SC Scaling: 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.
SC Scaling
Largest movements
- Financial fixed assets +€60,000
new in 2021: €60,000
- Current assets -€27,223
down €27,223 (-41.0%), from €66,403 to €39,180
of which Cash: -€54,975
- Debts within one year +€57,321
up €57,321 (+422.9%), from €13,553 to €70,874
of which Other debts: +€45,820
- Equity -€24,332
down €24,332 (-39.6%), from €61,392 to €37,060
of which Profit (loss) carried forward: -€24,332
- Gross operating margin -€52,077
down €52,077, from €40,306 to -€11,772
- Other operating charges +€7,808
new in 2021: €7,808
- Staff costs +€1,043
new in 2021: €1,043
- Depreciation +€958
up €958 (+42.9%), from €2,230 to €3,188
- Taxes -€547
down €547 (-53.3%), from €1,026 to €479
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,946 | €107,935 | +€32,989 | +44.0% |
| Fixed assets | 21/28 | €8,543 | €68,755 | +€60,212 | +704.9% |
| Tangible fixed assets | 22/27 | €8,543 | €8,755 | +€212 | +2.5% |
| Plant, machinery and equipment | 23 | - | €5,284 | +€5,284 | |
| Furniture and vehicles | 24 | - | €3,471 | +€3,471 | |
| Financial fixed assets | 28 | - | €60,000 | +€60,000 | |
| Current assets | 29/58 | €66,403 | €39,180 | -€27,223 | -41.0% |
| Amounts receivable within one year | 40/41 | €2,493 | €32,350 | +€29,857 | +1197.9% |
| Trade receivables | 40 | - | €28,350 | +€28,350 | |
| Other amounts receivable | 41 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €61,805 | €6,830 | -€54,975 | -88.9% |
| Total equity and liabilities | 10/49 | €74,946 | €107,935 | +€32,989 | +44.0% |
| Equity | 10/15 | €61,392 | €37,060 | -€24,332 | -39.6% |
| Contributions | 10/11 | - | €20,460 | +€20,460 | |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | €15,932 | -€8,400 | -€24,332 | |
| Amounts payable | 17/49 | €13,553 | €70,874 | +€57,321 | +422.9% |
| Amounts payable within one year | 42/48 | €13,553 | €70,874 | +€57,321 | +422.9% |
| Current portion of amounts payable after more than one year | 42 | - | €526 | +€526 | |
| Trade debts | 44 | €3,576 | €5,382 | +€1,806 | +50.5% |
| Suppliers | 440/4 | - | €5,382 | +€5,382 | |
| Taxes, remuneration and social security | 45 | - | €19,147 | +€19,147 | |
| Taxes | 450/3 | - | €8,147 | +€8,147 | |
| Remuneration and social security | 454/9 | - | €11,000 | +€11,000 | |
| Other amounts payable | 47/48 | - | €45,820 | +€45,820 | |
| Remuneration, social security and pensions | 62 | - | €1,043 | +€1,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,230 | €3,188 | +€958 | +42.9% |
| Other operating charges | 640/8 | - | €7,808 | +€7,808 | |
| Gross operating margin | 9900 | €40,306 | -€11,772 | -€52,077 | |
| Operating profit (loss) | 9901 | €27,895 | -€23,810 | -€51,705 | |
| Financial charges | 65/66B | - | €43 | +€43 | |
| Recurring financial charges | 65 | €35 | €43 | +€8 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €27,860 | -€23,853 | -€51,713 | |
| Income taxes | 67/77 | €1,026 | €479 | -€547 | -53.3% |
| Profit (loss) for the period | 9904 | €26,834 | -€24,332 | -€51,165 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,834 | -€24,332 | -€51,165 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.