SCALE II: 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 II
Largest movements
- Financial fixed assets -€583,491
down €583,491 (-15.0%), from €3.9m to €3.3m
- Cash -€395,870
down €395,870 (-79.4%), from €498,802 to €102,932
mainly Net result for the year (-€1.0m) and Current investments (-€300,000)
- Current investments +€300,000
new in 2025: €300,000
- Profit (loss) carried forward -€1.0m
down €1.0m (-26.4%), from -€3.9m to -€4.9m
- Contributions +€350,000
up €350,000 (+4.2%), from €8.3m to €8.6m
- Financial charges -€853,332
down €853,332 (-38.4%), from €2.2m to €1.4m
of which Non-recurring financial charges: -€853,352
- Financial income +€509,607
up €509,607 (+1,340%), from €38,040 to €547,647
of which Non-recurring financial income: +€537,613
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.
Derived cash bridge
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 | €4,395,620 | €3,721,188 | -€674,433 | -15.3% |
| Fixed assets | 21/28 | €3,894,644 | €3,311,154 | -€583,491 | -15.0% |
| Financial fixed assets | 28 | €3,894,644 | €3,311,154 | -€583,491 | -15.0% |
| Current assets | 29/58 | €500,976 | €410,034 | -€90,942 | -18.2% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €498,802 | €102,932 | -€395,870 | -79.4% |
| Deferred charges and accrued income | 490/1 | €2,174 | €7,103 | +€4,929 | +227% |
| Total equity and liabilities | 10/49 | €4,395,620 | €3,721,188 | -€674,433 | -15.3% |
| Equity | 10/15 | €4,395,620 | €3,721,188 | -€674,433 | -15.3% |
| Contributions | 10/11 | €8,272,500 | €8,622,500 | +€350,000 | +4.2% |
| Capital | 10 | €8,272,500 | €8,622,500 | +€350,000 | +4.2% |
| Issued capital | 100 | €9,890,000 | €9,890,000 | = | 0.0% |
| Uncalled capital | 101 | €1,617,500 | €1,267,500 | -€350,000 | -21.6% |
| Profit (loss) carried forward | 14 | -€3,876,880 | -€4,901,312 | -€1.0m | -26.4% |
| Other operating charges | 640/8 | €968 | €1,196 | +€228 | +23.6% |
| Gross operating margin | 9900 | -€200,000 | -€200,088 | -€88 | 0.0% |
| Operating profit (loss) | 9901 | -€200,968 | -€201,283 | -€316 | -0.2% |
| Financial income | 75/76B | €38,040 | €547,647 | +€509,607 | +1,340% |
| Recurring financial income | 75 | €38,040 | €10,034 | -€28,006 | -73.6% |
| Non-recurring financial income | 76B | - | €537,613 | +€537,613 | |
| Financial charges | 65/66B | €2,224,129 | €1,370,796 | -€853,332 | -38.4% |
| Recurring financial charges | 65 | €151 | €171 | +€19 | +12.9% |
| Non-recurring financial charges | 66B | €2,223,977 | €1,370,626 | -€853,352 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,387,056 | -€1,024,433 | +€1.4m | +57.1% |
| Profit (loss) for the period | 9904 | -€2,387,056 | -€1,024,433 | +€1.4m | +57.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,387,056 | -€1,024,433 | +€1.4m | +57.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.