Rebel Scrum: what changed
Two fiscal 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.
Rebel Scrum
Largest movements
- Receivables within one year +€14,851
up €14,851 (+81.2%), from €18,297 to €33,148
of which Trade receivables: +€14,865
- Cash -€10,281
down €10,281 (-49.5%), from €20,788 to €10,507
mainly Receivables within one year (-€14,851) and Tax, wage and social debts (-€7,183)
- Tangible fixed assets +€2,747
up €2,747 (+175.1%), from €1,569 to €4,315
- Deferred charges and accrued income -€1,712
down €1,712 (-26.6%), from €6,446 to €4,734
- Profit (loss) carried forward +€13,167
up €13,167 (+47.8%), from €27,560 to €40,728
- Tax, wage and social debts -€7,183
down €7,183 (-50.1%), from €14,335 to €7,153
- Other debts -€946
down €946 (-57.9%), from €1,635 to €689
- Trade debts +€566
up €566 (+27.4%), from €2,069 to €2,635
- Gross operating margin -€16,075
down €16,075 (-41.0%), from €39,251 to €23,176
- Taxes -€3,547
down €3,547 (-37.8%), from €9,379 to €5,833
- Depreciation +€1,105
up €1,105 (+225.5%), from €490 to €1,595
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 | €47,099 | €52,704 | +€5,605 | +11.9% |
| Fixed assets | 21/28 | €1,569 | €4,315 | +€2,747 | +175.1% |
| Tangible fixed assets | 22/27 | €1,569 | €4,315 | +€2,747 | +175.1% |
| Furniture and vehicles | 24 | €1,569 | €4,315 | +€2,747 | +175.1% |
| Current assets | 29/58 | €45,531 | €48,389 | +€2,858 | +6.3% |
| Amounts receivable within one year | 40/41 | €18,297 | €33,148 | +€14,851 | +81.2% |
| Trade receivables | 40 | €18,283 | €33,148 | +€14,865 | +81.3% |
| Other amounts receivable | 41 | €14 | - | -€14 | |
| Cash at bank and in hand | 54/58 | €20,788 | €10,507 | -€10,281 | -49.5% |
| Deferred charges and accrued income | 490/1 | €6,446 | €4,734 | -€1,712 | -26.6% |
| Total equity and liabilities | 10/49 | €47,099 | €52,704 | +€5,605 | +11.9% |
| Equity | 10/15 | €29,060 | €42,228 | +€13,167 | +45.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,560 | €40,728 | +€13,167 | +47.8% |
| Amounts payable | 17/49 | €18,039 | €10,476 | -€7,563 | -41.9% |
| Amounts payable within one year | 42/48 | €18,039 | €10,476 | -€7,563 | -41.9% |
| Trade debts | 44 | €2,069 | €2,635 | +€566 | +27.4% |
| Suppliers | 440/4 | €2,069 | €2,635 | +€566 | +27.4% |
| Taxes, remuneration and social security | 45 | €14,335 | €7,153 | -€7,183 | -50.1% |
| Taxes | 450/3 | €14,335 | €7,153 | -€7,183 | -50.1% |
| Other amounts payable | 47/48 | €1,635 | €689 | -€946 | -57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490 | €1,595 | +€1,105 | +225.5% |
| Other operating charges | 640/8 | €266 | €605 | +€339 | +127.7% |
| Non-recurring operating charges | 66A | - | €419 | +€419 | |
| Gross operating margin | 9900 | €39,251 | €23,176 | -€16,075 | -41.0% |
| Operating profit (loss) | 9901 | €38,495 | €20,558 | -€17,938 | -46.6% |
| Financial income | 75/76B | €33 | €0 | -€33 | -100.0% |
| Recurring financial income | 75 | €33 | €0 | -€33 | -100.0% |
| Financial charges | 65/66B | €1,589 | €1,558 | -€31 | -2.0% |
| Recurring financial charges | 65 | €1,589 | €1,558 | -€31 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €36,940 | €19,000 | -€17,940 | -48.6% |
| Income taxes | 67/77 | €9,379 | €5,833 | -€3,547 | -37.8% |
| Profit (loss) for the period | 9904 | €27,560 | €13,167 | -€14,393 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,560 | €13,167 | -€14,393 | -52.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.