Scalle: 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.
Scalle
Largest movements
- Receivables within one year +€46,109
up €46,109 (+191.0%), from €24,140 to €70,250
of which Trade receivables: +€44,244
- Cash +€12,172
up €12,172 (+85.2%), from €14,288 to €26,460
mainly Net result for the year (+€25,976) and Trade debts (+€19,201)
- Tangible fixed assets -€10,546
down €10,546 (-8.5%), from €124,367 to €113,821
of which Land and buildings: -€5,288
- Profit (loss) carried forward +€25,976
up €25,976 (+200.9%), from €12,931 to €38,906
- Trade debts +€19,201
up €19,201 (+109.2%), from €17,576 to €36,778
- Tax, wage and social debts +€14,400
up €14,400 (+93.1%), from €15,467 to €29,867
- Debts after one year -€12,507
down €12,507 (-20.5%), from €61,078 to €48,572
- Gross operating margin +€24,278
up €24,278 (+158.2%), from €15,349 to €39,627
- Financial income -€3,427
no longer reported in 2025 (was €3,427)
- Financial charges -€3,379
down €3,379 (-62.9%), from €5,374 to €1,994
- Other operating charges -€1,922
down €1,922 (-63.8%), from €3,014 to €1,093
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 | €162,965 | €210,701 | +€47,735 | +29.3% |
| Fixed assets | 21/28 | €124,537 | €113,991 | -€10,546 | -8.5% |
| Tangible fixed assets | 22/27 | €124,367 | €113,821 | -€10,546 | -8.5% |
| Land and buildings | 22 | €106,008 | €100,720 | -€5,288 | -5.0% |
| Furniture and vehicles | 24 | €18,359 | €13,101 | -€5,258 | -28.6% |
| Financial fixed assets | 28 | €170 | €170 | = | 0.0% |
| Current assets | 29/58 | €38,429 | €96,710 | +€58,282 | +151.7% |
| Amounts receivable within one year | 40/41 | €24,140 | €70,250 | +€46,109 | +191.0% |
| Trade receivables | 40 | €22,386 | €66,629 | +€44,244 | +197.6% |
| Other amounts receivable | 41 | €1,755 | €3,620 | +€1,866 | +106.3% |
| Cash at bank and in hand | 54/58 | €14,288 | €26,460 | +€12,172 | +85.2% |
| Total equity and liabilities | 10/49 | €162,965 | €210,701 | +€47,735 | +29.3% |
| Equity | 10/15 | €25,536 | €51,511 | +€25,976 | +101.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,405 | €6,405 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4,545 | €4,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,931 | €38,906 | +€25,976 | +200.9% |
| Amounts payable | 17/49 | €137,430 | €159,189 | +€21,760 | +15.8% |
| Amounts payable after more than one year | 17 | €61,078 | €48,572 | -€12,507 | -20.5% |
| Financial debts | 170/4 | €61,078 | €48,572 | -€12,507 | -20.5% |
| Amounts payable within one year | 42/48 | €76,351 | €110,618 | +€34,267 | +44.9% |
| Current portion of amounts payable after more than one year | 42 | €15,972 | €17,904 | +€1,932 | +12.1% |
| Trade debts | 44 | €17,576 | €36,778 | +€19,201 | +109.2% |
| Suppliers | 440/4 | €17,576 | €36,778 | +€19,201 | +109.2% |
| Advances received on contracts in progress | 46 | €5,555 | €5,555 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,467 | €29,867 | +€14,400 | +93.1% |
| Remuneration and social security | 454/9 | €15,467 | €29,867 | +€14,400 | +93.1% |
| Other amounts payable | 47/48 | €21,780 | €20,514 | -€1,267 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,546 | €10,546 | = | 0.0% |
| Other operating charges | 640/8 | €3,014 | €1,093 | -€1,922 | -63.8% |
| Gross operating margin | 9900 | €15,349 | €39,627 | +€24,278 | +158.2% |
| Operating profit (loss) | 9901 | €1,788 | €27,988 | +€26,200 | +1465.1% |
| Financial income | 75/76B | €3,427 | - | -€3,427 | |
| Recurring financial income | 75 | €3,427 | - | -€3,427 | |
| Financial charges | 65/66B | €5,374 | €1,994 | -€3,379 | -62.9% |
| Recurring financial charges | 65 | €5,374 | €1,994 | -€3,379 | -62.9% |
| Profit (loss) for the period before taxes | 9903 | -€158 | €25,994 | +€26,152 | |
| Income taxes | 67/77 | - | €18 | +€18 | |
| Profit (loss) for the period | 9904 | -€158 | €25,976 | +€26,134 | |
| Profit (loss) for the period to be appropriated | 9905 | -€158 | €25,976 | +€26,134 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.