097
up €2,097 (+31.2%), from €6,710 to €8,807
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 | €194,346 | €174,248 | -€20,098 | -10.3% |
| Current assets | 29/58 | €194,346 | €174,248 | -€20,098 | -10.3% |
| Amounts receivable within one year | 40/41 | €187,040 | €172,221 | -€14,819 | -7.9% |
| Trade receivables | 40 | €43,413 | €20,345 | -€23,068 | -53.1% |
| Other amounts receivable | 41 | €143,628 | €151,876 | +€8,249 | +5.7% |
| Cash at bank and in hand | 54/58 | €7,306 | €2,027 | -€5,279 | -72.3% |
| Total equity and liabilities | 10/49 | €194,346 | €174,248 | -€20,098 | -10.3% |
| Equity | 10/15 | €166,480 | €172,884 | +€6,404 | +3.8% |
| Contributions | 10/11 | €12,592 | €12,592 | = | 0.0% |
| Reserves | 13 | €153,888 | €160,292 | +€6,404 | +4.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,495 | €26,495 | = | 0.0% |
| Distributable reserves | 133 | €125,534 | €131,937 | +€6,404 | +5.1% |
| Amounts payable | 17/49 | €27,866 | €1,364 | -€26,502 | -95.1% |
| Amounts payable within one year | 42/48 | €27,479 | €1,364 | -€26,114 | -95.0% |
| Trade debts | 44 | €24,665 | €402 | -€24,262 | -98.4% |
| Suppliers | 440/4 | €24,665 | €402 | -€24,262 | -98.4% |
| Taxes, remuneration and social security | 45 | €450 | - | -€450 | |
| Taxes | 450/3 | €450 | - | -€450 | |
| Other amounts payable | 47/48 | €2,364 | €962 | -€1,402 | -59.3% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Non-recurring operating income | 76A | €65,000 | €52 | -€64,948 | -99.9% |
| Other operating charges | 640/8 | €2,771 | €20 | -€2,751 | -99.3% |
| Gross operating margin | 9900 | €66,130 | -€2,231 | -€68,361 | |
| Operating profit (loss) | 9901 | €63,359 | -€2,251 | -€65,610 | |
| Financial income | 75/76B | €6,710 | €8,807 | +€2,097 | +31.2% |
| Recurring financial income | 75 | €6,710 | €8,807 | +€2,097 | +31.2% |
| Financial charges | 65/66B | €82,699 | €146 | -€82,552 | -99.8% |
| Recurring financial charges | 65 | €369 | €146 | -€222 | -60.3% |
| Non-recurring financial charges | 66B | €82,330 | - | -€82,330 | |
| Profit (loss) for the period before taxes | 9903 | -€12,629 | €6,410 | +€19,039 | |
| Income taxes | 67/77 | - | €7 | +€7 | |
| Profit (loss) for the period | 9904 | -€12,629 | €6,404 | +€19,033 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,629 | €6,404 | +€19,033 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.