Scaller: 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.
Scaller
Largest movements
- Cash +€12,767
up €12,767 (+60.8%), from €20,987 to €33,754
mainly Net result for the year (+€19,120) and Tax, wage and social debts (+€2,724)
- Receivables within one year -€1,601
down €1,601 (-61.0%), from €2,624 to €1,023
of which Trade receivables: -€1,205
- Tangible fixed assets -€637
down €637 (-6.8%), from €9,331 to €8,694
of which Furniture and vehicles: -€2,058
- Reserves +€18,287
up €18,287 (+122.4%), from €14,936 to €33,223
- Trade debts -€9,752
down €9,752 (-88.5%), from €11,017 to €1,266
- Tax, wage and social debts +€2,724
up €2,724 (+65.1%), from €4,186 to €6,910
- Accrued charges and deferred income -€683
no longer reported in 2025 (was €683)
- Gross operating margin +€5,339
up €5,339 (+24.6%), from €21,737 to €27,076
- Depreciation +€1,097
up €1,097 (+82.9%), from €1,323 to €2,419
- Taxes +€788
up €788 (+18.8%), from €4,186 to €4,974
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 | €33,660 | €44,574 | +€10,913 | +32.4% |
| Fixed assets | 21/28 | €9,331 | €8,694 | -€637 | -6.8% |
| Tangible fixed assets | 22/27 | €9,331 | €8,694 | -€637 | -6.8% |
| Plant, machinery and equipment | 23 | €877 | €2,298 | +€1,421 | +162.0% |
| Furniture and vehicles | 24 | €8,454 | €6,396 | -€2,058 | -24.3% |
| Current assets | 29/58 | €24,329 | €35,880 | +€11,551 | +47.5% |
| Amounts receivable within one year | 40/41 | €2,624 | €1,023 | -€1,601 | -61.0% |
| Trade receivables | 40 | €2,228 | €1,023 | -€1,205 | -54.1% |
| Other amounts receivable | 41 | €396 | - | -€396 | |
| Cash at bank and in hand | 54/58 | €20,987 | €33,754 | +€12,767 | +60.8% |
| Deferred charges and accrued income | 490/1 | €718 | €1,104 | +€385 | +53.7% |
| Total equity and liabilities | 10/49 | €33,660 | €44,574 | +€10,913 | +32.4% |
| Equity | 10/15 | €16,936 | €35,223 | +€18,287 | +108.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,936 | €33,223 | +€18,287 | +122.4% |
| Distributable reserves | 133 | €14,936 | €33,223 | +€18,287 | +122.4% |
| Amounts payable | 17/49 | €16,724 | €9,351 | -€7,373 | -44.1% |
| Amounts payable within one year | 42/48 | €16,041 | €9,351 | -€6,690 | -41.7% |
| Trade debts | 44 | €11,017 | €1,266 | -€9,752 | -88.5% |
| Suppliers | 440/4 | €11,017 | €1,266 | -€9,752 | -88.5% |
| Taxes, remuneration and social security | 45 | €4,186 | €6,910 | +€2,724 | +65.1% |
| Taxes | 450/3 | €4,186 | €6,910 | +€2,724 | +65.1% |
| Other amounts payable | 47/48 | €838 | €1,175 | +€338 | +40.3% |
| Accrued charges and deferred income | 492/3 | €683 | - | -€683 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,323 | €2,419 | +€1,097 | +82.9% |
| Other operating charges | 640/8 | €417 | €455 | +€38 | +9.1% |
| Gross operating margin | 9900 | €21,737 | €27,076 | +€5,339 | +24.6% |
| Operating profit (loss) | 9901 | €19,996 | €24,201 | +€4,205 | +21.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +150.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +150.0% |
| Financial charges | 65/66B | €74 | €108 | +€34 | +45.9% |
| Recurring financial charges | 65 | €74 | €108 | +€34 | +45.9% |
| Profit (loss) for the period before taxes | 9903 | €19,923 | €24,093 | +€4,171 | +20.9% |
| Income taxes | 67/77 | €4,186 | €4,974 | +€788 | +18.8% |
| Profit (loss) for the period | 9904 | €15,736 | €19,120 | +€3,383 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,736 | €19,120 | +€3,383 | +21.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.