SCALAS Home: what changed
SCALAS Home
Largest movements
- Deferred charges and accrued income +€31,421
up €31,421 (+296%), from €10,616 to €42,037
- Receivables within one year -€24,477
down €24,477 (-47.3%), from €51,792 to €27,315
of which Trade receivables: -€26,355
- Tangible fixed assets -€14,376
down €14,376 (-36.6%), from €39,316 to €24,940
of which Furniture and vehicles: -€12,810
- Cash -€13,824
down €13,824 (-48.6%), from €28,416 to €14,592
mainly Contributions, distributions and other (-€300,000) and Deferred charges and accrued income (-€31,421)
- Reserves -€141,057
down €141,057 (-43.9%), from €321,190 to €180,133
- Other debts +€121,639
up €121,639 (+15.2%), from €800,259 to €921,898
- Gross operating margin +€52,454
up €52,454 (+26.2%), from €200,536 to €252,990
- Other operating charges +€17,763
up €17,763 (+1,386%), from €1,281 to €19,045
- Taxes +€9,359
up €9,359 (+19.2%), from €48,763 to €58,122
- Depreciation +€8,654
up €8,654 (+151%), from €5,721 to €14,376
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,130,140 | €1,108,884 | -€21,256 | -1.9% |
| Fixed assets | 21/28 | €1,039,316 | €1,024,940 | -€14,376 | -1.4% |
| Tangible fixed assets | 22/27 | €39,316 | €24,940 | -€14,376 | -36.6% |
| Plant, machinery and equipment | 23 | €3,498 | €1,933 | -€1,565 | -44.7% |
| Furniture and vehicles | 24 | €35,818 | €23,008 | -€12,810 | -35.8% |
| Financial fixed assets | 28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Current assets | 29/58 | €90,823 | €83,944 | -€6,880 | -7.6% |
| Amounts receivable within one year | 40/41 | €51,792 | €27,315 | -€24,477 | -47.3% |
| Trade receivables | 40 | €50,555 | €24,200 | -€26,355 | -52.1% |
| Other amounts receivable | 41 | €1,237 | €3,115 | +€1,878 | +152% |
| Cash at bank and in hand | 54/58 | €28,416 | €14,592 | -€13,824 | -48.6% |
| Deferred charges and accrued income | 490/1 | €10,616 | €42,037 | +€31,421 | +296% |
| Total equity and liabilities | 10/49 | €1,130,140 | €1,108,884 | -€21,256 | -1.9% |
| Equity | 10/15 | €324,690 | €183,633 | -€141,057 | -43.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €321,190 | €180,133 | -€141,057 | -43.9% |
| Distributable reserves | 133 | €321,190 | €180,133 | -€141,057 | -43.9% |
| Amounts payable | 17/49 | €805,450 | €925,251 | +€119,802 | +14.9% |
| Amounts payable within one year | 42/48 | €805,200 | €925,251 | +€120,052 | +14.9% |
| Trade debts | 44 | €1,461 | €683 | -€778 | -53.2% |
| Suppliers | 440/4 | €1,461 | €683 | -€778 | -53.2% |
| Taxes, remuneration and social security | 45 | €3,479 | €2,670 | -€810 | -23.3% |
| Taxes | 450/3 | €1,479 | €2,670 | +€1,190 | +80.5% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €800,259 | €921,898 | +€121,639 | +15.2% |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,721 | €14,376 | +€8,654 | +151% |
| Other operating charges | 640/8 | €1,281 | €19,045 | +€17,763 | +1,386% |
| Gross operating margin | 9900 | €200,536 | €252,990 | +€52,454 | +26.2% |
| Operating profit (loss) | 9901 | €193,533 | €219,569 | +€26,036 | +13.5% |
| Financial income | 75/76B | €150 | €0 | -€150 | -99.9% |
| Recurring financial income | 75 | €150 | €0 | -€150 | -99.9% |
| Financial charges | 65/66B | €2,249 | €2,505 | +€256 | +11.4% |
| Recurring financial charges | 65 | €2,249 | €2,505 | +€256 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €191,434 | €217,065 | +€25,631 | +13.4% |
| Income taxes | 67/77 | €48,763 | €58,122 | +€9,359 | +19.2% |
| Profit (loss) for the period | 9904 | €142,671 | €158,943 | +€16,272 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €142,671 | €158,943 | +€16,272 | +11.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.