SCALE IT: 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 IT
Largest movements
- Receivables within one year +€63,193
new in 2025: €63,193
of which Trade receivables: +€42,032
- Cash +€51,274
new in 2025: €51,274
mainly Net result for the year (+€92,380) and Tax, wage and social debts (+€21,405)
- Tangible fixed assets +€1,576
new in 2025: €1,576
- Profit (loss) carried forward +€92,380
up €92,380, from -€6,999 to €85,381
- Tax, wage and social debts +€21,405
new in 2025: €21,405
- Accrued charges and deferred income +€2,139
up €2,139 (+92.6%), from €2,309 to €4,448
- Turnover +€123,090
new in 2025: €123,090
- Gross operating margin +€116,872
up €116,872, from -€3,177 to €113,695
- Taxes +€21,405
new in 2025: €21,405
- Purchases and services +€6,338
up €6,338 (+199.5%), from €3,177 to €9,515
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 | - | €116,043 | +€116,043 | |
| Fixed assets | 21/28 | - | €1,576 | +€1,576 | |
| Tangible fixed assets | 22/27 | - | €1,576 | +€1,576 | |
| Furniture and vehicles | 24 | - | €1,576 | +€1,576 | |
| Current assets | 29/58 | - | €114,467 | +€114,467 | |
| Amounts receivable within one year | 40/41 | - | €63,193 | +€63,193 | |
| Trade receivables | 40 | - | €42,032 | +€42,032 | |
| Other amounts receivable | 41 | - | €21,161 | +€21,161 | |
| Cash at bank and in hand | 54/58 | - | €51,274 | +€51,274 | |
| Total equity and liabilities | 10/49 | €0 | €116,043 | +€116,043 | |
| Equity | 10/15 | -€6,999 | €85,381 | +€92,380 | |
| Profit (loss) carried forward | 14 | -€6,999 | €85,381 | +€92,380 | |
| Amounts payable | 17/49 | €6,999 | €30,662 | +€23,663 | +338.1% |
| Amounts payable within one year | 42/48 | €4,689 | €26,213 | +€21,524 | +459.0% |
| Trade debts | 44 | €4,689 | €4,808 | +€119 | +2.5% |
| Suppliers | 440/4 | €4,689 | €4,808 | +€119 | +2.5% |
| Taxes, remuneration and social security | 45 | - | €21,405 | +€21,405 | |
| Taxes | 450/3 | - | €21,405 | +€21,405 | |
| Accrued charges and deferred income | 492/3 | €2,309 | €4,448 | +€2,139 | +92.6% |
| Turnover | 70 | - | €123,090 | +€123,090 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,177 | €9,515 | +€6,338 | +199.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €61 | +€61 | |
| Gross operating margin | 9900 | -€3,177 | €113,695 | +€116,872 | |
| Operating profit (loss) | 9901 | -€3,177 | €113,634 | +€116,810 | |
| Financial income | 75/76B | - | €211 | +€211 | |
| Recurring financial income | 75 | - | €211 | +€211 | |
| Financial charges | 65/66B | - | €60 | +€60 | |
| Recurring financial charges | 65 | - | €60 | +€60 | |
| Profit (loss) for the period before taxes | 9903 | -€3,177 | €113,785 | +€116,961 | |
| Income taxes | 67/77 | - | €21,405 | +€21,405 | |
| Profit (loss) for the period | 9904 | -€3,177 | €92,380 | +€95,556 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,177 | €92,380 | +€95,556 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.