Scalius: 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.
Scalius
Largest movements
- Receivables within one year +€205,666
up €205,666 (+287.8%), from €71,461 to €277,126
of which Other amounts receivable: +€140,784
- Cash +€117,095
up €117,095 (+94.9%), from €123,434 to €240,529
mainly Net result for the year (+€275,541) and Depreciation (+€66,860)
- Intangible fixed assets -€60,000
down €60,000 (-10.9%), from €550,820 to €490,820
- Profit (loss) carried forward +€275,541
up €275,541 (+243.6%), from €113,129 to €388,671
- Debts after one year -€61,716
down €61,716 (-11.6%), from €530,871 to €469,156
- Tax, wage and social debts +€35,180
up €35,180 (+58.1%), from €60,501 to €95,682
- Gross operating margin +€229,855
up €229,855 (+105.3%), from €218,193 to €448,048
- Taxes +€56,696
up €56,696 (+164.2%), from €34,529 to €91,225
- Depreciation +€11,078
up €11,078 (+19.9%), from €55,782 to €66,860
- Financial charges +€8,183
up €8,183 (+67.0%), from €12,213 to €20,396
- Financial income +€5,891
up €5,891 (+566.5%), from €1,040 to €6,931
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 | €771,778 | €1,022,819 | +€251,041 | +32.5% |
| Fixed assets | 21/28 | €570,614 | €503,753 | -€66,860 | -11.7% |
| Intangible fixed assets | 21 | €550,820 | €490,820 | -€60,000 | -10.9% |
| Tangible fixed assets | 22/27 | €19,794 | €12,934 | -€6,860 | -34.7% |
| Furniture and vehicles | 24 | €19,794 | €12,934 | -€6,860 | -34.7% |
| Current assets | 29/58 | €201,164 | €519,066 | +€317,902 | +158.0% |
| Amounts receivable within one year | 40/41 | €71,461 | €277,126 | +€205,666 | +287.8% |
| Trade receivables | 40 | €28,185 | €93,066 | +€64,881 | +230.2% |
| Other amounts receivable | 41 | €43,276 | €184,060 | +€140,784 | +325.3% |
| Cash at bank and in hand | 54/58 | €123,434 | €240,529 | +€117,095 | +94.9% |
| Deferred charges and accrued income | 490/1 | €6,269 | €1,411 | -€4,859 | -77.5% |
| Total equity and liabilities | 10/49 | €771,778 | €1,022,819 | +€251,041 | +32.5% |
| Equity | 10/15 | €118,129 | €393,671 | +€275,541 | +233.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,129 | €388,671 | +€275,541 | +243.6% |
| Amounts payable | 17/49 | €653,649 | €629,149 | -€24,500 | -3.7% |
| Amounts payable after more than one year | 17 | €530,871 | €469,156 | -€61,716 | -11.6% |
| Financial debts | 170/4 | €530,871 | €469,156 | -€61,716 | -11.6% |
| Amounts payable within one year | 42/48 | €121,928 | €159,143 | +€37,216 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €60,225 | €61,716 | +€1,491 | +2.5% |
| Trade debts | 44 | €617 | €1,161 | +€544 | +88.2% |
| Suppliers | 440/4 | €617 | €1,161 | +€544 | +88.2% |
| Taxes, remuneration and social security | 45 | €60,501 | €95,682 | +€35,180 | +58.1% |
| Taxes | 450/3 | €60,501 | €95,682 | +€35,180 | +58.1% |
| Other amounts payable | 47/48 | €585 | €585 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €850 | €850 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,782 | €66,860 | +€11,078 | +19.9% |
| Other operating charges | 640/8 | €1,282 | €955 | -€326 | -25.5% |
| Gross operating margin | 9900 | €218,193 | €448,048 | +€229,855 | +105.3% |
| Operating profit (loss) | 9901 | €161,129 | €380,232 | +€219,103 | +136.0% |
| Financial income | 75/76B | €1,040 | €6,931 | +€5,891 | +566.5% |
| Recurring financial income | 75 | €1,040 | €6,931 | +€5,891 | +566.5% |
| Financial charges | 65/66B | €12,213 | €20,396 | +€8,183 | +67.0% |
| Recurring financial charges | 65 | €12,213 | €20,396 | +€8,183 | +67.0% |
| Profit (loss) for the period before taxes | 9903 | €149,956 | €366,767 | +€216,811 | +144.6% |
| Income taxes | 67/77 | €34,529 | €91,225 | +€56,696 | +164.2% |
| Profit (loss) for the period | 9904 | €115,427 | €275,541 | +€160,115 | +138.7% |
| Profit (loss) for the period to be appropriated | 9905 | €115,427 | €275,541 | +€160,115 | +138.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.