ScaLa: what changed
Two financial 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.
ScaLa
Largest movements
- Tangible fixed assets -€32,281
down €32,281 (-24.0%), from €134,577 to €102,295
of which Other tangible fixed assets: -€31,685
- Reserves -€37,474
down €37,474 (-24.7%), from €151,533 to €114,059
- Debts after one year -€10,502
down €10,502 (-31.8%), from €32,979 to €22,477
- Other debts +€7,006
up €7,006 (+191%), from €3,673 to €10,678
- Advances received +€5,640
up €5,640 (+308%), from €1,830 to €7,470
- Other operating charges +€10,674
up €10,674 (+72.5%), from €14,724 to €25,398
- Depreciation -€4,248
down €4,248 (-10.4%), from €40,865 to €36,617
- Gross operating margin +€1,833
up €1,833 (+3.2%), from €56,866 to €58,699
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.
Derived cash bridge
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 | €230,699 | €196,726 | -€33,973 | -14.7% |
| Fixed assets | 21/28 | €134,577 | €102,295 | -€32,281 | -24.0% |
| Tangible fixed assets | 22/27 | €134,577 | €102,295 | -€32,281 | -24.0% |
| Land and buildings | 22 | €1,169 | €1,023 | -€146 | -12.5% |
| Furniture and vehicles | 24 | €3,150 | €2,700 | -€450 | -14.3% |
| Other tangible fixed assets | 26 | €130,258 | €98,572 | -€31,685 | -24.3% |
| Current assets | 29/58 | €96,122 | €94,431 | -€1,691 | -1.8% |
| Amounts receivable within one year | 40/41 | €15,744 | €15,776 | +€31 | +0.2% |
| Trade receivables | 40 | €540 | €5,747 | +€5,207 | +964% |
| Other amounts receivable | 41 | €15,204 | €10,029 | -€5,175 | -34.0% |
| Cash at bank and in hand | 54/58 | €79,455 | €77,688 | -€1,767 | -2.2% |
| Deferred charges and accrued income | 490/1 | €922 | €968 | +€45 | +4.9% |
| Total equity and liabilities | 10/49 | €230,699 | €196,726 | -€33,973 | -14.7% |
| Equity | 10/15 | €170,125 | €132,651 | -€37,474 | -22.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €151,533 | €114,059 | -€37,474 | -24.7% |
| Distributable reserves | 133 | €151,533 | €114,059 | -€37,474 | -24.7% |
| Amounts payable | 17/49 | €60,574 | €64,075 | +€3,501 | +5.8% |
| Amounts payable after more than one year | 17 | €32,979 | €22,477 | -€10,502 | -31.8% |
| Financial debts | 170/4 | €32,979 | €22,477 | -€10,502 | -31.8% |
| Amounts payable within one year | 42/48 | €27,595 | €41,598 | +€14,004 | +50.7% |
| Current portion of amounts payable after more than one year | 42 | €18,456 | €19,050 | +€594 | +3.2% |
| Financial debts | 43 | €1,691 | €1,683 | -€8 | -0.5% |
| Credit institutions | 430/8 | €1,691 | €1,683 | -€8 | -0.5% |
| Trade debts | 44 | €1,945 | €2,304 | +€359 | +18.5% |
| Suppliers | 440/4 | €1,945 | €2,304 | +€359 | +18.5% |
| Advances received on contracts in progress | 46 | €1,830 | €7,470 | +€5,640 | +308% |
| Taxes, remuneration and social security | 45 | - | €413 | +€413 | |
| Taxes | 450/3 | - | €413 | +€413 | |
| Other amounts payable | 47/48 | €3,673 | €10,678 | +€7,006 | +191% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,865 | €36,617 | -€4,248 | -10.4% |
| Other operating charges | 640/8 | €14,724 | €25,398 | +€10,674 | +72.5% |
| Gross operating margin | 9900 | €56,866 | €58,699 | +€1,833 | +3.2% |
| Operating profit (loss) | 9901 | €1,276 | -€3,316 | -€4,592 | |
| Financial income | 75/76B | €5 | €8 | +€3 | +57.5% |
| Recurring financial income | 75 | €5 | €8 | +€3 | +57.5% |
| Financial charges | 65/66B | €2,280 | €2,110 | -€170 | -7.5% |
| Recurring financial charges | 65 | €2,280 | €2,110 | -€170 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€999 | -€5,418 | -€4,419 | -442% |
| Profit (loss) for the period | 9904 | -€999 | -€5,418 | -€4,419 | -442% |
| Profit (loss) for the period to be appropriated | 9905 | -€999 | -€5,418 | -€4,419 | -442% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.