SCALP: 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.
SCALP
Largest movements
- Receivables within one year +€25,296
up €25,296 (+9.6%), from €263,730 to €289,026
of which Other amounts receivable: +€13,306
- Stocks and contracts -€21,278
down €21,278 (-16.4%), from €129,504 to €108,226
- Tangible fixed assets -€20,627
down €20,627 (-64.8%), from €31,820 to €11,193
of which Furniture and vehicles: -€22,439
- Cash +€15,624
up €15,624 (+199.0%), from €7,849 to €23,473
mainly Net result for the year (+€32,408) and Tax, wage and social debts (+€25,171)
- Profit (loss) carried forward +€32,408
up €32,408 (+247.5%), from €13,094 to €45,502
- Trade debts -€25,653
down €25,653 (-15.1%), from €169,743 to €144,090
- Short-term financial debts -€25,515
down €25,515 (-100.0%), from €25,515 to €0
- Tax, wage and social debts +€25,171
up €25,171 (+40.8%), from €61,726 to €86,896
of which Taxes: +€22,880
- Debts after one year -€9,024
down €9,024 (-32.7%), from €27,598 to €18,574
- Gross operating margin +€59,653
up €59,653 (+24.3%), from €245,924 to €305,576
- Write-downs +€33,091
up €33,091 (+362.3%), from €9,134 to €42,225
- Staff costs +€15,269
up €15,269 (+7.8%), from €196,566 to €211,835
- Taxes +€10,459
up €10,459 (+351.6%), from €2,975 to €13,434
- Depreciation -€9,201
down €9,201 (-77.1%), from €11,930 to €2,729
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 | €438,590 | €433,688 | -€4,901 | -1.1% |
| Fixed assets | 21/28 | €31,940 | €11,313 | -€20,627 | -64.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €31,820 | €11,193 | -€20,627 | -64.8% |
| Plant, machinery and equipment | 23 | - | €1,813 | +€1,813 | |
| Furniture and vehicles | 24 | €31,820 | €9,380 | -€22,439 | -70.5% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €406,650 | €422,376 | +€15,726 | +3.9% |
| Stocks and contracts in progress | 3 | €129,504 | €108,226 | -€21,278 | -16.4% |
| Stocks | 30/36 | €129,504 | €108,226 | -€21,278 | -16.4% |
| Amounts receivable within one year | 40/41 | €263,730 | €289,026 | +€25,296 | +9.6% |
| Trade receivables | 40 | €253,122 | €265,112 | +€11,990 | +4.7% |
| Other amounts receivable | 41 | €10,608 | €23,914 | +€13,306 | +125.4% |
| Cash at bank and in hand | 54/58 | €7,849 | €23,473 | +€15,624 | +199.0% |
| Deferred charges and accrued income | 490/1 | €5,567 | €1,650 | -€3,917 | -70.4% |
| Total equity and liabilities | 10/49 | €438,590 | €433,688 | -€4,901 | -1.1% |
| Equity | 10/15 | €48,554 | €80,962 | +€32,408 | +66.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| 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 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,094 | €45,502 | +€32,408 | +247.5% |
| Amounts payable | 17/49 | €390,036 | €352,726 | -€37,309 | -9.6% |
| Amounts payable after more than one year | 17 | €27,598 | €18,574 | -€9,024 | -32.7% |
| Financial debts | 170/4 | €27,598 | €18,574 | -€9,024 | -32.7% |
| Amounts payable within one year | 42/48 | €361,763 | €332,819 | -€28,944 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €34,848 | €34,913 | +€65 | +0.2% |
| Financial debts | 43 | €25,515 | €0 | -€25,515 | -100.0% |
| Credit institutions | 430/8 | €25,515 | €0 | -€25,515 | -100.0% |
| Trade debts | 44 | €169,743 | €144,090 | -€25,653 | -15.1% |
| Suppliers | 440/4 | €169,743 | €144,090 | -€25,653 | -15.1% |
| Advances received on contracts in progress | 46 | €0 | €5,822 | +€5,822 | |
| Taxes, remuneration and social security | 45 | €61,726 | €86,896 | +€25,171 | +40.8% |
| Taxes | 450/3 | €29,797 | €52,678 | +€22,880 | +76.8% |
| Remuneration and social security | 454/9 | €31,928 | €34,219 | +€2,291 | +7.2% |
| Other amounts payable | 47/48 | €69,931 | €61,098 | -€8,834 | -12.6% |
| Accrued charges and deferred income | 492/3 | €675 | €1,334 | +€659 | +97.6% |
| Remuneration, social security and pensions | 62 | €196,566 | €211,835 | +€15,269 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,930 | €2,729 | -€9,201 | -77.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,134 | €42,225 | +€33,091 | +362.3% |
| Other operating charges | 640/8 | €4,338 | €2,083 | -€2,255 | -52.0% |
| Gross operating margin | 9900 | €245,924 | €305,576 | +€59,653 | +24.3% |
| Operating profit (loss) | 9901 | €23,956 | €46,705 | +€22,749 | +95.0% |
| Financial income | 75/76B | €2,040 | €6,404 | +€4,364 | +213.9% |
| Recurring financial income | 75 | €2,040 | €6,404 | +€4,364 | +213.9% |
| Financial charges | 65/66B | €6,610 | €7,267 | +€657 | +9.9% |
| Recurring financial charges | 65 | €6,610 | €7,267 | +€657 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €19,386 | €45,842 | +€26,456 | +136.5% |
| Income taxes | 67/77 | €2,975 | €13,434 | +€10,459 | +351.6% |
| Profit (loss) for the period | 9904 | €16,411 | €32,408 | +€15,997 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,411 | €32,408 | +€15,997 | +97.5% |
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 12 October 2026 via checked.be.