Scala Parket: 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 Parket
Largest movements
- Cash -€30,578
down €30,578 (-53.3%), from €57,383 to €26,804
mainly Investment in fixed assets (net) (-€25,980) and Trade debts (-€12,561)
- Tangible fixed assets +€17,931
up €17,931 (+77.0%), from €23,293 to €41,224
of which Furniture and vehicles: +€12,831
- Receivables within one year +€8,540
up €8,540 (+183%), from €4,677 to €13,217
of which Trade receivables: +€10,493
- Stocks and contracts +€3,150
new in 2025: €3,150
- Deferred charges and accrued income -€2,751
down €2,751 (-19.1%), from €14,411 to €11,660
- Trade debts -€12,561
down €12,561 (-49.9%), from €25,149 to €12,587
- Debts after one year +€10,899
up €10,899 (+223%), from €4,892 to €15,791
- Other debts -€6,249
down €6,249 (-71.5%), from €8,735 to €2,486
- Current portion of long-term debt +€5,199
up €5,199 (+148%), from €3,516 to €8,716
- Reserves +€1,955
up €1,955 (+4.0%), from €49,331 to €51,286
- Staff costs +€35,658
up €35,658 (+204%), from €17,459 to €53,117
- Gross operating margin +€26,235
up €26,235 (+57.2%), from €45,874 to €72,108
- Depreciation +€2,791
up €2,791 (+93.9%), from €2,972 to €5,764
- Taxes -€2,653
down €2,653 (-61.2%), from €4,334 to €1,681
- Financial charges +€1,777
up €1,777 (+35.0%), from €5,084 to €6,861
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 | €99,764 | €98,341 | -€1,422 | -1.4% |
| Fixed assets | 21/28 | €23,293 | €43,510 | +€20,217 | +86.8% |
| Tangible fixed assets | 22/27 | €23,293 | €41,224 | +€17,931 | +77.0% |
| Plant, machinery and equipment | 23 | €21,815 | €26,914 | +€5,100 | +23.4% |
| Furniture and vehicles | 24 | €1,478 | €14,310 | +€12,831 | +868% |
| Financial fixed assets | 28 | - | €2,286 | +€2,286 | |
| Current assets | 29/58 | €76,470 | €54,831 | -€21,639 | -28.3% |
| Stocks and contracts in progress | 3 | - | €3,150 | +€3,150 | |
| Stocks | 30/36 | - | €3,150 | +€3,150 | |
| Amounts receivable within one year | 40/41 | €4,677 | €13,217 | +€8,540 | +183% |
| Trade receivables | 40 | €193 | €10,686 | +€10,493 | +5,437% |
| Other amounts receivable | 41 | €4,484 | €2,531 | -€1,952 | -43.5% |
| Cash at bank and in hand | 54/58 | €57,383 | €26,804 | -€30,578 | -53.3% |
| Deferred charges and accrued income | 490/1 | €14,411 | €11,660 | -€2,751 | -19.1% |
| Total equity and liabilities | 10/49 | €99,764 | €98,341 | -€1,422 | -1.4% |
| Equity | 10/15 | €52,331 | €54,286 | +€1,955 | +3.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,331 | €51,286 | +€1,955 | +4.0% |
| Distributable reserves | 133 | €49,331 | €51,286 | +€1,955 | +4.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,432 | €44,055 | -€3,377 | -7.1% |
| Amounts payable after more than one year | 17 | €4,892 | €15,791 | +€10,899 | +223% |
| Financial debts | 170/4 | €4,892 | €15,791 | +€10,899 | +223% |
| Amounts payable within one year | 42/48 | €42,541 | €28,265 | -€14,276 | -33.6% |
| Current portion of amounts payable after more than one year | 42 | €3,516 | €8,716 | +€5,199 | +148% |
| Trade debts | 44 | €25,149 | €12,587 | -€12,561 | -49.9% |
| Suppliers | 440/4 | €25,149 | €12,587 | -€12,561 | -49.9% |
| Taxes, remuneration and social security | 45 | €5,140 | €4,475 | -€665 | -12.9% |
| Taxes | 450/3 | €1,454 | €3,356 | +€1,902 | +131% |
| Remuneration and social security | 454/9 | €3,686 | €1,119 | -€2,568 | -69.7% |
| Other amounts payable | 47/48 | €8,735 | €2,486 | -€6,249 | -71.5% |
| Non-recurring operating income | 76A | - | €11,345 | +€11,345 | |
| Remuneration, social security and pensions | 62 | €17,459 | €53,117 | +€35,658 | +204% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,972 | €5,764 | +€2,791 | +93.9% |
| Other operating charges | 640/8 | €1,928 | €2,807 | +€879 | +45.6% |
| Gross operating margin | 9900 | €45,874 | €72,108 | +€26,235 | +57.2% |
| Operating profit (loss) | 9901 | €23,514 | €10,420 | -€13,094 | -55.7% |
| Financial income | 75/76B | €55 | €77 | +€21 | +38.8% |
| Recurring financial income | 75 | €55 | €77 | +€21 | +38.8% |
| Financial charges | 65/66B | €5,084 | €6,861 | +€1,777 | +35.0% |
| Recurring financial charges | 65 | €5,084 | €6,861 | +€1,777 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | €18,486 | €3,636 | -€14,850 | -80.3% |
| Income taxes | 67/77 | €4,334 | €1,681 | -€2,653 | -61.2% |
| Profit (loss) for the period | 9904 | €14,152 | €1,955 | -€12,197 | -86.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,152 | €1,955 | -€12,197 | -86.2% |
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.