SCALABLE SOLUTIONS: 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.
SCALABLE SOLUTIONS
Largest movements
- Cash +€59,292
up €59,292 (+22.8%), from €259,746 to €319,038
mainly Other debts (+€274,280) and Net result for the year (+€37,300)
- Receivables within one year +€34,625
up €34,625 (+193.9%), from €17,860 to €52,485
of which Trade receivables: +€34,050
- Tangible fixed assets -€9,150
down €9,150 (-22.8%), from €40,060 to €30,910
of which Furniture and vehicles: -€8,565
- Other debts +€274,280
new in 2025: €274,280
- Reserves -€220,500
down €220,500 (-42.3%), from €521,000 to €300,500
- Tax, wage and social debts +€19,799
up €19,799 (+142.5%), from €13,889 to €33,688
of which Taxes: +€20,585
- Trade debts +€11,797
up €11,797 (+677.8%), from €1,740 to €13,538
- Gross operating margin -€88,562
down €88,562 (-47.1%), from €187,930 to €99,368
- Purchases and services +€80,477
up €80,477 (+60.9%), from €132,104 to €212,581
- Taxes -€22,795
down €22,795 (-52.6%), from €43,317 to €20,522
- Turnover -€8,381
down €8,381 (-2.7%), from €314,740 to €306,359
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
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 | €560,027 | €645,703 | +€85,676 | +15.3% |
| Fixed assets | 21/28 | €40,423 | €31,273 | -€9,150 | -22.6% |
| Tangible fixed assets | 22/27 | €40,060 | €30,910 | -€9,150 | -22.8% |
| Land and buildings | 22 | €16,450 | €15,865 | -€585 | -3.6% |
| Furniture and vehicles | 24 | €23,610 | €15,045 | -€8,565 | -36.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €519,604 | €614,430 | +€94,826 | +18.2% |
| Amounts receivable after more than one year | 29 | €241,386 | €241,386 | = | 0.0% |
| Trade receivables | 290 | €241,386 | €241,386 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,860 | €52,485 | +€34,625 | +193.9% |
| Trade receivables | 40 | €15,065 | €49,115 | +€34,050 | +226.0% |
| Other amounts receivable | 41 | €2,795 | €3,370 | +€575 | +20.6% |
| Cash at bank and in hand | 54/58 | €259,746 | €319,038 | +€59,292 | +22.8% |
| Deferred charges and accrued income | 490/1 | €612 | €1,520 | +€909 | +148.5% |
| Total equity and liabilities | 10/49 | €560,027 | €645,703 | +€85,676 | +15.3% |
| Equity | 10/15 | €544,397 | €324,197 | -€220,200 | -40.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €521,000 | €300,500 | -€220,500 | -42.3% |
| Distributable reserves | 133 | €521,000 | €300,500 | -€220,500 | -42.3% |
| Profit (loss) carried forward | 14 | €2,937 | €3,237 | +€300 | +10.2% |
| Amounts payable | 17/49 | €15,630 | €321,506 | +€305,876 | +1957.0% |
| Amounts payable within one year | 42/48 | €15,630 | €321,506 | +€305,876 | +1957.0% |
| Trade debts | 44 | €1,740 | €13,538 | +€11,797 | +677.8% |
| Suppliers | 440/4 | €1,740 | €13,538 | +€11,797 | +677.8% |
| Taxes, remuneration and social security | 45 | €13,889 | €33,688 | +€19,799 | +142.5% |
| Taxes | 450/3 | €9,939 | €30,525 | +€20,585 | +207.1% |
| Remuneration and social security | 454/9 | €3,950 | €3,163 | -€787 | -19.9% |
| Other amounts payable | 47/48 | - | €274,280 | +€274,280 | |
| Turnover | 70 | €314,740 | €306,359 | -€8,381 | -2.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €132,104 | €212,581 | +€80,477 | +60.9% |
| Remuneration, social security and pensions | 62 | €29,023 | €29,444 | +€422 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,066 | €11,698 | -€1,368 | -10.5% |
| Other operating charges | 640/8 | €874 | €777 | -€96 | -11.0% |
| Gross operating margin | 9900 | €187,930 | €99,368 | -€88,562 | -47.1% |
| Operating profit (loss) | 9901 | €144,967 | €57,448 | -€87,519 | -60.4% |
| Financial income | 75/76B | €3,209 | €3,225 | +€15 | +0.5% |
| Recurring financial income | 75 | €3,209 | €3,225 | +€15 | +0.5% |
| Financial charges | 65/66B | €3,046 | €2,850 | -€195 | -6.4% |
| Recurring financial charges | 65 | €3,046 | €2,850 | -€195 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €145,131 | €57,822 | -€87,309 | -60.2% |
| Income taxes | 67/77 | €43,317 | €20,522 | -€22,795 | -52.6% |
| Profit (loss) for the period | 9904 | €101,814 | €37,300 | -€64,514 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €101,814 | €37,300 | -€64,514 | -63.4% |
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 10 October 2026 via checked.be.