SCALINI: 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.
SCALINI
Largest movements
- Tangible fixed assets -€9,075
down €9,075 (-28.9%), from €31,418 to €22,343
of which Land and buildings: -€8,349
- Tax, wage and social debts +€15,836
up €15,836 (+97.3%), from €16,281 to €32,117
- Debts after one year -€14,810
down €14,810 (-34.6%), from €42,835 to €28,025
- Gross operating margin -€11,821
down €11,821 (-16.1%), from €73,230 to €61,410
- Staff costs +€7,471
up €7,471 (+17.4%), from €43,024 to €50,494
- Depreciation -€7,325
down €7,325 (-44.7%), from €16,400 to €9,075
- Taxes -€2,769
down €2,769 (-88.0%), from €3,145 to €376
- Financial charges -€1,571
down €1,571 (-42.1%), from €3,734 to €2,162
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €489,795 | €484,254 | -€5,541 | -1.1% |
| Fixed assets | 21/28 | €31,418 | €22,343 | -€9,075 | -28.9% |
| Tangible fixed assets | 22/27 | €31,418 | €22,343 | -€9,075 | -28.9% |
| Land and buildings | 22 | €30,692 | €22,343 | -€8,349 | -27.2% |
| Plant, machinery and equipment | 23 | €726 | €0 | -€726 | -100.0% |
| Current assets | 29/58 | €458,377 | €461,911 | +€3,534 | +0.8% |
| Stocks and contracts in progress | 3 | €273,500 | €275,085 | +€1,586 | +0.6% |
| Stocks | 30/36 | €273,500 | €275,085 | +€1,586 | +0.6% |
| Amounts receivable within one year | 40/41 | €94,839 | €97,608 | +€2,769 | +2.9% |
| Trade receivables | 40 | €91,787 | €91,787 | = | 0.0% |
| Other amounts receivable | 41 | €3,052 | €5,821 | +€2,769 | +90.7% |
| Current investments | 50/53 | €80,000 | €80,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,660 | €5,709 | -€951 | -14.3% |
| Deferred charges and accrued income | 490/1 | €3,378 | €3,508 | +€130 | +3.9% |
| Total equity and liabilities | 10/49 | €489,795 | €484,254 | -€5,541 | -1.1% |
| Equity | 10/15 | €412,558 | €411,496 | -€1,062 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €392,098 | €391,036 | -€1,062 | -0.3% |
| Amounts payable | 17/49 | €77,236 | €72,758 | -€4,478 | -5.8% |
| Amounts payable after more than one year | 17 | €42,835 | €28,025 | -€14,810 | -34.6% |
| Financial debts | 170/4 | €42,835 | €28,025 | -€14,810 | -34.6% |
| Amounts payable within one year | 42/48 | €34,401 | €44,733 | +€10,331 | +30.0% |
| Current portion of amounts payable after more than one year | 42 | €12,346 | €8,429 | -€3,917 | -31.7% |
| Trade debts | 44 | €5,774 | €4,187 | -€1,587 | -27.5% |
| Suppliers | 440/4 | €5,774 | €4,187 | -€1,587 | -27.5% |
| Taxes, remuneration and social security | 45 | €16,281 | €32,117 | +€15,836 | +97.3% |
| Taxes | 450/3 | €16,281 | €32,117 | +€15,836 | +97.3% |
| Remuneration, social security and pensions | 62 | €43,024 | €50,494 | +€7,471 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,400 | €9,075 | -€7,325 | -44.7% |
| Other operating charges | 640/8 | €344 | €364 | +€20 | +6.0% |
| Gross operating margin | 9900 | €73,230 | €61,410 | -€11,821 | -16.1% |
| Operating profit (loss) | 9901 | €13,463 | €1,476 | -€11,987 | -89.0% |
| Financial charges | 65/66B | €3,734 | €2,162 | -€1,571 | -42.1% |
| Recurring financial charges | 65 | €3,734 | €2,162 | -€1,571 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €9,729 | -€686 | -€10,416 | |
| Income taxes | 67/77 | €3,145 | €376 | -€2,769 | -88.0% |
| Profit (loss) for the period | 9904 | €6,584 | -€1,062 | -€7,647 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,584 | -€1,062 | -€7,647 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.