SCAFF - FIX: 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.
SCAFF - FIX
Largest movements
- Cash +€22,715
up €22,715 (+591.6%), from €3,840 to €26,555
mainly Net result for the year (+€19,066) and Trade debts (+€11,702)
- Receivables within one year +€10,804
up €10,804 (+37.4%), from €28,910 to €39,714
of which Trade receivables: +€7,692
- Stocks and contracts -€1,900
no longer reported in 2025 (was €1,900)
- Trade debts +€11,702
up €11,702 (+104.9%), from €11,159 to €22,861
- Reserves +€10,546
up €10,546 (+45.5%), from €23,153 to €33,698
- Other debts +€5,882
new in 2025: €5,882
- Profit (loss) carried forward +€2,638
no longer reported in 2025 (was -€2,638)
- Taxes +€5,499
up €5,499 (+306.9%), from €1,792 to €7,291
- Depreciation -€2,518
down €2,518 (-49.8%), from €5,058 to €2,540
- Gross operating margin -€2,157
down €2,157 (-5.9%), from €36,805 to €34,649
- Other operating charges +€1,391
up €1,391 (+62.7%), from €2,219 to €3,609
- Financial charges +€932
up €932 (+75.1%), from €1,242 to €2,174
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 | €57,878 | €89,020 | +€31,142 | +53.8% |
| Fixed assets | 21/28 | €17,976 | €17,534 | -€441 | -2.5% |
| Tangible fixed assets | 22/27 | €5,661 | €5,219 | -€441 | -7.8% |
| Plant, machinery and equipment | 23 | €2,691 | €2,150 | -€540 | -20.1% |
| Furniture and vehicles | 24 | €2,970 | €3,069 | +€99 | +3.3% |
| Financial fixed assets | 28 | €12,315 | €12,315 | = | 0.0% |
| Current assets | 29/58 | €39,902 | €71,486 | +€31,583 | +79.2% |
| Stocks and contracts in progress | 3 | €1,900 | - | -€1,900 | |
| Contracts in progress | 37 | €1,900 | - | -€1,900 | |
| Amounts receivable within one year | 40/41 | €28,910 | €39,714 | +€10,804 | +37.4% |
| Trade receivables | 40 | €12,785 | €20,477 | +€7,692 | +60.2% |
| Other amounts receivable | 41 | €16,125 | €19,237 | +€3,112 | +19.3% |
| Cash at bank and in hand | 54/58 | €3,840 | €26,555 | +€22,715 | +591.6% |
| Deferred charges and accrued income | 490/1 | €5,252 | €5,216 | -€36 | -0.7% |
| Total equity and liabilities | 10/49 | €57,878 | €89,020 | +€31,142 | +53.8% |
| Equity | 10/15 | €39,114 | €52,298 | +€13,184 | +33.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,153 | €33,698 | +€10,546 | +45.5% |
| Distributable reserves | 133 | €23,153 | €33,698 | +€10,546 | +45.5% |
| Profit (loss) carried forward | 14 | -€2,638 | - | +€2,638 | |
| Amounts payable | 17/49 | €18,764 | €36,722 | +€17,958 | +95.7% |
| Amounts payable within one year | 42/48 | €18,764 | €36,722 | +€17,958 | +95.7% |
| Trade debts | 44 | €11,159 | €22,861 | +€11,702 | +104.9% |
| Suppliers | 440/4 | €11,159 | €22,861 | +€11,702 | +104.9% |
| Taxes, remuneration and social security | 45 | €7,604 | €7,978 | +€374 | +4.9% |
| Taxes | 450/3 | €7,604 | €7,978 | +€374 | +4.9% |
| Other amounts payable | 47/48 | - | €5,882 | +€5,882 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,058 | €2,540 | -€2,518 | -49.8% |
| Other operating charges | 640/8 | €2,219 | €3,609 | +€1,391 | +62.7% |
| Gross operating margin | 9900 | €36,805 | €34,649 | -€2,157 | -5.9% |
| Operating profit (loss) | 9901 | €29,528 | €28,499 | -€1,029 | -3.5% |
| Financial income | 75/76B | €12 | €32 | +€20 | +160.1% |
| Recurring financial income | 75 | €12 | €32 | +€20 | +160.1% |
| Financial charges | 65/66B | €1,242 | €2,174 | +€932 | +75.1% |
| Recurring financial charges | 65 | €1,242 | €2,174 | +€932 | +75.1% |
| Profit (loss) for the period before taxes | 9903 | €28,299 | €26,357 | -€1,942 | -6.9% |
| Income taxes | 67/77 | €1,792 | €7,291 | +€5,499 | +306.9% |
| Profit (loss) for the period | 9904 | €26,507 | €19,066 | -€7,440 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,507 | €19,066 | -€7,440 | -28.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.