SCABELL: 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.
SCABELL
Largest movements
- Current investments +€385,895
up €385,895 (+825.6%), from €46,741 to €432,637
- Tangible fixed assets -€153,039
down €153,039 (-54.4%), from €281,324 to €128,286
of which Land and buildings: -€189,858
- Receivables within one year +€69,353
up €69,353 (+201.1%), from €34,486 to €103,840
of which Other amounts receivable: +€37,963
- Cash -€11,342
down €11,342 (-3.7%), from €306,121 to €294,779
mainly Current investments (-€385,895) and Receivables within one year (-€69,353)
- Reserves +€219,379
up €219,379 (+38.8%), from €565,994 to €785,374
- Trade debts +€89,599
up €89,599 (+353.0%), from €25,383 to €114,982
- Debts after one year -€23,963
down €23,963 (-92.3%), from €25,968 to €2,005
- Gross operating margin +€171,866
up €171,866 (+99.8%), from €172,219 to €344,085
- Depreciation -€9,846
down €9,846 (-21.5%), from €45,790 to €35,944
- Financial income +€3,684
up €3,684 (+126.1%), from €2,922 to €6,606
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 | €671,379 | €962,566 | +€291,187 | +43.4% |
| Fixed assets | 21/28 | €281,324 | €128,286 | -€153,039 | -54.4% |
| Tangible fixed assets | 22/27 | €281,324 | €128,286 | -€153,039 | -54.4% |
| Land and buildings | 22 | €203,851 | €13,993 | -€189,858 | -93.1% |
| Plant, machinery and equipment | 23 | €12,966 | €10,556 | -€2,410 | -18.6% |
| Furniture and vehicles | 24 | €64,508 | €63,934 | -€573 | -0.9% |
| Other tangible fixed assets | 26 | - | €39,803 | +€39,803 | |
| Current assets | 29/58 | €390,055 | €834,280 | +€444,226 | +113.9% |
| Amounts receivable within one year | 40/41 | €34,486 | €103,840 | +€69,353 | +201.1% |
| Trade receivables | 40 | €6,931 | €38,321 | +€31,390 | +452.9% |
| Other amounts receivable | 41 | €27,555 | €65,518 | +€37,963 | +137.8% |
| Current investments | 50/53 | €46,741 | €432,637 | +€385,895 | +825.6% |
| Cash at bank and in hand | 54/58 | €306,121 | €294,779 | -€11,342 | -3.7% |
| Deferred charges and accrued income | 490/1 | €2,706 | €3,025 | +€319 | +11.8% |
| Total equity and liabilities | 10/49 | €671,379 | €962,566 | +€291,187 | +43.4% |
| Equity | 10/15 | €572,645 | €792,024 | +€219,379 | +38.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €565,994 | €785,374 | +€219,379 | +38.8% |
| Distributable reserves | 133 | €565,994 | €785,374 | +€219,379 | +38.8% |
| Profit (loss) carried forward | 14 | €450 | €450 | = | 0.0% |
| Amounts payable | 17/49 | €98,734 | €170,542 | +€71,808 | +72.7% |
| Amounts payable after more than one year | 17 | €25,968 | €2,005 | -€23,963 | -92.3% |
| Financial debts | 170/4 | €25,968 | €2,005 | -€23,963 | -92.3% |
| Amounts payable within one year | 42/48 | €72,766 | €168,537 | +€95,771 | +131.6% |
| Current portion of amounts payable after more than one year | 42 | €23,792 | €23,963 | +€172 | +0.7% |
| Trade debts | 44 | €25,383 | €114,982 | +€89,599 | +353.0% |
| Suppliers | 440/4 | €25,383 | €114,982 | +€89,599 | +353.0% |
| Taxes, remuneration and social security | 45 | €23,591 | €29,592 | +€6,000 | +25.4% |
| Taxes | 450/3 | €23,591 | €29,592 | +€6,000 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,790 | €35,944 | -€9,846 | -21.5% |
| Other operating charges | 640/8 | €434 | €387 | -€47 | -10.8% |
| Non-recurring operating charges | 66A | €126 | €973 | +€847 | +671.5% |
| Gross operating margin | 9900 | €172,219 | €344,085 | +€171,866 | +99.8% |
| Operating profit (loss) | 9901 | €125,868 | €306,780 | +€180,912 | +143.7% |
| Financial income | 75/76B | €2,922 | €6,606 | +€3,684 | +126.1% |
| Recurring financial income | 75 | €2,922 | €6,606 | +€3,684 | +126.1% |
| Financial charges | 65/66B | €1,464 | €1,193 | -€271 | -18.5% |
| Recurring financial charges | 65 | €1,464 | €1,193 | -€271 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €127,326 | €312,193 | +€184,868 | +145.2% |
| Income taxes | 67/77 | €46,311 | €48,941 | +€2,630 | +5.7% |
| Profit (loss) for the period | 9904 | €81,015 | €263,252 | +€182,237 | +224.9% |
| Profit (loss) for the period to be appropriated | 9905 | €81,015 | €263,252 | +€182,237 | +224.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.