Scale Dogs: 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.
Scale Dogs
Largest movements
- Current investments +€71,293
up €71,293 (+5.6%), from €1.3m to €1.3m
- Receivables within one year +€44,993
up €44,993 (+255.6%), from €17,603 to €62,596
of which Trade receivables: +€53,793
- Cash +€29,365
up €29,365 (+29.3%), from €100,137 to €129,502
mainly Net result for the year (+€144,108) and Depreciation (+€17,572)
- Profit (loss) carried forward +€144,108
up €144,108 (+13.9%), from €1.0m to €1.2m
- Gross operating margin -€52,779
down €52,779 (-11.9%), from €443,799 to €391,020
- Staff costs +€31,419
up €31,419 (+14.5%), from €217,338 to €248,757
- Financial income +€8,123
up €8,123 (+26.1%), from €31,158 to €39,281
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 | €1,445,067 | €1,603,765 | +€158,698 | +11.0% |
| Fixed assets | 21/28 | €43,141 | €53,177 | +€10,036 | +23.3% |
| Tangible fixed assets | 22/27 | €43,141 | €53,177 | +€10,036 | +23.3% |
| Furniture and vehicles | 24 | €36,641 | €36,377 | -€264 | -0.7% |
| Assets under construction and advance payments | 27 | €6,500 | €16,800 | +€10,300 | +158.5% |
| Current assets | 29/58 | €1,401,926 | €1,550,588 | +€148,662 | +10.6% |
| Amounts receivable within one year | 40/41 | €17,603 | €62,596 | +€44,993 | +255.6% |
| Trade receivables | 40 | €4,177 | €57,970 | +€53,793 | +1287.8% |
| Other amounts receivable | 41 | €13,426 | €4,626 | -€8,800 | -65.5% |
| Current investments | 50/53 | €1,268,041 | €1,339,334 | +€71,293 | +5.6% |
| Cash at bank and in hand | 54/58 | €100,137 | €129,502 | +€29,365 | +29.3% |
| Deferred charges and accrued income | 490/1 | €16,145 | €19,156 | +€3,011 | +18.6% |
| Total equity and liabilities | 10/49 | €1,445,067 | €1,603,765 | +€158,698 | +11.0% |
| Equity | 10/15 | €1,400,181 | €1,544,289 | +€144,108 | +10.3% |
| Contributions | 10/11 | €366,285 | €366,285 | = | 0.0% |
| Capital | 10 | €366,285 | €366,285 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,033,896 | €1,178,004 | +€144,108 | +13.9% |
| Amounts payable | 17/49 | €44,886 | €59,476 | +€14,590 | +32.5% |
| Amounts payable within one year | 42/48 | €44,886 | €59,476 | +€14,590 | +32.5% |
| Trade debts | 44 | €22,856 | €33,184 | +€10,328 | +45.2% |
| Suppliers | 440/4 | €22,856 | €33,184 | +€10,328 | +45.2% |
| Taxes, remuneration and social security | 45 | €22,029 | €26,292 | +€4,263 | +19.4% |
| Remuneration and social security | 454/9 | €22,029 | €26,292 | +€4,263 | +19.4% |
| Remuneration, social security and pensions | 62 | €217,338 | €248,757 | +€31,419 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,110 | €17,572 | +€3,462 | +24.5% |
| Other operating charges | 640/8 | €6,024 | €8,969 | +€2,945 | +48.9% |
| Gross operating margin | 9900 | €443,799 | €391,020 | -€52,779 | -11.9% |
| Operating profit (loss) | 9901 | €206,327 | €115,722 | -€90,605 | -43.9% |
| Financial income | 75/76B | €31,158 | €39,281 | +€8,123 | +26.1% |
| Recurring financial income | 75 | €31,158 | €39,281 | +€8,123 | +26.1% |
| Financial charges | 65/66B | €286 | €327 | +€41 | +14.3% |
| Recurring financial charges | 65 | €286 | €327 | +€41 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €237,199 | €154,676 | -€82,523 | -34.8% |
| Income taxes | 67/77 | €7,605 | €10,568 | +€2,963 | +39.0% |
| Profit (loss) for the period | 9904 | €229,594 | €144,108 | -€85,486 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €229,594 | €144,108 | -€85,486 | -37.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.