SCAFF PHYSIO: 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 PHYSIO
Largest movements
- Cash +€11,409
up €11,409 (+125.9%), from €9,063 to €20,471
mainly Net result for the year (+€9,510) and Other debts (+€7,368)
- Receivables within one year +€3,665
up €3,665 (+429.6%), from €853 to €4,518
of which Trade receivables: +€3,665
- Tangible fixed assets +€1,667
new in 2025: €1,667
of which Plant, machinery and equipment: +€929
- Profit (loss) carried forward +€9,510
up €9,510 (+118.6%), from €8,017 to €17,527
- Other debts +€7,368
up €7,368 (+439.7%), from €1,676 to €9,044
- Gross operating margin +€2,151
up €2,151 (+18.2%), from €11,838 to €13,989
- Taxes +€481
up €481 (+15.3%), from €3,138 to €3,619
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 | €12,745 | €29,590 | +€16,845 | +132.2% |
| Fixed assets | 21/28 | - | €1,667 | +€1,667 | |
| Tangible fixed assets | 22/27 | - | €1,667 | +€1,667 | |
| Plant, machinery and equipment | 23 | - | €929 | +€929 | |
| Furniture and vehicles | 24 | - | €738 | +€738 | |
| Current assets | 29/58 | €12,745 | €27,923 | +€15,178 | +119.1% |
| Amounts receivable within one year | 40/41 | €853 | €4,518 | +€3,665 | +429.6% |
| Trade receivables | 40 | €791 | €4,456 | +€3,665 | +463.3% |
| Other amounts receivable | 41 | €62 | €62 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,063 | €20,471 | +€11,409 | +125.9% |
| Deferred charges and accrued income | 490/1 | €2,829 | €2,934 | +€105 | +3.7% |
| Total equity and liabilities | 10/49 | €12,745 | €29,590 | +€16,845 | +132.2% |
| Equity | 10/15 | €11,017 | €20,527 | +€9,510 | +86.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,017 | €17,527 | +€9,510 | +118.6% |
| Amounts payable | 17/49 | €1,728 | €9,062 | +€7,335 | +424.5% |
| Amounts payable within one year | 42/48 | €1,728 | €9,062 | +€7,335 | +424.5% |
| Trade debts | 44 | €52 | €0 | -€52 | -100.0% |
| Suppliers | 440/4 | €52 | €0 | -€52 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €19 | +€19 | |
| Taxes | 450/3 | - | €19 | +€19 | |
| Other amounts payable | 47/48 | €1,676 | €9,044 | +€7,368 | +439.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €107 | +€107 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €248 | €357 | +€109 | +43.8% |
| Other operating charges | 640/8 | €422 | €292 | -€130 | -30.8% |
| Gross operating margin | 9900 | €11,838 | €13,989 | +€2,151 | +18.2% |
| Operating profit (loss) | 9901 | €11,168 | €13,233 | +€2,066 | +18.5% |
| Financial income | 75/76B | €4 | €0 | -€3 | -90.5% |
| Recurring financial income | 75 | €4 | €0 | -€3 | -90.5% |
| Financial charges | 65/66B | €16 | €104 | +€88 | +540.9% |
| Recurring financial charges | 65 | €16 | €104 | +€88 | +540.9% |
| Profit (loss) for the period before taxes | 9903 | €11,155 | €13,129 | +€1,974 | +17.7% |
| Income taxes | 67/77 | €3,138 | €3,619 | +€481 | +15.3% |
| Profit (loss) for the period | 9904 | €8,017 | €9,510 | +€1,493 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,017 | €9,510 | +€1,493 | +18.6% |
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 6 October 2026 via checked.be.