SCALA - D: 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 - D
Largest movements
- Receivables within one year -€4,587
down €4,587 (-14.4%), from €31,771 to €27,184
of which Other amounts receivable: -€6,458
- Tangible fixed assets -€438
down €438 (-47.8%), from €915 to €477
of which Furniture and vehicles: -€230
- Short-term financial debts -€11,424
down €11,424 (-89.3%), from €12,791 to €1,367
- Trade debts +€8,857
up €8,857 (+381.4%), from €2,322 to €11,180
- Profit (loss) carried forward -€3,094
down €3,094 (-29.5%), from -€10,477 to -€13,571
- Tax, wage and social debts +€636
up €636 (+11.6%), from €5,460 to €6,096
- Depreciation -€2,435
down €2,435 (-84.8%), from €2,873 to €438
- Financial charges +€909
up €909 (+97.6%), from €931 to €1,840
- Other operating charges +€464
up €464 (+71.1%), from €652 to €1,116
- Gross operating margin +€287
up €287 (+2135.4%), from €13 to €300
- Taxes -€128
no longer reported in 2025 (was €128)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,686 | €27,661 | -€5,025 | -15.4% |
| Fixed assets | 21/28 | €915 | €477 | -€438 | -47.8% |
| Tangible fixed assets | 22/27 | €915 | €477 | -€438 | -47.8% |
| Plant, machinery and equipment | 23 | €315 | €108 | -€207 | -65.7% |
| Furniture and vehicles | 24 | €600 | €369 | -€230 | -38.4% |
| Current assets | 29/58 | €31,771 | €27,184 | -€4,587 | -14.4% |
| Amounts receivable within one year | 40/41 | €31,771 | €27,184 | -€4,587 | -14.4% |
| Trade receivables | 40 | €19,386 | €21,256 | +€1,870 | +9.6% |
| Other amounts receivable | 41 | €12,386 | €5,928 | -€6,458 | -52.1% |
| Total equity and liabilities | 10/49 | €32,686 | €27,661 | -€5,025 | -15.4% |
| Equity | 10/15 | €12,113 | €9,019 | -€3,094 | -25.5% |
| Contributions | 10/11 | €17,724 | €17,724 | = | 0.0% |
| Reserves | 13 | €4,865 | €4,865 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €3,006 | €3,006 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,477 | -€13,571 | -€3,094 | -29.5% |
| Amounts payable | 17/49 | €20,574 | €18,643 | -€1,931 | -9.4% |
| Amounts payable within one year | 42/48 | €20,574 | €18,643 | -€1,931 | -9.4% |
| Financial debts | 43 | €12,791 | €1,367 | -€11,424 | -89.3% |
| Credit institutions | 430/8 | €12,791 | €1,367 | -€11,424 | -89.3% |
| Trade debts | 44 | €2,322 | €11,180 | +€8,857 | +381.4% |
| Suppliers | 440/4 | €2,322 | €11,180 | +€8,857 | +381.4% |
| Taxes, remuneration and social security | 45 | €5,460 | €6,096 | +€636 | +11.6% |
| Taxes | 450/3 | €5,460 | €6,096 | +€636 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,873 | €438 | -€2,435 | -84.8% |
| Other operating charges | 640/8 | €652 | €1,116 | +€464 | +71.1% |
| Gross operating margin | 9900 | €13 | €300 | +€287 | +2135.4% |
| Operating profit (loss) | 9901 | -€3,512 | -€1,254 | +€2,258 | +64.3% |
| Financial charges | 65/66B | €931 | €1,840 | +€909 | +97.6% |
| Recurring financial charges | 65 | €931 | €1,840 | +€909 | +97.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,443 | -€3,094 | +€1,349 | +30.4% |
| Income taxes | 67/77 | €128 | - | -€128 | |
| Profit (loss) for the period | 9904 | -€4,571 | -€3,094 | +€1,477 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,571 | -€3,094 | +€1,477 | +32.3% |
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 9 October 2026 via checked.be.