SCAGLI CONSTRUCT: what changed
SCAGLI CONSTRUCT
Largest movements
- Deferred charges and accrued income +€8,500
new in 2025: €8,500
- Cash -€5,948
down €5,948 (-42.8%), from €13,883 to €7,935
mainly Trade debts (-€22,249) and Deferred charges and accrued income (-€8,500)
- Tangible fixed assets -€5,559
down €5,559 (-29.3%), from €19,001 to €13,442
of which Furniture and vehicles: -€5,014
- Receivables within one year +€3,649
up €3,649 (+13.7%), from €26,550 to €30,199
of which Other amounts receivable: +€10,711
- Trade debts -€22,249
down €22,249 (-73.7%), from €30,205 to €7,956
- Profit (loss) carried forward +€18,262
up €18,262 (+289%), from €6,322 to €24,584
- Accrued charges and deferred income -€8,361
down €8,361 (-99.9%), from €8,367 to €6
- Debts after one year +€7,020
new in 2025: €7,020
- Tax, wage and social debts +€6,455
up €6,455 (+125%), from €5,155 to €11,610
of which Taxes: +€3,302
- Gross operating margin +€28,039
up €28,039 (+40.5%), from €69,271 to €97,310
- Staff costs +€7,019
up €7,019 (+12.3%), from €57,107 to €64,126
- Depreciation +€4,311
up €4,311 (+246%), from €1,749 to €6,060
- Taxes +€3,105
up €3,105 (+114%), from €2,712 to €5,817
- Financial charges +€2,101
up €2,101 (+1,051%), from €200 to €2,301
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,434 | €60,076 | +€642 | +1.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €19,001 | €13,442 | -€5,559 | -29.3% |
| Tangible fixed assets | 22/27 | €19,001 | €13,442 | -€5,559 | -29.3% |
| Plant, machinery and equipment | 23 | €2,511 | €1,966 | -€545 | -21.7% |
| Furniture and vehicles | 24 | €16,490 | €11,476 | -€5,014 | -30.4% |
| Current assets | 29/58 | €40,433 | €46,634 | +€6,201 | +15.3% |
| Amounts receivable within one year | 40/41 | €26,550 | €30,199 | +€3,649 | +13.7% |
| Trade receivables | 40 | €25,014 | €17,953 | -€7,061 | -28.2% |
| Other amounts receivable | 41 | €1,536 | €12,247 | +€10,711 | +697% |
| Cash at bank and in hand | 54/58 | €13,883 | €7,935 | -€5,948 | -42.8% |
| Deferred charges and accrued income | 490/1 | - | €8,500 | +€8,500 | |
| Total equity and liabilities | 10/49 | €59,434 | €60,076 | +€642 | +1.1% |
| Equity | 10/15 | €9,322 | €27,584 | +€18,262 | +196% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,322 | €24,584 | +€18,262 | +289% |
| Amounts payable | 17/49 | €50,112 | €32,491 | -€17,621 | -35.2% |
| Amounts payable after more than one year | 17 | - | €7,020 | +€7,020 | |
| Financial debts | 170/4 | - | €7,020 | +€7,020 | |
| Amounts payable within one year | 42/48 | €41,745 | €25,465 | -€16,280 | -39.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3,175 | +€3,175 | |
| Trade debts | 44 | €30,205 | €7,956 | -€22,249 | -73.7% |
| Suppliers | 440/4 | €30,205 | €7,956 | -€22,249 | -73.7% |
| Taxes, remuneration and social security | 45 | €5,155 | €11,610 | +€6,455 | +125% |
| Taxes | 450/3 | €2,712 | €6,014 | +€3,302 | +122% |
| Remuneration and social security | 454/9 | €2,443 | €5,596 | +€3,153 | +129% |
| Other amounts payable | 47/48 | €6,385 | €2,724 | -€3,661 | -57.3% |
| Accrued charges and deferred income | 492/3 | €8,367 | €6 | -€8,361 | -99.9% |
| Remuneration, social security and pensions | 62 | €57,107 | €64,126 | +€7,019 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,749 | €6,060 | +€4,311 | +246% |
| Other operating charges | 640/8 | €1,217 | €771 | -€446 | -36.7% |
| Gross operating margin | 9900 | €69,271 | €97,310 | +€28,039 | +40.5% |
| Operating profit (loss) | 9901 | €9,198 | €26,354 | +€17,156 | +187% |
| Financial income | 75/76B | €36 | €860 | +€824 | +2,288% |
| Recurring financial income | 75 | €36 | €860 | +€824 | +2,288% |
| Financial charges | 65/66B | €200 | €2,301 | +€2,101 | +1,051% |
| Recurring financial charges | 65 | €200 | €2,301 | +€2,101 | +1,051% |
| Profit (loss) for the period before taxes | 9903 | €9,034 | €24,912 | +€15,878 | +176% |
| Income taxes | 67/77 | €2,712 | €5,817 | +€3,105 | +114% |
| Profit (loss) for the period | 9904 | €6,322 | €19,095 | +€12,773 | +202% |
| Profit (loss) for the period to be appropriated | 9905 | €6,322 | €19,095 | +€12,773 | +202% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.