ScaleCity: 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.
ScaleCity
Largest movements
- Receivables within one year +€163,849
up €163,849 (+40.1%), from €408,845 to €572,694
of which Other amounts receivable: +€164,167
- Deferred charges and accrued income +€6,492
up €6,492 (+84.5%), from €7,683 to €14,175
- Reserves +€125,000
up €125,000 (+232%), from €53,900 to €178,900
of which Distributable reserves: +€125,000
- Accrued charges and deferred income +€51,557
up €51,557 (+46.2%), from €111,666 to €163,224
- Trade debts -€44,787
down €44,787 (-34.4%), from €130,081 to €85,295
- Tax, wage and social debts +€34,421
up €34,421 (+44.2%), from €77,864 to €112,286
of which Taxes: +€47,718
- Gross operating margin +€131,730
up €131,730 (+25.0%), from €527,695 to €659,425
- Turnover +€131,114
up €131,114 (+11.7%), from €1.1m to €1.3m
- Taxes +€40,809
up €40,809 (+2,759%), from €1,479 to €42,288
- Staff costs -€37,085
down €37,085 (-7.3%), from €504,569 to €467,484
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 | €435,536 | €602,875 | +€167,338 | +38.4% |
| Fixed assets | 21/28 | €11,332 | €8,717 | -€2,615 | -23.1% |
| Tangible fixed assets | 22/27 | €11,332 | €8,717 | -€2,615 | -23.1% |
| Plant, machinery and equipment | 23 | €8,378 | €6,568 | -€1,810 | -21.6% |
| Furniture and vehicles | 24 | €553 | €317 | -€237 | -42.8% |
| Other tangible fixed assets | 26 | €2,401 | €1,831 | -€569 | -23.7% |
| Current assets | 29/58 | €424,204 | €594,158 | +€169,954 | +40.1% |
| Amounts receivable within one year | 40/41 | €408,845 | €572,694 | +€163,849 | +40.1% |
| Trade receivables | 40 | €215,435 | €215,117 | -€318 | -0.1% |
| Other amounts receivable | 41 | €193,410 | €357,577 | +€164,167 | +84.9% |
| Cash at bank and in hand | 54/58 | €7,677 | €7,290 | -€387 | -5.0% |
| Deferred charges and accrued income | 490/1 | €7,683 | €14,175 | +€6,492 | +84.5% |
| Total equity and liabilities | 10/49 | €435,536 | €602,875 | +€167,338 | +38.4% |
| Equity | 10/15 | €115,925 | €241,765 | +€125,840 | +109% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €53,900 | €178,900 | +€125,000 | +232% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €47,700 | €172,700 | +€125,000 | +262% |
| Profit (loss) carried forward | 14 | €25 | €865 | +€840 | +3,391% |
| Provisions and deferred taxes | 16 | - | €306 | +€306 | |
| Provisions for liabilities and charges | 160/5 | - | €306 | +€306 | |
| Pensions and similar obligations | 160 | - | €306 | +€306 | |
| Amounts payable | 17/49 | €319,612 | €360,804 | +€41,192 | +12.9% |
| Amounts payable within one year | 42/48 | €207,945 | €197,580 | -€10,365 | -5.0% |
| Trade debts | 44 | €130,081 | €85,295 | -€44,787 | -34.4% |
| Suppliers | 440/4 | €130,081 | €85,295 | -€44,787 | -34.4% |
| Taxes, remuneration and social security | 45 | €77,864 | €112,286 | +€34,421 | +44.2% |
| Taxes | 450/3 | €3,211 | €50,929 | +€47,718 | +1,486% |
| Remuneration and social security | 454/9 | €74,653 | €61,357 | -€13,296 | -17.8% |
| Accrued charges and deferred income | 492/3 | €111,666 | €163,224 | +€51,557 | +46.2% |
| Turnover | 70 | €1,123,800 | €1,254,914 | +€131,114 | +11.7% |
| Non-recurring operating income | 76A | - | €41 | +€41 | |
| Goods, raw materials, services and sundry goods | 60/61 | €598,710 | €599,776 | +€1,066 | +0.2% |
| Remuneration, social security and pensions | 62 | €504,569 | €467,484 | -€37,085 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,169 | €6,359 | -€1,811 | -22.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €306 | +€306 | |
| Other operating charges | 640/8 | €3,427 | €2,579 | -€848 | -24.7% |
| Non-recurring operating charges | 66A | - | €4,341 | +€4,341 | |
| Gross operating margin | 9900 | €527,695 | €659,425 | +€131,730 | +25.0% |
| Operating profit (loss) | 9901 | €11,530 | €178,356 | +€166,826 | +1,447% |
| Financial income | 75/76B | €5,255 | €3,881 | -€1,374 | -26.1% |
| Recurring financial income | 75 | €5,255 | €3,881 | -€1,374 | -26.1% |
| Financial charges | 65/66B | €12,490 | €14,109 | +€1,619 | +13.0% |
| Recurring financial charges | 65 | €12,490 | €14,109 | +€1,619 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €4,295 | €168,128 | +€163,833 | +3,815% |
| Income taxes | 67/77 | €1,479 | €42,288 | +€40,809 | +2,759% |
| Profit (loss) for the period | 9904 | €2,816 | €125,840 | +€123,024 | +4,369% |
| Profit (loss) for the period to be appropriated | 9905 | €2,816 | €125,840 | +€123,024 | +4,369% |
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 14 October 2026 via checked.be.