SCALIA: 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.
SCALIA
Largest movements
- Tangible fixed assets -€23,908
down €23,908 (-3.4%), from €695,630 to €671,722
of which Land and buildings: -€21,212
- Receivables within one year -€12,087
down €12,087 (-37.5%), from €32,197 to €20,110
of which Trade receivables: -€10,013
- Debts after one year -€25,157
down €25,157 (-3.8%), from €658,582 to €633,424
of which Financial debts: -€19,589
- Trade debts -€9,597
down €9,597 (-72.7%), from €13,203 to €3,606
- Other debts -€9,595
down €9,595 (-4.7%), from €203,369 to €193,774
- Depreciation -€79,548
down €79,548 (-76.5%), from €103,941 to €24,393
- Gross operating margin +€56,242
up €56,242 (+256.7%), from €21,910 to €78,151
- Financial charges +€10,498
up €10,498 (+87.8%), from €11,956 to €22,453
- Staff costs -€883
down €883 (-3.6%), from €24,306 to €23,423
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 | €765,617 | €727,311 | -€38,306 | -5.0% |
| Fixed assets | 21/28 | €695,630 | €671,822 | -€23,808 | -3.4% |
| Tangible fixed assets | 22/27 | €695,630 | €671,722 | -€23,908 | -3.4% |
| Land and buildings | 22 | €689,394 | €668,182 | -€21,212 | -3.1% |
| Plant, machinery and equipment | 23 | - | €472 | +€472 | |
| Furniture and vehicles | 24 | €6,236 | €3,068 | -€3,168 | -50.8% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €69,987 | €55,489 | -€14,498 | -20.7% |
| Stocks and contracts in progress | 3 | €3,098 | - | -€3,098 | |
| Stocks | 30/36 | €3,098 | - | -€3,098 | |
| Amounts receivable within one year | 40/41 | €32,197 | €20,110 | -€12,087 | -37.5% |
| Trade receivables | 40 | €27,405 | €17,392 | -€10,013 | -36.5% |
| Other amounts receivable | 41 | €4,791 | €2,718 | -€2,074 | -43.3% |
| Cash at bank and in hand | 54/58 | €33,864 | €34,138 | +€274 | +0.8% |
| Deferred charges and accrued income | 490/1 | €829 | €1,241 | +€412 | +49.7% |
| Total equity and liabilities | 10/49 | €765,617 | €727,311 | -€38,306 | -5.0% |
| Equity | 10/15 | -€131,607 | -€126,133 | +€5,474 | +4.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,107 | -€127,633 | +€5,474 | +4.1% |
| Amounts payable | 17/49 | €897,224 | €853,445 | -€43,780 | -4.9% |
| Amounts payable after more than one year | 17 | €658,582 | €633,424 | -€25,157 | -3.8% |
| Financial debts | 170/4 | €533,582 | €513,992 | -€19,589 | -3.7% |
| Other amounts payable | 178/9 | €125,000 | €119,432 | -€5,568 | -4.5% |
| Amounts payable within one year | 42/48 | €238,643 | €220,020 | -€18,623 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €18,806 | €19,589 | +€783 | +4.2% |
| Trade debts | 44 | €13,203 | €3,606 | -€9,597 | -72.7% |
| Suppliers | 440/4 | €13,203 | €3,606 | -€9,597 | -72.7% |
| Taxes, remuneration and social security | 45 | €3,265 | €3,051 | -€214 | -6.6% |
| Taxes | 450/3 | €3,265 | €21 | -€3,244 | -99.3% |
| Remuneration and social security | 454/9 | - | €3,030 | +€3,030 | |
| Other amounts payable | 47/48 | €203,369 | €193,774 | -€9,595 | -4.7% |
| Remuneration, social security and pensions | 62 | €24,306 | €23,423 | -€883 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,941 | €24,393 | -€79,548 | -76.5% |
| Other operating charges | 640/8 | €2,845 | €2,408 | -€437 | -15.4% |
| Gross operating margin | 9900 | €21,910 | €78,151 | +€56,242 | +256.7% |
| Operating profit (loss) | 9901 | -€109,182 | €27,927 | +€137,109 | |
| Financial charges | 65/66B | €11,956 | €22,453 | +€10,498 | +87.8% |
| Recurring financial charges | 65 | €11,956 | €22,453 | +€10,498 | +87.8% |
| Profit (loss) for the period before taxes | 9903 | -€121,138 | €5,474 | +€126,612 | |
| Profit (loss) for the period | 9904 | -€121,138 | €5,474 | +€126,612 | |
| Profit (loss) for the period to be appropriated | 9905 | -€121,138 | €5,474 | +€126,612 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.