SCAENAM: 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.
SCAENAM
Largest movements
- Cash +€79,203
up €79,203 (+88.7%), from €89,262 to €168,465
mainly Net result for the year (+€78,833) and Other debts (+€58,444)
- Tangible fixed assets -€18,207
down €18,207 (-80.8%), from €22,531 to €4,325
of which Furniture and vehicles: -€17,572
- Receivables within one year +€17,328
up €17,328 (+149.6%), from €11,580 to €28,908
of which Trade receivables: +€14,342
- Other debts +€58,444
up €58,444 (+2418.3%), from €2,417 to €60,860
- Reserves +€18,000
up €18,000 (+11.3%), from €158,900 to €176,900
- Depreciation -€11,254
down €11,254 (-85.2%), from €13,201 to €1,947
- Other operating charges +€5,182
up €5,182 (+939.8%), from €551 to €5,734
- Financial income +€4,943
up €4,943 (+132.4%), from €3,733 to €8,676
- Taxes +€4,655
up €4,655 (+18.6%), from €25,036 to €29,691
- Gross operating margin +€4,382
up €4,382 (+4.2%), from €103,785 to €108,167
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 | €416,493 | €494,696 | +€78,202 | +18.8% |
| Fixed assets | 21/28 | €22,531 | €4,325 | -€18,207 | -80.8% |
| Tangible fixed assets | 22/27 | €22,531 | €4,325 | -€18,207 | -80.8% |
| Furniture and vehicles | 24 | €18,157 | €585 | -€17,572 | -96.8% |
| Other tangible fixed assets | 26 | €4,374 | €3,740 | -€635 | -14.5% |
| Current assets | 29/58 | €393,962 | €490,371 | +€96,409 | +24.5% |
| Amounts receivable within one year | 40/41 | €11,580 | €28,908 | +€17,328 | +149.6% |
| Trade receivables | 40 | €8,698 | €23,040 | +€14,342 | +164.9% |
| Other amounts receivable | 41 | €2,882 | €5,868 | +€2,986 | +103.6% |
| Current investments | 50/53 | €292,998 | €292,998 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €89,262 | €168,465 | +€79,203 | +88.7% |
| Deferred charges and accrued income | 490/1 | €122 | - | -€122 | |
| Total equity and liabilities | 10/49 | €416,493 | €494,696 | +€78,202 | +18.8% |
| Equity | 10/15 | €386,255 | €405,088 | +€18,833 | +4.9% |
| Contributions | 10/11 | €7,603 | €7,603 | = | 0.0% |
| Reserves | 13 | €158,900 | €176,900 | +€18,000 | +11.3% |
| Distributable reserves | 133 | €158,900 | €176,900 | +€18,000 | +11.3% |
| Profit (loss) carried forward | 14 | €219,751 | €220,584 | +€833 | +0.4% |
| Amounts payable | 17/49 | €30,239 | €89,608 | +€59,369 | +196.3% |
| Amounts payable within one year | 42/48 | €30,239 | €89,608 | +€59,369 | +196.3% |
| Current portion of amounts payable after more than one year | 42 | €13,165 | €11,731 | -€1,433 | -10.9% |
| Trade debts | 44 | €3,829 | €1,791 | -€2,037 | -53.2% |
| Suppliers | 440/4 | €3,829 | €1,791 | -€2,037 | -53.2% |
| Taxes, remuneration and social security | 45 | €10,829 | €15,225 | +€4,396 | +40.6% |
| Taxes | 450/3 | €10,829 | €15,225 | +€4,396 | +40.6% |
| Other amounts payable | 47/48 | €2,417 | €60,860 | +€58,444 | +2418.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,201 | €1,947 | -€11,254 | -85.2% |
| Other operating charges | 640/8 | €551 | €5,734 | +€5,182 | +939.8% |
| Gross operating margin | 9900 | €103,785 | €108,167 | +€4,382 | +4.2% |
| Operating profit (loss) | 9901 | €90,032 | €100,486 | +€10,454 | +11.6% |
| Financial income | 75/76B | €3,733 | €8,676 | +€4,943 | +132.4% |
| Recurring financial income | 75 | €3,733 | €8,676 | +€4,943 | +132.4% |
| Financial charges | 65/66B | €727 | €638 | -€89 | -12.2% |
| Recurring financial charges | 65 | €727 | €638 | -€89 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €93,039 | €108,524 | +€15,485 | +16.6% |
| Income taxes | 67/77 | €25,036 | €29,691 | +€4,655 | +18.6% |
| Profit (loss) for the period | 9904 | €68,003 | €78,833 | +€10,830 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,003 | €78,833 | +€10,830 | +15.9% |
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 5 October 2026 via checked.be.