Scalio: 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.
Scalio
Largest movements
- Tangible fixed assets +€16,639
up €16,639 (+1,235%), from €1,348 to €17,987
- Receivables within one year +€6,476
up €6,476 (+197%), from €3,284 to €9,760
- Cash -€1,999
no longer reported in 2024 (was €1,999)
mainly Investment in fixed assets (net) (-€19,401) and Receivables within one year (-€6,476)
- Current investments +€1,894
new in 2024: €1,894
- Profit (loss) carried forward +€21,748
up €21,748 (+16.1%), from -€134,836 to -€113,088
- Tax, wage and social debts +€2,454
up €2,454 (+120%), from €2,052 to €4,506
- Other debts -€1,122
down €1,122 (-11.9%), from €9,414 to €8,292
- Gross operating margin -€3,199
down €3,199 (-11.0%), from €28,974 to €25,775
- Depreciation +€2,561
up €2,561 (+8,134%), from €31 to €2,592
- Other operating charges +€905
new in 2024: €905
- Staff costs -€770
down €770 (-66.1%), from €1,165 to €395
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,631 | €29,811 | +€23,180 | +350% |
| Fixed assets | 21/28 | €1,348 | €18,157 | +€16,809 | +1,247% |
| Tangible fixed assets | 22/27 | €1,348 | €17,987 | +€16,639 | +1,235% |
| Furniture and vehicles | 24 | €1,348 | €17,987 | +€16,639 | +1,235% |
| Financial fixed assets | 28 | - | €170 | +€170 | |
| Current assets | 29/58 | €5,283 | €11,654 | +€6,371 | +121% |
| Amounts receivable within one year | 40/41 | €3,284 | €9,760 | +€6,476 | +197% |
| Trade receivables | 40 | €3,284 | €9,760 | +€6,476 | +197% |
| Current investments | 50/53 | - | €1,894 | +€1,894 | |
| Cash at bank and in hand | 54/58 | €1,999 | - | -€1,999 | |
| Total equity and liabilities | 10/49 | €6,631 | €29,811 | +€23,180 | +350% |
| Equity | 10/15 | -€4,836 | €16,912 | +€21,748 | |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,836 | -€113,088 | +€21,748 | +16.1% |
| Amounts payable | 17/49 | €11,466 | €12,899 | +€1,433 | +12.5% |
| Amounts payable within one year | 42/48 | €11,466 | €12,899 | +€1,433 | +12.5% |
| Trade debts | 44 | - | €101 | +€101 | |
| Suppliers | 440/4 | - | €101 | +€101 | |
| Taxes, remuneration and social security | 45 | €2,052 | €4,506 | +€2,454 | +120% |
| Taxes | 450/3 | €2,052 | €4,506 | +€2,454 | +120% |
| Other amounts payable | 47/48 | €9,414 | €8,292 | -€1,122 | -11.9% |
| Remuneration, social security and pensions | 62 | €1,165 | €395 | -€770 | -66.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31 | €2,592 | +€2,561 | +8,134% |
| Other operating charges | 640/8 | - | €905 | +€905 | |
| Gross operating margin | 9900 | €28,974 | €25,775 | -€3,199 | -11.0% |
| Operating profit (loss) | 9901 | €27,778 | €21,883 | -€5,895 | -21.2% |
| Financial charges | 65/66B | €96 | €135 | +€39 | +40.1% |
| Recurring financial charges | 65 | €96 | €135 | +€39 | +40.1% |
| Profit (loss) for the period before taxes | 9903 | €27,681 | €21,748 | -€5,933 | -21.4% |
| Profit (loss) for the period | 9904 | €27,681 | €21,748 | -€5,933 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,681 | €21,748 | -€5,933 | -21.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.