SCALI CONSULTING: 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.
SCALI CONSULTING
Largest movements
- Tangible fixed assets -€40,056
down €40,056 (-94.5%), from €42,375 to €2,320
- Receivables within one year -€15,208
down €15,208 (-97.8%), from €15,547 to €339
of which Trade receivables: -€15,381
- Cash +€8,834
up €8,834 (+22.4%), from €39,479 to €48,313
mainly Investment in fixed assets (net) (+€39,566) and Net result for the year (+€23,059)
- Deferred charges and accrued income -€1,492
no longer reported in 2025 (was €1,492)
- Debts after one year -€37,890
no longer reported in 2025 (was €37,890)
- Tax, wage and social debts -€24,668
down €24,668 (-100.0%), from €24,668 to €0
of which Taxes: -€15,668
- Profit (loss) carried forward +€23,059
up €23,059 (+101.3%), from €22,760 to €45,819
- Current portion of long-term debt -€8,710
no longer reported in 2025 (was €8,710)
- Financial income +€2,550
new in 2025: €2,550
- Financial charges +€1,776
up €1,776 (+2367.9%), from €75 to €1,851
- Other operating charges +€1,752
new in 2025: €1,752
- Gross operating margin +€1,523
up €1,523 (+5.3%), from €28,934 to €30,457
- Depreciation +€309
up €309 (+170.8%), from €181 to €489
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 | €98,893 | €50,971 | -€47,922 | -48.5% |
| Fixed assets | 21/28 | €42,375 | €2,320 | -€40,056 | -94.5% |
| Tangible fixed assets | 22/27 | €42,375 | €2,320 | -€40,056 | -94.5% |
| Furniture and vehicles | 24 | €42,375 | €2,320 | -€40,056 | -94.5% |
| Current assets | 29/58 | €56,518 | €48,651 | -€7,866 | -13.9% |
| Amounts receivable within one year | 40/41 | €15,547 | €339 | -€15,208 | -97.8% |
| Trade receivables | 40 | €15,381 | - | -€15,381 | |
| Other amounts receivable | 41 | €166 | €339 | +€173 | +103.9% |
| Cash at bank and in hand | 54/58 | €39,479 | €48,313 | +€8,834 | +22.4% |
| Deferred charges and accrued income | 490/1 | €1,492 | - | -€1,492 | |
| Total equity and liabilities | 10/49 | €98,893 | €50,971 | -€47,922 | -48.5% |
| Equity | 10/15 | €23,760 | €46,819 | +€23,059 | +97.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,760 | €45,819 | +€23,059 | +101.3% |
| Amounts payable | 17/49 | €75,133 | €4,152 | -€70,981 | -94.5% |
| Amounts payable after more than one year | 17 | €37,890 | - | -€37,890 | |
| Financial debts | 170/4 | €37,890 | - | -€37,890 | |
| Amounts payable within one year | 42/48 | €37,243 | €4,152 | -€33,091 | -88.9% |
| Current portion of amounts payable after more than one year | 42 | €8,710 | - | -€8,710 | |
| Trade debts | 44 | €1,510 | €1,228 | -€282 | -18.7% |
| Suppliers | 440/4 | €1,510 | €1,228 | -€282 | -18.7% |
| Taxes, remuneration and social security | 45 | €24,668 | €0 | -€24,668 | -100.0% |
| Taxes | 450/3 | €15,668 | €0 | -€15,668 | -100.0% |
| Remuneration and social security | 454/9 | €9,000 | - | -€9,000 | |
| Other amounts payable | 47/48 | €2,355 | €2,923 | +€568 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181 | €489 | +€309 | +170.8% |
| Other operating charges | 640/8 | - | €1,752 | +€1,752 | |
| Gross operating margin | 9900 | €28,934 | €30,457 | +€1,523 | +5.3% |
| Operating profit (loss) | 9901 | €28,753 | €28,216 | -€537 | -1.9% |
| Financial income | 75/76B | - | €2,550 | +€2,550 | |
| Recurring financial income | 75 | - | €2,550 | +€2,550 | |
| Financial charges | 65/66B | €75 | €1,851 | +€1,776 | +2367.9% |
| Recurring financial charges | 65 | €75 | €1,851 | +€1,776 | +2367.9% |
| Profit (loss) for the period before taxes | 9903 | €28,678 | €28,915 | +€237 | +0.8% |
| Income taxes | 67/77 | €5,918 | €5,856 | -€61 | -1.0% |
| Profit (loss) for the period | 9904 | €22,760 | €23,059 | +€299 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,760 | €23,059 | +€299 | +1.3% |
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 9 October 2026 via checked.be.