SCALA-RENOV: 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-RENOV
Largest movements
- Receivables within one year +€36,099
up €36,099 (+127%), from €28,378 to €64,477
of which Trade receivables: +€28,988
- Short-term financial debts +€13,362
new in 2025: €13,362
- Debts after one year +€8,807
new in 2025: €8,807
- Other debts +€7,438
new in 2025: €7,438
- Current portion of long-term debt +€4,711
new in 2025: €4,711
- Trade debts -€2,920
down €2,920 (-12.3%), from €23,757 to €20,837
- Gross operating margin +€8,904
up €8,904 (+56.7%), from €15,712 to €24,616
- Financial charges +€3,450
up €3,450 (+146%), from €2,360 to €5,810
- Taxes +€2,436
up €2,436 (+57.8%), from €4,218 to €6,654
- Depreciation +€310
up €310 (+104%), from €298 to €608
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 | €41,832 | €77,739 | +€35,907 | +85.8% |
| Fixed assets | 21/28 | €2,831 | €2,223 | -€608 | -21.5% |
| Tangible fixed assets | 22/27 | €2,744 | €2,136 | -€608 | -22.2% |
| Plant, machinery and equipment | 23 | €2,744 | €2,136 | -€608 | -22.2% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €39,001 | €75,516 | +€36,515 | +93.6% |
| Amounts receivable within one year | 40/41 | €28,378 | €64,477 | +€36,099 | +127% |
| Trade receivables | 40 | €27,830 | €56,818 | +€28,988 | +104% |
| Other amounts receivable | 41 | €548 | €7,659 | +€7,111 | +1,298% |
| Cash at bank and in hand | 54/58 | €10,574 | €11,000 | +€426 | +4.0% |
| Deferred charges and accrued income | 490/1 | €49 | €39 | -€10 | -20.4% |
| Total equity and liabilities | 10/49 | €41,832 | €77,739 | +€35,907 | +85.8% |
| Equity | 10/15 | €12,329 | €13,486 | +€1,157 | +9.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €11,100 | €12,100 | +€1,000 | +9.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €11,000 | €12,000 | +€1,000 | +9.1% |
| Profit (loss) carried forward | 14 | €229 | €386 | +€157 | +68.6% |
| Amounts payable | 17/49 | €29,503 | €64,253 | +€34,750 | +118% |
| Amounts payable after more than one year | 17 | - | €8,807 | +€8,807 | |
| Financial debts | 170/4 | - | €8,807 | +€8,807 | |
| Amounts payable within one year | 42/48 | €29,503 | €54,213 | +€24,710 | +83.8% |
| Current portion of amounts payable after more than one year | 42 | - | €4,711 | +€4,711 | |
| Financial debts | 43 | - | €13,362 | +€13,362 | |
| Credit institutions | 430/8 | - | €13,362 | +€13,362 | |
| Trade debts | 44 | €23,757 | €20,837 | -€2,920 | -12.3% |
| Suppliers | 440/4 | €23,757 | €20,837 | -€2,920 | -12.3% |
| Taxes, remuneration and social security | 45 | €5,746 | €7,865 | +€2,119 | +36.9% |
| Taxes | 450/3 | €5,746 | €7,865 | +€2,119 | +36.9% |
| Other amounts payable | 47/48 | - | €7,438 | +€7,438 | |
| Accrued charges and deferred income | 492/3 | - | €1,233 | +€1,233 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €298 | €608 | +€310 | +104% |
| Other operating charges | 640/8 | €2,814 | €2,571 | -€243 | -8.6% |
| Gross operating margin | 9900 | €15,712 | €24,616 | +€8,904 | +56.7% |
| Operating profit (loss) | 9901 | €12,600 | €21,437 | +€8,837 | +70.1% |
| Financial income | 75/76B | €13 | €184 | +€171 | +1,315% |
| Recurring financial income | 75 | €13 | €184 | +€171 | +1,315% |
| Financial charges | 65/66B | €2,360 | €5,810 | +€3,450 | +146% |
| Recurring financial charges | 65 | €2,360 | €5,810 | +€3,450 | +146% |
| Profit (loss) for the period before taxes | 9903 | €10,253 | €15,811 | +€5,558 | +54.2% |
| Income taxes | 67/77 | €4,218 | €6,654 | +€2,436 | +57.8% |
| Profit (loss) for the period | 9904 | €6,035 | €9,157 | +€3,122 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,035 | €9,157 | +€3,122 | +51.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.