SCABEL BOIS: 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.
SCABEL BOIS
Largest movements
- Receivables within one year +€22,792
up €22,792 (+51.0%), from €44,720 to €67,512
of which Trade receivables: +€23,071
- Tangible fixed assets -€4,682
down €4,682 (-27.0%), from €17,336 to €12,654
- Cash +€1,409
up €1,409 (+10.8%), from €13,024 to €14,433
mainly Net result for the year (+€9,099) and Other debts (+€8,000)
- Profit (loss) carried forward +€9,099
up €9,099 (+29.8%), from €30,513 to €39,612
- Other debts +€8,000
up €8,000 (+63.6%), from €12,573 to €20,573
- Trade debts +€1,823
new in 2025: €1,823
- Turnover -€17,893
down €17,893 (-13.5%), from €132,277 to €114,384
- Purchases and services -€13,574
down €13,574 (-13.0%), from €104,703 to €91,129
- Gross operating margin +€2,915
up €2,915 (+13.8%), from €21,156 to €24,071
- Depreciation +€2,156
up €2,156 (+40.0%), from €5,393 to €7,549
- Other operating charges -€2,036
down €2,036 (-52.3%), from €3,894 to €1,858
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 | €76,701 | €95,353 | +€18,653 | +24.3% |
| Fixed assets | 21/28 | €17,621 | €12,939 | -€4,682 | -26.6% |
| Tangible fixed assets | 22/27 | €17,336 | €12,654 | -€4,682 | -27.0% |
| Land and buildings | 22 | €4,627 | €2,314 | -€2,314 | -50.0% |
| Plant, machinery and equipment | 23 | €6,178 | €4,000 | -€2,178 | -35.3% |
| Furniture and vehicles | 24 | €6,530 | €6,340 | -€190 | -2.9% |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €59,080 | €82,415 | +€23,335 | +39.5% |
| Stocks and contracts in progress | 3 | €1,150 | €470 | -€681 | -59.2% |
| Stocks | 30/36 | €1,150 | €470 | -€681 | -59.2% |
| Amounts receivable within one year | 40/41 | €44,720 | €67,512 | +€22,792 | +51.0% |
| Trade receivables | 40 | €44,441 | €67,512 | +€23,071 | +51.9% |
| Other amounts receivable | 41 | €279 | - | -€279 | |
| Cash at bank and in hand | 54/58 | €13,024 | €14,433 | +€1,409 | +10.8% |
| Deferred charges and accrued income | 490/1 | €186 | - | -€186 | |
| Total equity and liabilities | 10/49 | €76,701 | €95,353 | +€18,653 | +24.3% |
| Equity | 10/15 | €50,973 | €60,072 | +€9,099 | +17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,513 | €39,612 | +€9,099 | +29.8% |
| Amounts payable | 17/49 | €25,727 | €35,281 | +€9,554 | +37.1% |
| Amounts payable within one year | 42/48 | €25,727 | €34,796 | +€9,069 | +35.2% |
| Trade debts | 44 | - | €1,823 | +€1,823 | |
| Suppliers | 440/4 | - | €1,823 | +€1,823 | |
| Advances received on contracts in progress | 46 | €12,079 | €12,079 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,075 | €320 | -€754 | -70.2% |
| Taxes | 450/3 | €1,075 | €320 | -€754 | -70.2% |
| Other amounts payable | 47/48 | €12,573 | €20,573 | +€8,000 | +63.6% |
| Accrued charges and deferred income | 492/3 | - | €485 | +€485 | |
| Turnover | 70 | €132,277 | €114,384 | -€17,893 | -13.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €104,703 | €91,129 | -€13,574 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,393 | €7,549 | +€2,156 | +40.0% |
| Other operating charges | 640/8 | €3,894 | €1,858 | -€2,036 | -52.3% |
| Gross operating margin | 9900 | €21,156 | €24,071 | +€2,915 | +13.8% |
| Operating profit (loss) | 9901 | €11,869 | €14,664 | +€2,795 | +23.5% |
| Financial income | 75/76B | €2 | €9 | +€7 | +318% |
| Recurring financial income | 75 | €2 | €9 | +€7 | +318% |
| Financial charges | 65/66B | €1,961 | €1,631 | -€330 | -16.8% |
| Recurring financial charges | 65 | €1,961 | €1,631 | -€330 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €9,910 | €13,042 | +€3,131 | +31.6% |
| Income taxes | 67/77 | €1,923 | €3,943 | +€2,020 | +105% |
| Profit (loss) for the period | 9904 | €7,987 | €9,099 | +€1,112 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,987 | €9,099 | +€1,112 | +13.9% |
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 23 October 2026 via checked.be.