SCALEF: 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.
SCALEF
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves -€9,000
down €9,000 (-7.2%), from €124,618 to €115,618
of which Non-distributable reserves: -€9,000
- Other debts +€9,000
up €9,000 (+242%), from €3,720 to €12,720
- Gross operating margin +€6,766
up €6,766, from -€489 to €6,278
- Financial income -€5,213
down €5,213 (-96.7%), from €5,390 to €177
of which Non-recurring financial income: -€5,390
- Taxes +€1,797
up €1,797, from -€175 to €1,622
- Financial charges -€214
down €214 (-82.5%), from €259 to €45
- Other operating charges -€128
down €128 (-19.5%), from €655 to €528
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,993 | €174,552 | +€1,559 | +0.9% |
| Current assets | 29/58 | €172,993 | €174,552 | +€1,559 | +0.9% |
| Amounts receivable within one year | 40/41 | €1 | €5 | +€4 | +657% |
| Other amounts receivable | 41 | €1 | €5 | +€4 | +657% |
| Cash at bank and in hand | 54/58 | €172,992 | €174,547 | +€1,555 | +0.9% |
| Total equity and liabilities | 10/49 | €172,993 | €174,552 | +€1,559 | +0.9% |
| Equity | 10/15 | €168,773 | €160,312 | -€8,461 | -5.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Share premium | 1100/10 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €124,618 | €115,618 | -€9,000 | -7.2% |
| Non-distributable reserves | 130/1 | €121,200 | €112,200 | -€9,000 | -7.4% |
| Other | 1319 | €121,200 | €112,200 | -€9,000 | -7.4% |
| Distributable reserves | 133 | €3,418 | €3,418 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,695 | €24,234 | +€539 | +2.3% |
| Amounts payable | 17/49 | €4,220 | €14,240 | +€10,020 | +237% |
| Amounts payable within one year | 42/48 | €4,220 | €14,240 | +€10,020 | +237% |
| Taxes, remuneration and social security | 45 | €500 | €1,520 | +€1,020 | +204% |
| Taxes | 450/3 | €500 | €1,520 | +€1,020 | +204% |
| Other amounts payable | 47/48 | €3,720 | €12,720 | +€9,000 | +242% |
| Other operating charges | 640/8 | €655 | €528 | -€128 | -19.5% |
| Gross operating margin | 9900 | -€489 | €6,278 | +€6,766 | |
| Operating profit (loss) | 9901 | -€1,144 | €5,750 | +€6,894 | |
| Financial income | 75/76B | €5,390 | €177 | -€5,213 | -96.7% |
| Recurring financial income | 75 | €5,390 | €177 | -€5,213 | -96.7% |
| Non-recurring financial income | 76B | €5,390 | - | -€5,390 | |
| Financial charges | 65/66B | €259 | €45 | -€214 | -82.5% |
| Recurring financial charges | 65 | €259 | €45 | -€214 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | €3,987 | €5,881 | +€1,894 | +47.5% |
| Income taxes | 67/77 | -€175 | €1,622 | +€1,797 | |
| Profit (loss) for the period | 9904 | €4,162 | €4,259 | +€97 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,162 | €4,259 | +€97 | +2.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.