Monte Scatto: 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.
Monte Scatto
Largest movements
- Current investments -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Cash +€130,823
up €130,823 (+175.3%), from €74,624 to €205,446
mainly Current investments (+€150,000) and Net result for the year (+€24,444)
- Receivables within one year +€18,851
up €18,851 (+7888.6%), from €239 to €19,090
of which Trade receivables: +€16,844
- Deferred charges and accrued income -€3,463
down €3,463 (-86.6%), from €3,997 to €534
- Reserves +€10,000
up €10,000 (+7.2%), from €139,660 to €149,660
- Other debts -€10,000
down €10,000 (-40.0%), from €25,000 to €15,000
- Tax, wage and social debts -€5,000
down €5,000 (-39.9%), from €12,542 to €7,542
- Gross operating margin +€16,146
up €16,146 (+76.7%), from €21,039 to €37,185
- Taxes +€4,970
up €4,970 (+95.6%), from €5,201 to €10,171
- Depreciation -€607
down €607 (-21.9%), from €2,774 to €2,168
- Other operating charges -€511
down €511 (-42.4%), from €1,206 to €695
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.
Cash bridge derived
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 | €233,927 | €227,970 | -€5,957 | -2.5% |
| Fixed assets | 21/28 | €5,068 | €2,900 | -€2,168 | -42.8% |
| Tangible fixed assets | 22/27 | €5,068 | €2,900 | -€2,168 | -42.8% |
| Plant, machinery and equipment | 23 | €3,048 | €2,726 | -€321 | -10.5% |
| Furniture and vehicles | 24 | €2,020 | €174 | -€1,846 | -91.4% |
| Current assets | 29/58 | €228,859 | €225,070 | -€3,789 | -1.7% |
| Amounts receivable within one year | 40/41 | €239 | €19,090 | +€18,851 | +7888.6% |
| Trade receivables | 40 | €0 | €16,844 | +€16,844 | |
| Other amounts receivable | 41 | €239 | €2,246 | +€2,007 | +839.9% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €74,624 | €205,446 | +€130,823 | +175.3% |
| Deferred charges and accrued income | 490/1 | €3,997 | €534 | -€3,463 | -86.6% |
| Total equity and liabilities | 10/49 | €233,927 | €227,970 | -€5,957 | -2.5% |
| Equity | 10/15 | €193,245 | €202,689 | +€9,444 | +4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €139,660 | €149,660 | +€10,000 | +7.2% |
| Distributable reserves | 133 | €139,660 | €149,660 | +€10,000 | +7.2% |
| Profit (loss) carried forward | 14 | €47,385 | €46,829 | -€556 | -1.2% |
| Amounts payable | 17/49 | €40,682 | €25,281 | -€15,401 | -37.9% |
| Amounts payable within one year | 42/48 | €40,287 | €24,749 | -€15,538 | -38.6% |
| Trade debts | 44 | €2,745 | €2,207 | -€537 | -19.6% |
| Suppliers | 440/4 | €2,745 | €2,207 | -€537 | -19.6% |
| Taxes, remuneration and social security | 45 | €12,542 | €7,542 | -€5,000 | -39.9% |
| Taxes | 450/3 | €12,542 | €7,542 | -€5,000 | -39.9% |
| Other amounts payable | 47/48 | €25,000 | €15,000 | -€10,000 | -40.0% |
| Accrued charges and deferred income | 492/3 | €395 | €532 | +€137 | +34.6% |
| Remuneration, social security and pensions | 62 | - | €21 | +€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,774 | €2,168 | -€607 | -21.9% |
| Other operating charges | 640/8 | €1,206 | €695 | -€511 | -42.4% |
| Gross operating margin | 9900 | €21,039 | €37,185 | +€16,146 | +76.7% |
| Operating profit (loss) | 9901 | €17,058 | €34,302 | +€17,243 | +101.1% |
| Financial income | 75/76B | €789 | €511 | -€278 | -35.3% |
| Recurring financial income | 75 | €789 | €511 | -€278 | -35.3% |
| Financial charges | 65/66B | €202 | €197 | -€4 | -2.2% |
| Recurring financial charges | 65 | €202 | €197 | -€4 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €17,646 | €34,616 | +€16,969 | +96.2% |
| Income taxes | 67/77 | €5,201 | €10,171 | +€4,970 | +95.6% |
| Profit (loss) for the period | 9904 | €12,445 | €24,444 | +€11,999 | +96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,445 | €24,444 | +€11,999 | +96.4% |
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 11 October 2026 via checked.be.