S C R U M: 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 R U M
Largest movements
- Receivables within one year +€186,126
up €186,126 (+275%), from €67,764 to €253,890
of which Other amounts receivable: +€249,994
- Tangible fixed assets -€47,444
down €47,444 (-17.2%), from €275,413 to €227,968
of which Plant, machinery and equipment: -€47,219
- Cash -€44,216
down €44,216 (-27.2%), from €162,858 to €118,642
mainly Receivables within one year (-€186,126) and Trade debts (-€24,565)
- Profit (loss) carried forward +€97,733
up €97,733 (+184%), from €53,175 to €150,908
- Tax, wage and social debts +€31,197
up €31,197 (+35.7%), from €87,364 to €118,560
of which Taxes: +€24,835
- Trade debts -€24,565
down €24,565 (-12.7%), from €192,702 to €168,137
- Other debts -€14,197
down €14,197 (-13.0%), from €109,071 to €94,874
- Gross operating margin +€117,793
up €117,793 (+23.2%), from €508,336 to €626,129
- Taxes +€24,334
up €24,334 (+767%), from €3,174 to €27,508
- Staff costs +€7,681
up €7,681 (+1.8%), from €428,831 to €436,512
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €519,312 | €609,479 | +€90,167 | +17.4% |
| Fixed assets | 21/28 | €281,413 | €233,968 | -€47,444 | -16.9% |
| Tangible fixed assets | 22/27 | €275,413 | €227,968 | -€47,444 | -17.2% |
| Plant, machinery and equipment | 23 | €274,644 | €227,425 | -€47,219 | -17.2% |
| Furniture and vehicles | 24 | €769 | €544 | -€225 | -29.3% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €237,899 | €375,510 | +€137,611 | +57.8% |
| Stocks and contracts in progress | 3 | €6,049 | €1,993 | -€4,056 | -67.0% |
| Stocks | 30/36 | €6,049 | €1,993 | -€4,056 | -67.0% |
| Amounts receivable within one year | 40/41 | €67,764 | €253,890 | +€186,126 | +275% |
| Trade receivables | 40 | €67,754 | €3,887 | -€63,867 | -94.3% |
| Other amounts receivable | 41 | €9 | €250,003 | +€249,994 | +2,645,436% |
| Cash at bank and in hand | 54/58 | €162,858 | €118,642 | -€44,216 | -27.2% |
| Deferred charges and accrued income | 490/1 | €1,229 | €985 | -€243 | -19.8% |
| Total equity and liabilities | 10/49 | €519,312 | €609,479 | +€90,167 | +17.4% |
| Equity | 10/15 | €130,175 | €227,908 | +€97,733 | +75.1% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,175 | €150,908 | +€97,733 | +184% |
| Amounts payable | 17/49 | €389,136 | €381,571 | -€7,566 | -1.9% |
| Amounts payable within one year | 42/48 | €389,136 | €381,571 | -€7,566 | -1.9% |
| Trade debts | 44 | €192,702 | €168,137 | -€24,565 | -12.7% |
| Suppliers | 440/4 | €192,702 | €168,137 | -€24,565 | -12.7% |
| Taxes, remuneration and social security | 45 | €87,364 | €118,560 | +€31,197 | +35.7% |
| Taxes | 450/3 | €12,485 | €37,319 | +€24,835 | +199% |
| Remuneration and social security | 454/9 | €74,879 | €81,241 | +€6,362 | +8.5% |
| Other amounts payable | 47/48 | €109,071 | €94,874 | -€14,197 | -13.0% |
| Remuneration, social security and pensions | 62 | €428,831 | €436,512 | +€7,681 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,955 | €56,970 | +€1,015 | +1.8% |
| Other operating charges | 640/8 | €454 | €985 | +€531 | +117% |
| Gross operating margin | 9900 | €508,336 | €626,129 | +€117,793 | +23.2% |
| Operating profit (loss) | 9901 | €23,096 | €131,662 | +€108,565 | +470% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €3,824 | €6,421 | +€2,597 | +67.9% |
| Recurring financial charges | 65 | €3,824 | €6,421 | +€2,597 | +67.9% |
| Profit (loss) for the period before taxes | 9903 | €19,283 | €125,241 | +€105,958 | +550% |
| Income taxes | 67/77 | €3,174 | €27,508 | +€24,334 | +767% |
| Profit (loss) for the period | 9904 | €16,109 | €97,733 | +€81,624 | +507% |
| Profit (loss) for the period to be appropriated | 9905 | €16,109 | €97,733 | +€81,624 | +507% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.