SCALIM: what changed
Two fiscal 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.
SCALIM
Largest movements
- Tangible fixed assets -€537,407
down €537,407 (-7.5%), from €7.2m to €6.6m
of which Land and buildings: -€460,025
- Cash +€188,841
up €188,841 (+1520.0%), from €12,424 to €201,264
mainly Depreciation (+€562,031) and Contributions, distributions and other (+€141,129)
- Debts after one year -€331,946
down €331,946 (-12.2%), from €2.7m to €2.4m
- Contributions +€250,000
up €250,000 (+5.7%), from €4.4m to €4.7m
- Profit (loss) carried forward -€225,687
down €225,687 (-11.2%), from -€2.0m to -€2.2m
- Investment grants -€108,871
down €108,871 (-6.7%), from €1.6m to €1.5m
- Gross operating margin +€197,021
up €197,021 (+13.1%), from €1.5m to €1.7m
- Staff costs +€160,885
up €160,885 (+13.5%), from €1.2m to €1.4m
- Depreciation -€26,293
down €26,293 (-4.5%), from €588,324 to €562,031
- Other operating charges +€25,990
up €25,990 (+231.8%), from €11,213 to €37,203
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 | €7,299,466 | €6,959,093 | -€340,373 | -4.7% |
| Fixed assets | 21/28 | €7,175,683 | €6,637,731 | -€537,951 | -7.5% |
| Intangible fixed assets | 21 | €545 | - | -€545 | |
| Tangible fixed assets | 22/27 | €7,173,775 | €6,636,368 | -€537,407 | -7.5% |
| Land and buildings | 22 | €6,915,317 | €6,455,292 | -€460,025 | -6.7% |
| Furniture and vehicles | 24 | €258,458 | €181,076 | -€77,382 | -29.9% |
| Financial fixed assets | 28 | €1,363 | €1,363 | = | 0.0% |
| Current assets | 29/58 | €123,784 | €321,362 | +€197,578 | +159.6% |
| Stocks and contracts in progress | 3 | €37,697 | €37,937 | +€240 | +0.6% |
| Stocks | 30/36 | €37,697 | €37,937 | +€240 | +0.6% |
| Amounts receivable within one year | 40/41 | €46,778 | €47,454 | +€676 | +1.4% |
| Trade receivables | 40 | €28,734 | €47,282 | +€18,548 | +64.6% |
| Other amounts receivable | 41 | €18,044 | €172 | -€17,872 | -99.0% |
| Cash at bank and in hand | 54/58 | €12,424 | €201,264 | +€188,841 | +1520.0% |
| Deferred charges and accrued income | 490/1 | €26,885 | €34,707 | +€7,822 | +29.1% |
| Total equity and liabilities | 10/49 | €7,299,466 | €6,959,093 | -€340,373 | -4.7% |
| Equity | 10/15 | €4,013,316 | €3,928,758 | -€84,557 | -2.1% |
| Contributions | 10/11 | €4,400,000 | €4,650,000 | +€250,000 | +5.7% |
| Profit (loss) carried forward | 14 | -€2,018,291 | -€2,243,977 | -€225,687 | -11.2% |
| Investment grants | 15 | €1,631,606 | €1,522,736 | -€108,871 | -6.7% |
| Amounts payable | 17/49 | €3,286,151 | €3,030,335 | -€255,815 | -7.8% |
| Amounts payable after more than one year | 17 | €2,726,069 | €2,394,123 | -€331,946 | -12.2% |
| Financial debts | 170/4 | €2,726,069 | €2,394,123 | -€331,946 | -12.2% |
| Amounts payable within one year | 42/48 | €549,348 | €622,904 | +€73,556 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €359,652 | €366,837 | +€7,184 | +2.0% |
| Trade debts | 44 | €71,934 | €78,486 | +€6,553 | +9.1% |
| Suppliers | 440/4 | €71,934 | €78,486 | +€6,553 | +9.1% |
| Advances received on contracts in progress | 46 | - | €12,893 | +€12,893 | |
| Taxes, remuneration and social security | 45 | €111,100 | €164,628 | +€53,528 | +48.2% |
| Taxes | 450/3 | €8,054 | €12,137 | +€4,083 | +50.7% |
| Remuneration and social security | 454/9 | €103,047 | €152,491 | +€49,445 | +48.0% |
| Other amounts payable | 47/48 | €6,661 | €60 | -€6,601 | -99.1% |
| Accrued charges and deferred income | 492/3 | €10,733 | €13,308 | +€2,574 | +24.0% |
| Remuneration, social security and pensions | 62 | €1,193,039 | €1,353,924 | +€160,885 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588,324 | €562,031 | -€26,293 | -4.5% |
| Other operating charges | 640/8 | €11,213 | €37,203 | +€25,990 | +231.8% |
| Gross operating margin | 9900 | €1,504,366 | €1,701,387 | +€197,021 | +13.1% |
| Operating profit (loss) | 9901 | -€288,210 | -€251,771 | +€36,439 | +12.6% |
| Financial income | 75/76B | €116,159 | €111,869 | -€4,290 | -3.7% |
| Recurring financial income | 75 | €116,159 | €111,869 | -€4,290 | -3.7% |
| Financial charges | 65/66B | €89,262 | €84,943 | -€4,319 | -4.8% |
| Recurring financial charges | 65 | €89,262 | €84,943 | -€4,319 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€261,313 | -€224,845 | +€36,469 | +14.0% |
| Income taxes | 67/77 | €1,266 | €842 | -€424 | -33.5% |
| Profit (loss) for the period | 9904 | -€262,580 | -€225,687 | +€36,893 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€262,580 | -€225,687 | +€36,893 | +14.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.