SCALDIANA: 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.
SCALDIANA
Largest movements
- Receivables within one year +€49,893
up €49,893 (+342%), from €14,585 to €64,478
of which Other amounts receivable: +€47,267
- Deferred charges and accrued income +€7,359
up €7,359 (+1,120%), from €657 to €8,016
- Intangible fixed assets -€7,143
down €7,143 (-22.1%), from €32,368 to €25,225
- Cash -€4,573
down €4,573 (-20.9%), from €21,845 to €17,273
mainly Receivables within one year (-€49,893) and Investment in fixed assets (net) (-€9,162)
- Tangible fixed assets +€2,737
up €2,737 (+16.9%), from €16,152 to €18,890
of which Plant, machinery and equipment: +€6,087
- Trade debts +€26,684
up €26,684 (+31.3%), from €85,143 to €111,827
- Profit (loss) carried forward +€16,390
up €16,390 (+46.7%), from -€35,066 to -€18,676
- Tax, wage and social debts +€11,126
up €11,126 (+45.1%), from €24,670 to €35,796
of which Taxes: +€13,965
- Debts after one year -€3,043
down €3,043 (-51.0%), from €5,969 to €2,925
- Accrued charges and deferred income -€1,643
down €1,643 (-100%), from €1,643 to €0
- Staff costs +€17,698
up €17,698 (+18.1%), from €97,572 to €115,270
- Gross operating margin -€16,912
down €16,912 (-9.6%), from €176,220 to €159,309
- Taxes +€7,153
up €7,153 (+5,057%), from €141 to €7,294
- Financial income +€1,982
up €1,982 (+1,105%), from €179 to €2,161
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,363 | €144,916 | +€49,553 | +52.0% |
| Fixed assets | 21/28 | €48,520 | €44,115 | -€4,406 | -9.1% |
| Intangible fixed assets | 21 | €32,368 | €25,225 | -€7,143 | -22.1% |
| Tangible fixed assets | 22/27 | €16,152 | €18,890 | +€2,737 | +16.9% |
| Plant, machinery and equipment | 23 | €8,002 | €14,089 | +€6,087 | +76.1% |
| Furniture and vehicles | 24 | €8,150 | €4,800 | -€3,350 | -41.1% |
| Current assets | 29/58 | €46,843 | €100,801 | +€53,959 | +115% |
| Stocks and contracts in progress | 3 | €9,755 | €11,035 | +€1,280 | +13.1% |
| Stocks | 30/36 | €9,755 | €11,035 | +€1,280 | +13.1% |
| Amounts receivable within one year | 40/41 | €14,585 | €64,478 | +€49,893 | +342% |
| Trade receivables | 40 | €1,114 | €3,740 | +€2,626 | +236% |
| Other amounts receivable | 41 | €13,471 | €60,738 | +€47,267 | +351% |
| Cash at bank and in hand | 54/58 | €21,845 | €17,273 | -€4,573 | -20.9% |
| Deferred charges and accrued income | 490/1 | €657 | €8,016 | +€7,359 | +1,120% |
| Total equity and liabilities | 10/49 | €95,363 | €144,916 | +€49,553 | +52.0% |
| Equity | 10/15 | -€25,066 | -€8,676 | +€16,390 | +65.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,066 | -€18,676 | +€16,390 | +46.7% |
| Amounts payable | 17/49 | €120,429 | €153,592 | +€33,163 | +27.5% |
| Amounts payable after more than one year | 17 | €5,969 | €2,925 | -€3,043 | -51.0% |
| Financial debts | 170/4 | €5,969 | €2,925 | -€3,043 | -51.0% |
| Amounts payable within one year | 42/48 | €112,817 | €150,667 | +€37,850 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €3,004 | €3,043 | +€39 | +1.3% |
| Trade debts | 44 | €85,143 | €111,827 | +€26,684 | +31.3% |
| Suppliers | 440/4 | €85,143 | €111,827 | +€26,684 | +31.3% |
| Taxes, remuneration and social security | 45 | €24,670 | €35,796 | +€11,126 | +45.1% |
| Taxes | 450/3 | €15,683 | €29,648 | +€13,965 | +89.0% |
| Remuneration and social security | 454/9 | €8,987 | €6,149 | -€2,838 | -31.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,643 | €0 | -€1,643 | -100% |
| Remuneration, social security and pensions | 62 | €97,572 | €115,270 | +€17,698 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,878 | €13,568 | +€689 | +5.4% |
| Other operating charges | 640/8 | €5,948 | €7,410 | +€1,462 | +24.6% |
| Gross operating margin | 9900 | €176,220 | €159,309 | -€16,912 | -9.6% |
| Operating profit (loss) | 9901 | €59,822 | €23,061 | -€36,761 | -61.5% |
| Financial income | 75/76B | €179 | €2,161 | +€1,982 | +1,105% |
| Recurring financial income | 75 | €179 | €2,161 | +€1,982 | +1,105% |
| Financial charges | 65/66B | €1,920 | €1,537 | -€383 | -19.9% |
| Recurring financial charges | 65 | €1,920 | €1,537 | -€383 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €58,081 | €23,684 | -€34,397 | -59.2% |
| Income taxes | 67/77 | €141 | €7,294 | +€7,153 | +5,057% |
| Profit (loss) for the period | 9904 | €57,940 | €16,390 | -€41,550 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,940 | €16,390 | -€41,550 | -71.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.