SCALAR 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.
SCALAR SOLUTIONS
Largest movements
- Receivables within one year -€35,977
down €35,977 (-73.0%), from €49,254 to €13,278
of which Other amounts receivable: -€27,093
- Tangible fixed assets +€11,771
up €11,771 (+122%), from €9,621 to €21,392
of which Furniture and vehicles: +€15,279
- Cash -€3,742
down €3,742 (-99.9%), from €3,746 to €4
mainly Investment in fixed assets (net) (-€19,051) and Trade debts (-€16,379)
- Trade debts -€16,379
down €16,379 (-79.6%), from €20,573 to €4,194
- Tax, wage and social debts -€8,978
down €8,978 (-78.9%), from €11,374 to €2,395
of which Taxes: -€7,747
- Profit (loss) carried forward -€7,031
down €7,031 (-24.1%), from €29,175 to €22,144
- Other debts +€4,441
new in 2025: €4,441
- Gross operating margin -€48,834
down €48,834 (-98.7%), from €49,470 to €636
- Taxes -€21,595
no longer reported in 2025 (was €21,595)
- Other operating charges -€15,000
no longer reported in 2025 (was €15,000)
- Depreciation +€3,758
up €3,758 (+107%), from €3,522 to €7,280
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 | €62,622 | €34,674 | -€27,948 | -44.6% |
| Fixed assets | 21/28 | €9,621 | €21,392 | +€11,771 | +122% |
| Tangible fixed assets | 22/27 | €9,621 | €21,392 | +€11,771 | +122% |
| Plant, machinery and equipment | 23 | €8,918 | €5,410 | -€3,508 | -39.3% |
| Furniture and vehicles | 24 | €703 | €15,982 | +€15,279 | +2,173% |
| Current assets | 29/58 | €53,001 | €13,282 | -€39,719 | -74.9% |
| Amounts receivable within one year | 40/41 | €49,254 | €13,278 | -€35,977 | -73.0% |
| Trade receivables | 40 | €8,884 | €0 | -€8,884 | -100% |
| Other amounts receivable | 41 | €40,370 | €13,278 | -€27,093 | -67.1% |
| Cash at bank and in hand | 54/58 | €3,746 | €4 | -€3,742 | -99.9% |
| Total equity and liabilities | 10/49 | €62,622 | €34,674 | -€27,948 | -44.6% |
| Equity | 10/15 | €30,675 | €23,644 | -€7,031 | -22.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,175 | €22,144 | -€7,031 | -24.1% |
| Amounts payable | 17/49 | €31,947 | €11,030 | -€20,917 | -65.5% |
| Amounts payable within one year | 42/48 | €31,947 | €11,030 | -€20,917 | -65.5% |
| Trade debts | 44 | €20,573 | €4,194 | -€16,379 | -79.6% |
| Suppliers | 440/4 | €20,573 | €4,194 | -€16,379 | -79.6% |
| Taxes, remuneration and social security | 45 | €11,374 | €2,395 | -€8,978 | -78.9% |
| Taxes | 450/3 | €10,143 | €2,395 | -€7,747 | -76.4% |
| Remuneration and social security | 454/9 | €1,231 | - | -€1,231 | |
| Other amounts payable | 47/48 | - | €4,441 | +€4,441 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,522 | €7,280 | +€3,758 | +107% |
| Other operating charges | 640/8 | €15,000 | - | -€15,000 | |
| Gross operating margin | 9900 | €49,470 | €636 | -€48,834 | -98.7% |
| Operating profit (loss) | 9901 | €30,948 | -€6,644 | -€37,592 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €197 | €387 | +€190 | +96.5% |
| Recurring financial charges | 65 | €188 | €387 | +€198 | +105% |
| Non-recurring financial charges | 66B | €8 | - | -€8 | |
| Profit (loss) for the period before taxes | 9903 | €30,751 | -€7,031 | -€37,782 | |
| Income taxes | 67/77 | €21,595 | - | -€21,595 | |
| Profit (loss) for the period | 9904 | €9,156 | -€7,031 | -€16,187 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,156 | -€7,031 | -€16,187 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.