SCALE ARCHITECTURE: 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.
SCALE ARCHITECTURE
Largest movements
- Receivables within one year +€27,093
up €27,093 (+51.0%), from €53,072 to €80,164
of which Trade receivables: +€26,741
- Tangible fixed assets -€3,462
down €3,462 (-22.7%), from €15,239 to €11,778
- Advances received +€12,950
new in 2026: €12,950
- Reserves +€10,000
up €10,000 (+19.7%), from €50,860 to €60,860
of which Distributable reserves: +€11,860
- Tax, wage and social debts -€4,584
down €4,584 (-24.3%), from €18,891 to €14,307
- Trade debts +€4,077
up €4,077 (+105.0%), from €3,884 to €7,961
- Gross operating margin -€11,850
down €11,850 (-32.5%), from €36,465 to €24,615
- Taxes -€5,979
down €5,979 (-54.4%), from €10,995 to €5,016
- Financial charges +€1,876
up €1,876 (+724.2%), from €259 to €2,135
- Other operating charges +€1,164
up €1,164 (+337.9%), from €344 to €1,508
- Financial income +€808
up €808 (+108.0%), from €749 to €1,557
of which Financial income: +€803
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,963 | €103,947 | +€22,984 | +28.4% |
| Fixed assets | 21/28 | €15,239 | €11,778 | -€3,462 | -22.7% |
| Tangible fixed assets | 22/27 | €15,239 | €11,778 | -€3,462 | -22.7% |
| Furniture and vehicles | 24 | €15,239 | €11,778 | -€3,462 | -22.7% |
| Current assets | 29/58 | €65,724 | €92,169 | +€26,445 | +40.2% |
| Amounts receivable within one year | 40/41 | €53,072 | €80,164 | +€27,093 | +51.0% |
| Trade receivables | 40 | €27,489 | €54,230 | +€26,741 | +97.3% |
| Other amounts receivable | 41 | €25,583 | €25,934 | +€351 | +1.4% |
| Cash at bank and in hand | 54/58 | €11,555 | €11,864 | +€308 | +2.7% |
| Deferred charges and accrued income | 490/1 | €1,097 | €142 | -€956 | -87.1% |
| Total equity and liabilities | 10/49 | €80,963 | €103,947 | +€22,984 | +28.4% |
| Equity | 10/15 | €57,625 | €68,375 | +€10,750 | +18.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €50,860 | €60,860 | +€10,000 | +19.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €49,000 | €60,860 | +€11,860 | +24.2% |
| Profit (loss) carried forward | 14 | €565 | €1,315 | +€750 | +132.8% |
| Amounts payable | 17/49 | €23,338 | €35,572 | +€12,234 | +52.4% |
| Amounts payable within one year | 42/48 | €23,195 | €35,572 | +€12,377 | +53.4% |
| Financial debts | 43 | €421 | €354 | -€67 | -15.8% |
| Credit institutions | 430/8 | €421 | €354 | -€67 | -15.8% |
| Trade debts | 44 | €3,884 | €7,961 | +€4,077 | +105.0% |
| Suppliers | 440/4 | €3,884 | €7,961 | +€4,077 | +105.0% |
| Advances received on contracts in progress | 46 | - | €12,950 | +€12,950 | |
| Taxes, remuneration and social security | 45 | €18,891 | €14,307 | -€4,584 | -24.3% |
| Taxes | 450/3 | €18,891 | €14,307 | -€4,584 | -24.3% |
| Accrued charges and deferred income | 492/3 | €143 | - | -€143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,090 | €6,763 | +€673 | +11.1% |
| Other operating charges | 640/8 | €344 | €1,508 | +€1,164 | +337.9% |
| Gross operating margin | 9900 | €36,465 | €24,615 | -€11,850 | -32.5% |
| Operating profit (loss) | 9901 | €30,031 | €16,344 | -€13,687 | -45.6% |
| Financial income | 75/76B | €749 | €1,557 | +€808 | +108.0% |
| Recurring financial income | 75 | €749 | €1,552 | +€803 | +107.3% |
| Non-recurring financial income | 76B | - | €5 | +€5 | |
| Financial charges | 65/66B | €259 | €2,135 | +€1,876 | +724.2% |
| Recurring financial charges | 65 | €259 | €2,135 | +€1,876 | +724.2% |
| Profit (loss) for the period before taxes | 9903 | €30,521 | €15,766 | -€14,755 | -48.3% |
| Income taxes | 67/77 | €10,995 | €5,016 | -€5,979 | -54.4% |
| Profit (loss) for the period | 9904 | €19,526 | €10,750 | -€8,776 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,526 | €10,750 | -€8,776 | -44.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.