ScalEUup: 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.
ScalEUup
Largest movements
- Cash -€2,695
down €2,695 (-71.2%), from €3,784 to €1,089
mainly Net result for the year (-€4,652)
- Formation expenses -€1,264
no longer reported in 2025 (was €1,264)
- Receivables within one year -€614
down €614 (-89.1%), from €689 to €75
- Profit (loss) carried forward -€4,652
down €4,652 (-51.4%), from -€9,042 to -€13,693
- Trade debts +€79
up €79 (+17.4%), from €453 to €532
- Write-downs -€12,035
no longer reported in 2025 (was €12,035)
- Gross operating margin -€11,703
down €11,703, from €8,870 to -€2,833
- Other operating charges +€408
up €408 (+657.6%), from €62 to €470
- Depreciation -€101
down €101 (-7.4%), from €1,365 to €1,264
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 | €5,737 | €1,164 | -€4,573 | -79.7% |
| Formation expenses | 20 | €1,264 | - | -€1,264 | |
| Current assets | 29/58 | €4,474 | €1,164 | -€3,309 | -74.0% |
| Amounts receivable within one year | 40/41 | €689 | €75 | -€614 | -89.1% |
| Other amounts receivable | 41 | €689 | €75 | -€614 | -89.1% |
| Cash at bank and in hand | 54/58 | €3,784 | €1,089 | -€2,695 | -71.2% |
| Total equity and liabilities | 10/49 | €5,737 | €1,164 | -€4,573 | -79.7% |
| Equity | 10/15 | -€3,042 | -€7,693 | -€4,652 | -152.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,042 | -€13,693 | -€4,652 | -51.4% |
| Amounts payable | 17/49 | €8,779 | €8,858 | +€79 | +0.9% |
| Amounts payable after more than one year | 17 | €4,500 | €4,500 | = | 0.0% |
| Other amounts payable | 178/9 | €4,500 | €4,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,279 | €4,358 | +€79 | +1.8% |
| Trade debts | 44 | €453 | €532 | +€79 | +17.4% |
| Suppliers | 440/4 | €453 | €532 | +€79 | +17.4% |
| Other amounts payable | 47/48 | €3,826 | €3,826 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,365 | €1,264 | -€101 | -7.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,035 | - | -€12,035 | |
| Other operating charges | 640/8 | €62 | €470 | +€408 | +657.6% |
| Gross operating margin | 9900 | €8,870 | -€2,833 | -€11,703 | |
| Operating profit (loss) | 9901 | -€4,592 | -€4,566 | +€26 | +0.6% |
| Financial charges | 65/66B | €85 | €85 | +€1 | +0.7% |
| Recurring financial charges | 65 | €85 | €85 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,677 | -€4,652 | +€25 | +0.5% |
| Profit (loss) for the period | 9904 | -€4,677 | -€4,652 | +€25 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,677 | -€4,652 | +€25 | +0.5% |
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 10 October 2026 via checked.be.