SCALLIS: 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.
SCALLIS
Largest movements
- Cash -€54,546
down €54,546 (-88.4%), from €61,696 to €7,150
mainly Investment in fixed assets (net) (-€56,093) and Net result for the year (-€20,022)
- Tangible fixed assets +€41,327
up €41,327 (+59.5%), from €69,414 to €110,741
of which Furniture and vehicles: +€53,283
- Receivables within one year +€7,453
new in 2025: €7,453
- Profit (loss) carried forward -€16,373
new in 2025: -€16,373
- Other debts +€9,282
up €9,282 (+22.2%), from €41,742 to €51,025
- Tax, wage and social debts +€3,709
up €3,709 (+172.4%), from €2,151 to €5,861
- Reserves -€3,649
down €3,649 (-23.4%), from €15,578 to €11,929
of which Tax-exempt reserves: -€3,649
- Trade debts +€2,585
up €2,585 (+84.0%), from €3,077 to €5,662
- Gross operating margin -€18,004
down €18,004 (-88.9%), from €20,260 to €2,256
- Depreciation +€2,810
up €2,810 (+23.5%), from €11,956 to €14,766
- Taxes -€2,646
down €2,646 (-86.1%), from €3,074 to €427
- Other operating charges +€1,387
up €1,387 (+34.8%), from €3,986 to €5,373
- Financial charges +€503
up €503 (+16.6%), from €3,028 to €3,531
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 | €132,268 | €127,017 | -€5,251 | -4.0% |
| Fixed assets | 21/28 | €69,414 | €110,741 | +€41,327 | +59.5% |
| Tangible fixed assets | 22/27 | €69,414 | €110,741 | +€41,327 | +59.5% |
| Land and buildings | 22 | €69,414 | €57,457 | -€11,956 | -17.2% |
| Furniture and vehicles | 24 | - | €53,283 | +€53,283 | |
| Current assets | 29/58 | €62,854 | €16,276 | -€46,578 | -74.1% |
| Amounts receivable within one year | 40/41 | - | €7,453 | +€7,453 | |
| Other amounts receivable | 41 | - | €7,453 | +€7,453 | |
| Cash at bank and in hand | 54/58 | €61,696 | €7,150 | -€54,546 | -88.4% |
| Deferred charges and accrued income | 490/1 | €1,158 | €1,673 | +€515 | +44.5% |
| Total equity and liabilities | 10/49 | €132,268 | €127,017 | -€5,251 | -4.0% |
| Equity | 10/15 | €77,618 | €57,595 | -€20,022 | -25.8% |
| Contributions | 10/11 | €62,040 | €62,040 | = | 0.0% |
| Capital | 10 | €62,040 | €62,040 | = | 0.0% |
| Issued capital | 100 | €62,040 | €62,040 | = | 0.0% |
| Reserves | 13 | €15,578 | €11,929 | -€3,649 | -23.4% |
| Non-distributable reserves | 130/1 | €6,204 | €6,204 | = | 0.0% |
| Legal reserve | 130 | €6,204 | €6,204 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,151 | €2,501 | -€3,649 | -59.3% |
| Distributable reserves | 133 | €3,223 | €3,223 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€16,373 | -€16,373 | |
| Provisions and deferred taxes | 16 | €3,167 | €1,951 | -€1,216 | -38.4% |
| Deferred taxes | 168 | €3,167 | €1,951 | -€1,216 | -38.4% |
| Amounts payable | 17/49 | €51,483 | €67,471 | +€15,988 | +31.1% |
| Amounts payable within one year | 42/48 | €46,970 | €62,548 | +€15,577 | +33.2% |
| Trade debts | 44 | €3,077 | €5,662 | +€2,585 | +84.0% |
| Suppliers | 440/4 | €3,077 | €5,662 | +€2,585 | +84.0% |
| Taxes, remuneration and social security | 45 | €2,151 | €5,861 | +€3,709 | +172.4% |
| Taxes | 450/3 | €2,151 | €5,861 | +€3,709 | +172.4% |
| Other amounts payable | 47/48 | €41,742 | €51,025 | +€9,282 | +22.2% |
| Accrued charges and deferred income | 492/3 | €4,513 | €4,924 | +€411 | +9.1% |
| Non-recurring operating income | 76A | - | €4,958 | +€4,958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,956 | €14,766 | +€2,810 | +23.5% |
| Other operating charges | 640/8 | €3,986 | €5,373 | +€1,387 | +34.8% |
| Gross operating margin | 9900 | €20,260 | €2,256 | -€18,004 | -88.9% |
| Operating profit (loss) | 9901 | €4,318 | -€17,882 | -€22,200 | |
| Financial income | 75/76B | €557 | €602 | +€45 | +8.0% |
| Recurring financial income | 75 | €557 | €602 | +€45 | +8.0% |
| Financial charges | 65/66B | €3,028 | €3,531 | +€503 | +16.6% |
| Recurring financial charges | 65 | €3,028 | €3,531 | +€503 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €1,847 | -€20,812 | -€22,659 | |
| Transfer from deferred taxes | 780 | €1,654 | €1,216 | -€437 | -26.4% |
| Income taxes | 67/77 | €3,074 | €427 | -€2,646 | -86.1% |
| Profit (loss) for the period | 9904 | €428 | -€20,022 | -€20,450 | |
| Transfer from tax-exempt reserves | 789 | €3,212 | €3,649 | +€437 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,639 | -€16,373 | -€20,013 |
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.