SCALCON: what changed
Two fiscal 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.
SCALCON
Largest movements
- Cash +€75,605
up €75,605 (+42.9%), from €176,226 to €251,831
mainly Net result for the year (+€89,150) and Current investments (+€4,659)
- Receivables within one year +€14,257
up €14,257 (+85.0%), from €16,781 to €31,037
of which Trade receivables: +€13,627
- Current investments -€4,659
down €4,659 (-4.1%), from €112,664 to €108,005
- Reserves +€89,150
up €89,150 (+32.3%), from €275,802 to €364,951
- Gross operating margin +€11,068
up €11,068 (+9.9%), from €111,916 to €122,984
- Financial income -€7,057
down €7,057 (-47.5%), from €14,847 to €7,790
of which Non-recurring financial income: -€11,923
- Financial charges +€4,670
up €4,670 (+3124.5%), from €149 to €4,819
of which Non-recurring financial charges: +€4,659
- Taxes +€1,778
up €1,778 (+5.3%), from €33,706 to €35,485
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 | €308,423 | €396,153 | +€87,730 | +28.4% |
| Fixed assets | 21/28 | €1,521 | €3,382 | +€1,862 | +122.4% |
| Tangible fixed assets | 22/27 | €1,521 | €3,382 | +€1,862 | +122.4% |
| Plant, machinery and equipment | 23 | €1,417 | €3,364 | +€1,947 | +137.4% |
| Furniture and vehicles | 24 | €104 | €18 | -€86 | -82.7% |
| Current assets | 29/58 | €306,902 | €392,771 | +€85,868 | +28.0% |
| Amounts receivable within one year | 40/41 | €16,781 | €31,037 | +€14,257 | +85.0% |
| Trade receivables | 40 | €16,018 | €29,645 | +€13,627 | +85.1% |
| Other amounts receivable | 41 | €762 | €1,392 | +€630 | +82.6% |
| Current investments | 50/53 | €112,664 | €108,005 | -€4,659 | -4.1% |
| Cash at bank and in hand | 54/58 | €176,226 | €251,831 | +€75,605 | +42.9% |
| Deferred charges and accrued income | 490/1 | €1,232 | €1,897 | +€666 | +54.0% |
| Total equity and liabilities | 10/49 | €308,423 | €396,153 | +€87,730 | +28.4% |
| Equity | 10/15 | €294,402 | €383,551 | +€89,150 | +30.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €275,802 | €364,951 | +€89,150 | +32.3% |
| Distributable reserves | 133 | €275,802 | €364,951 | +€89,150 | +32.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €14,021 | €12,601 | -€1,420 | -10.1% |
| Amounts payable within one year | 42/48 | €14,021 | €12,601 | -€1,420 | -10.1% |
| Trade debts | 44 | €328 | €709 | +€381 | +116.0% |
| Suppliers | 440/4 | €328 | €709 | +€381 | +116.0% |
| Taxes, remuneration and social security | 45 | €13,539 | €11,652 | -€1,887 | -13.9% |
| Taxes | 450/3 | €13,539 | €11,652 | -€1,887 | -13.9% |
| Other amounts payable | 47/48 | €154 | €240 | +€86 | +56.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €897 | €869 | -€28 | -3.2% |
| Other operating charges | 640/8 | €493 | €451 | -€42 | -8.5% |
| Gross operating margin | 9900 | €111,916 | €122,984 | +€11,068 | +9.9% |
| Operating profit (loss) | 9901 | €110,526 | €121,664 | +€11,138 | +10.1% |
| Financial income | 75/76B | €14,847 | €7,790 | -€7,057 | -47.5% |
| Recurring financial income | 75 | €2,924 | €7,790 | +€4,866 | +166.4% |
| Non-recurring financial income | 76B | €11,923 | €0 | -€11,923 | -100.0% |
| Financial charges | 65/66B | €149 | €4,819 | +€4,670 | +3124.5% |
| Recurring financial charges | 65 | €149 | €160 | +€11 | +7.1% |
| Non-recurring financial charges | 66B | - | €4,659 | +€4,659 | |
| Profit (loss) for the period before taxes | 9903 | €125,223 | €124,635 | -€589 | -0.5% |
| Income taxes | 67/77 | €33,706 | €35,485 | +€1,778 | +5.3% |
| Profit (loss) for the period | 9904 | €91,517 | €89,150 | -€2,367 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €91,517 | €89,150 | -€2,367 | -2.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.