SCALJO: 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.
SCALJO
Largest movements
- Deferred charges and accrued income -€35,104
down €35,104 (-95.5%), from €36,761 to €1,658
- Cash -€34,272
down €34,272 (-12.5%), from €274,586 to €240,314
mainly Contributions, distributions and other (-€47,059) and Net result for the year (-€21,530)
- Receivables within one year -€32,445
down €32,445 (-80.7%), from €40,194 to €7,749
of which Trade receivables: -€38,365
- Current investments +€12,000
up €12,000 (+13.1%), from €91,454 to €103,454
- Tangible fixed assets -€8,377
down €8,377 (-4.4%), from €189,160 to €180,783
of which Land and buildings: -€6,750
- Reserves -€47,059
down €47,059 (-10.6%), from €444,435 to €397,376
of which Distributable reserves: -€47,059
- Profit (loss) carried forward -€21,530
new in 2025: -€21,530
- Debts after one year -€14,782
down €14,782 (-10.7%), from €138,632 to €123,849
- Tax, wage and social debts -€14,176
no longer reported in 2025 (was €14,176)
- Gross operating margin -€114,582
down €114,582, from €101,442 to -€13,140
- Taxes -€18,159
down €18,159 (-97.5%), from €18,631 to €473
- Financial income +€4,655
up €4,655 (+191%), from €2,432 to €7,087
- Other operating charges +€2,662
up €2,662 (+177%), from €1,507 to €4,169
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.
Derived cash bridge
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 | €632,155 | €533,957 | -€98,198 | -15.5% |
| Fixed assets | 21/28 | €189,160 | €180,783 | -€8,377 | -4.4% |
| Tangible fixed assets | 22/27 | €189,160 | €180,783 | -€8,377 | -4.4% |
| Land and buildings | 22 | €184,500 | €177,750 | -€6,750 | -3.7% |
| Furniture and vehicles | 24 | €1,867 | €925 | -€943 | -50.5% |
| Other tangible fixed assets | 26 | €2,793 | €2,108 | -€684 | -24.5% |
| Current assets | 29/58 | €442,995 | €353,174 | -€89,821 | -20.3% |
| Amounts receivable within one year | 40/41 | €40,194 | €7,749 | -€32,445 | -80.7% |
| Trade receivables | 40 | €38,365 | - | -€38,365 | |
| Other amounts receivable | 41 | €1,829 | €7,749 | +€5,920 | +324% |
| Current investments | 50/53 | €91,454 | €103,454 | +€12,000 | +13.1% |
| Cash at bank and in hand | 54/58 | €274,586 | €240,314 | -€34,272 | -12.5% |
| Deferred charges and accrued income | 490/1 | €36,761 | €1,658 | -€35,104 | -95.5% |
| Total equity and liabilities | 10/49 | €632,155 | €533,957 | -€98,198 | -15.5% |
| Equity | 10/15 | €463,035 | €394,446 | -€68,589 | -14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €444,435 | €397,376 | -€47,059 | -10.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €442,575 | €395,516 | -€47,059 | -10.6% |
| Profit (loss) carried forward | 14 | - | -€21,530 | -€21,530 | |
| Amounts payable | 17/49 | €169,120 | €139,511 | -€29,609 | -17.5% |
| Amounts payable after more than one year | 17 | €138,632 | €123,849 | -€14,782 | -10.7% |
| Financial debts | 170/4 | €138,632 | €123,849 | -€14,782 | -10.7% |
| Amounts payable within one year | 42/48 | €30,488 | €15,661 | -€14,827 | -48.6% |
| Current portion of amounts payable after more than one year | 42 | €14,561 | €14,782 | +€222 | +1.5% |
| Trade debts | 44 | €1,751 | €879 | -€872 | -49.8% |
| Suppliers | 440/4 | €1,751 | €879 | -€872 | -49.8% |
| Taxes, remuneration and social security | 45 | €14,176 | - | -€14,176 | |
| Taxes | 450/3 | €14,176 | - | -€14,176 | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,196 | €8,377 | -€819 | -8.9% |
| Other operating charges | 640/8 | €1,507 | €4,169 | +€2,662 | +177% |
| Non-recurring operating charges | 66A | €1,000 | - | -€1,000 | |
| Gross operating margin | 9900 | €101,442 | -€13,140 | -€114,582 | |
| Operating profit (loss) | 9901 | €89,739 | -€25,686 | -€115,425 | |
| Financial income | 75/76B | €2,432 | €7,087 | +€4,655 | +191% |
| Recurring financial income | 75 | €2,432 | €7,087 | +€4,655 | +191% |
| Financial charges | 65/66B | €2,942 | €2,457 | -€485 | -16.5% |
| Recurring financial charges | 65 | €2,942 | €2,457 | -€485 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €89,229 | -€21,057 | -€110,286 | |
| Income taxes | 67/77 | €18,631 | €473 | -€18,159 | -97.5% |
| Profit (loss) for the period | 9904 | €70,597 | -€21,530 | -€92,127 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,597 | -€21,530 | -€92,127 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.