S.C.A.Y.: 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.
S.C.A.Y.
Largest movements
- Cash +€14,330
up €14,330 (+23.0%), from €62,350 to €76,680
mainly Net result for the year (+€15,770) and Depreciation (+€13,085)
- Receivables within one year -€6,635
down €6,635 (-25.1%), from €26,410 to €19,775
of which Trade receivables: -€8,059
- Tangible fixed assets -€4,745
down €4,745 (-11.5%), from €41,184 to €36,439
of which Furniture and vehicles: -€4,019
- Reserves +€15,700
up €15,700 (+23.1%), from €67,827 to €83,527
of which Distributable reserves: +€15,700
- Debts after one year -€12,258
down €12,258 (-100%), from €12,258 to €0
- Gross operating margin +€3,832
up €3,832 (+10.6%), from €36,010 to €39,842
- Taxes +€1,079
up €1,079 (+17.6%), from €6,138 to €7,217
- Financial charges -€784
down €784 (-33.5%), from €2,339 to €1,555
- Depreciation -€426
down €426 (-3.2%), from €13,511 to €13,085
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 | €131,091 | €133,481 | +€2,390 | +1.8% |
| Formation expenses | 20 | €424 | €330 | -€94 | -22.2% |
| Fixed assets | 21/28 | €41,319 | €36,574 | -€4,745 | -11.5% |
| Tangible fixed assets | 22/27 | €41,184 | €36,439 | -€4,745 | -11.5% |
| Plant, machinery and equipment | 23 | €726 | €0 | -€726 | -100% |
| Furniture and vehicles | 24 | €40,458 | €36,439 | -€4,019 | -9.9% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €89,347 | €96,577 | +€7,229 | +8.1% |
| Amounts receivable within one year | 40/41 | €26,410 | €19,775 | -€6,635 | -25.1% |
| Trade receivables | 40 | €26,397 | €18,337 | -€8,059 | -30.5% |
| Other amounts receivable | 41 | €13 | €1,438 | +€1,424 | +10,583% |
| Cash at bank and in hand | 54/58 | €62,350 | €76,680 | +€14,330 | +23.0% |
| Deferred charges and accrued income | 490/1 | €588 | €122 | -€466 | -79.3% |
| Total equity and liabilities | 10/49 | €131,091 | €133,481 | +€2,390 | +1.8% |
| Equity | 10/15 | €93,399 | €109,168 | +€15,770 | +16.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €67,827 | €83,527 | +€15,700 | +23.1% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €65,327 | €81,027 | +€15,700 | +24.0% |
| Profit (loss) carried forward | 14 | €572 | €642 | +€70 | +12.2% |
| Amounts payable | 17/49 | €37,692 | €24,312 | -€13,380 | -35.5% |
| Amounts payable after more than one year | 17 | €12,258 | €0 | -€12,258 | -100% |
| Financial debts | 170/4 | €12,258 | €0 | -€12,258 | -100% |
| Amounts payable within one year | 42/48 | €25,434 | €24,312 | -€1,122 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €11,460 | €11,106 | -€354 | -3.1% |
| Trade debts | 44 | €4,568 | €5,126 | +€558 | +12.2% |
| Suppliers | 440/4 | €4,568 | €5,126 | +€558 | +12.2% |
| Taxes, remuneration and social security | 45 | €9,406 | €8,080 | -€1,325 | -14.1% |
| Taxes | 450/3 | €7,351 | €6,028 | -€1,323 | -18.0% |
| Remuneration and social security | 454/9 | €2,055 | €2,052 | -€3 | -0.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €76 | +€76 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,511 | €13,085 | -€426 | -3.2% |
| Other operating charges | 640/8 | €2,317 | €2,140 | -€177 | -7.6% |
| Gross operating margin | 9900 | €36,010 | €39,842 | +€3,832 | +10.6% |
| Operating profit (loss) | 9901 | €20,182 | €24,542 | +€4,360 | +21.6% |
| Financial charges | 65/66B | €2,339 | €1,555 | -€784 | -33.5% |
| Recurring financial charges | 65 | €2,339 | €1,555 | -€784 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €17,843 | €22,986 | +€5,143 | +28.8% |
| Income taxes | 67/77 | €6,138 | €7,217 | +€1,079 | +17.6% |
| Profit (loss) for the period | 9904 | €11,705 | €15,770 | +€4,065 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,705 | €15,770 | +€4,065 | +34.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.