MISTER SCOTT: 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.
MISTER SCOTT
Largest movements
- Current investments -€61,938
down €61,938 (-87.7%), from €70,599 to €8,661
- Receivables within one year +€56,650
up €56,650 (+23.7%), from €238,698 to €295,348
- Tangible fixed assets -€29,952
down €29,952 (-5.4%), from €555,213 to €525,261
of which Land and buildings: -€27,828
- Cash -€14,075
no longer reported in 2025 (was €14,075)
mainly Receivables within one year (-€56,650) and Debts after one year (-€28,499)
- Debts after one year -€28,499
down €28,499 (-10.6%), from €268,709 to €240,210
- Reserves -€22,000
down €22,000 (-3.9%), from €557,500 to €535,500
- Financial income +€19,914
up €19,914 (+3,964%), from €502 to €20,416
- Other operating charges -€9,327
down €9,327 (-68.6%), from €13,598 to €4,271
- Gross operating margin +€2,922
up €2,922, from -€796 to €2,126
- Depreciation +€1,368
up €1,368 (+4.8%), from €28,583 to €29,952
- Staff costs -€591
no longer reported in 2025 (was €591)
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 | €883,364 | €833,771 | -€49,593 | -5.6% |
| Fixed assets | 21/28 | €559,713 | €529,761 | -€29,952 | -5.4% |
| Tangible fixed assets | 22/27 | €555,213 | €525,261 | -€29,952 | -5.4% |
| Land and buildings | 22 | €549,554 | €521,727 | -€27,828 | -5.1% |
| Plant, machinery and equipment | 23 | €1,067 | €664 | -€403 | -37.8% |
| Furniture and vehicles | 24 | €4,592 | €2,871 | -€1,721 | -37.5% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €323,651 | €304,010 | -€19,642 | -6.1% |
| Amounts receivable within one year | 40/41 | €238,698 | €295,348 | +€56,650 | +23.7% |
| Other amounts receivable | 41 | €238,698 | €295,348 | +€56,650 | +23.7% |
| Current investments | 50/53 | €70,599 | €8,661 | -€61,938 | -87.7% |
| Cash at bank and in hand | 54/58 | €14,075 | - | -€14,075 | |
| Deferred charges and accrued income | 490/1 | €279 | - | -€279 | |
| Total equity and liabilities | 10/49 | €883,364 | €833,771 | -€49,593 | -5.6% |
| Equity | 10/15 | €583,014 | €561,218 | -€21,796 | -3.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €557,500 | €535,500 | -€22,000 | -3.9% |
| Distributable reserves | 133 | €557,500 | €535,500 | -€22,000 | -3.9% |
| Profit (loss) carried forward | 14 | €514 | €718 | +€204 | +39.8% |
| Amounts payable | 17/49 | €300,350 | €272,553 | -€27,797 | -9.3% |
| Amounts payable after more than one year | 17 | €268,709 | €240,210 | -€28,499 | -10.6% |
| Financial debts | 170/4 | €268,709 | €240,210 | -€28,499 | -10.6% |
| Amounts payable within one year | 42/48 | €31,641 | €32,343 | +€702 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €27,502 | €28,499 | +€997 | +3.6% |
| Financial debts | 43 | - | €392 | +€392 | |
| Credit institutions | 430/8 | - | €392 | +€392 | |
| Trade debts | 44 | €3,979 | €3,132 | -€847 | -21.3% |
| Suppliers | 440/4 | €3,979 | €3,132 | -€847 | -21.3% |
| Taxes, remuneration and social security | 45 | €160 | €320 | +€160 | +100% |
| Taxes | 450/3 | €160 | €320 | +€160 | +100% |
| Remuneration, social security and pensions | 62 | €591 | - | -€591 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,583 | €29,952 | +€1,368 | +4.8% |
| Other operating charges | 640/8 | €13,598 | €4,271 | -€9,327 | -68.6% |
| Gross operating margin | 9900 | -€796 | €2,126 | +€2,922 | |
| Operating profit (loss) | 9901 | -€43,569 | -€32,097 | +€11,472 | +26.3% |
| Financial income | 75/76B | €502 | €20,416 | +€19,914 | +3,964% |
| Recurring financial income | 75 | €502 | €20,416 | +€19,914 | +3,964% |
| Financial charges | 65/66B | €9,985 | €9,955 | -€30 | -0.3% |
| Recurring financial charges | 65 | €9,985 | €9,955 | -€30 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€53,052 | -€21,636 | +€31,416 | +59.2% |
| Income taxes | 67/77 | €160 | €160 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€53,212 | -€21,796 | +€31,416 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,212 | -€21,796 | +€31,416 | +59.0% |
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.