SCALEADGENCY: 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.
SCALEADGENCY
Largest movements
- Cash +€57,931
up €57,931, from €0 to €57,931
mainly Net result for the year (+€67,376) and Accrued charges and deferred income (+€40,739)
- Receivables within one year +€10,928
up €10,928 (+17.7%), from €61,817 to €72,745
of which Trade receivables: +€19,525
- Deferred charges and accrued income +€5,510
up €5,510 (+143.6%), from €3,838 to €9,348
- Tangible fixed assets -€1,971
down €1,971 (-39.3%), from €5,018 to €3,047
of which Furniture and vehicles: -€2,304
- Profit (loss) carried forward +€67,376
up €67,376 (+50.4%), from -€133,786 to -€66,410
- Accrued charges and deferred income +€40,739
up €40,739, from €0 to €40,739
- Short-term financial debts -€36,633
down €36,633 (-100.0%), from €36,633 to €0
- Tax, wage and social debts +€12,815
up €12,815 (+13.7%), from €93,427 to €106,242
of which Taxes: +€40,181
- Trade debts -€10,390
down €10,390 (-22.7%), from €45,822 to €35,432
- Gross operating margin +€222,110
up €222,110 (+78.8%), from €281,876 to €503,986
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 | €71,393 | €143,792 | +€72,399 | +101.4% |
| Fixed assets | 21/28 | €5,738 | €3,767 | -€1,971 | -34.3% |
| Tangible fixed assets | 22/27 | €5,018 | €3,047 | -€1,971 | -39.3% |
| Plant, machinery and equipment | 23 | €377 | €711 | +€334 | +88.5% |
| Furniture and vehicles | 24 | €4,641 | €2,337 | -€2,304 | -49.7% |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €65,655 | €140,024 | +€74,370 | +113.3% |
| Amounts receivable within one year | 40/41 | €61,817 | €72,745 | +€10,928 | +17.7% |
| Trade receivables | 40 | €48,057 | €67,582 | +€19,525 | +40.6% |
| Other amounts receivable | 41 | €13,760 | €5,163 | -€8,596 | -62.5% |
| Cash at bank and in hand | 54/58 | €0 | €57,931 | +€57,931 | |
| Deferred charges and accrued income | 490/1 | €3,838 | €9,348 | +€5,510 | +143.6% |
| Total equity and liabilities | 10/49 | €71,393 | €143,792 | +€72,399 | +101.4% |
| Equity | 10/15 | -€129,786 | -€62,410 | +€67,376 | +51.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,786 | -€66,410 | +€67,376 | +50.4% |
| Amounts payable | 17/49 | €201,179 | €206,202 | +€5,023 | +2.5% |
| Amounts payable within one year | 42/48 | €201,179 | €165,463 | -€35,715 | -17.8% |
| Financial debts | 43 | €36,633 | €0 | -€36,633 | -100.0% |
| Credit institutions | 430/8 | €36,633 | €0 | -€36,633 | -100.0% |
| Trade debts | 44 | €45,822 | €35,432 | -€10,390 | -22.7% |
| Suppliers | 440/4 | €45,822 | €35,432 | -€10,390 | -22.7% |
| Taxes, remuneration and social security | 45 | €93,427 | €106,242 | +€12,815 | +13.7% |
| Taxes | 450/3 | €13,669 | €53,850 | +€40,181 | +294.0% |
| Remuneration and social security | 454/9 | €79,757 | €52,392 | -€27,366 | -34.3% |
| Other amounts payable | 47/48 | €25,296 | €23,789 | -€1,507 | -6.0% |
| Accrued charges and deferred income | 492/3 | €0 | €40,739 | +€40,739 | |
| Remuneration, social security and pensions | 62 | €422,959 | €426,461 | +€3,502 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,791 | €2,682 | -€108 | -3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,590 | €0 | +€1,590 | |
| Other operating charges | 640/8 | €1,399 | €1,370 | -€29 | -2.0% |
| Gross operating margin | 9900 | €281,876 | €503,986 | +€222,110 | +78.8% |
| Operating profit (loss) | 9901 | -€143,683 | €73,472 | +€217,155 | |
| Financial income | 75/76B | €6 | €550 | +€544 | +9583.5% |
| Recurring financial income | 75 | €6 | €550 | +€544 | +9583.5% |
| Financial charges | 65/66B | €5,540 | €6,451 | +€911 | +16.4% |
| Recurring financial charges | 65 | €5,540 | €6,451 | +€911 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | -€149,218 | €67,571 | +€216,789 | |
| Income taxes | 67/77 | €500 | €195 | -€305 | -60.9% |
| Profit (loss) for the period | 9904 | -€149,718 | €67,376 | +€217,094 | |
| Profit (loss) for the period to be appropriated | 9905 | -€149,718 | €67,376 | +€217,094 |
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 12 October 2026 via checked.be.