SCALTRANS: 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.
SCALTRANS
Largest movements
- Cash -€32,313
down €32,313 (-68.8%), from €46,951 to €14,637
mainly Investment in fixed assets (net) (-€106,587) and Debts after one year (-€20,964)
- Receivables within one year -€10,613
down €10,613 (-7.4%), from €142,687 to €132,074
of which Trade receivables: -€29,146
- Deferred charges and accrued income -€8,733
down €8,733 (-17.1%), from €51,190 to €42,457
- Tangible fixed assets +€8,410
up €8,410 (+2.4%), from €353,699 to €362,109
of which Furniture and vehicles: +€99,594
- Debts after one year -€20,964
down €20,964 (-13.9%), from €151,252 to €130,288
- Current portion of long-term debt -€15,979
down €15,979 (-14.5%), from €110,024 to €94,044
- Tax, wage and social debts -€6,958
down €6,958 (-19.4%), from €35,957 to €28,999
- Gross operating margin +€31,684
up €31,684 (+7.4%), from €428,572 to €460,255
- Staff costs +€19,401
up €19,401 (+6.9%), from €279,768 to €299,169
- Other operating charges +€17,295
up €17,295 (+42.2%), from €41,024 to €58,319
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 | €600,202 | €557,087 | -€43,114 | -7.2% |
| Fixed assets | 21/28 | €359,374 | €367,919 | +€8,545 | +2.4% |
| Tangible fixed assets | 22/27 | €353,699 | €362,109 | +€8,410 | +2.4% |
| Plant, machinery and equipment | 23 | - | €8,082 | +€8,082 | |
| Furniture and vehicles | 24 | €94,389 | €193,983 | +€99,594 | +105.5% |
| Leasing and similar rights | 25 | €259,310 | €160,044 | -€99,266 | -38.3% |
| Financial fixed assets | 28 | €5,675 | €5,810 | +€135 | +2.4% |
| Current assets | 29/58 | €240,828 | €189,169 | -€51,660 | -21.5% |
| Amounts receivable within one year | 40/41 | €142,687 | €132,074 | -€10,613 | -7.4% |
| Trade receivables | 40 | €126,766 | €97,620 | -€29,146 | -23.0% |
| Other amounts receivable | 41 | €15,922 | €34,455 | +€18,533 | +116.4% |
| Cash at bank and in hand | 54/58 | €46,951 | €14,637 | -€32,313 | -68.8% |
| Deferred charges and accrued income | 490/1 | €51,190 | €42,457 | -€8,733 | -17.1% |
| Total equity and liabilities | 10/49 | €600,202 | €557,087 | -€43,114 | -7.2% |
| Equity | 10/15 | €28,245 | €24,623 | -€3,623 | -12.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €24,495 | €24,495 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,454 | €1,454 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,454 | €1,454 | = | 0.0% |
| Distributable reserves | 133 | €23,040 | €23,040 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,250 | -€49,872 | -€3,623 | -7.8% |
| Amounts payable | 17/49 | €571,956 | €532,465 | -€39,492 | -6.9% |
| Amounts payable after more than one year | 17 | €151,252 | €130,288 | -€20,964 | -13.9% |
| Financial debts | 170/4 | €151,252 | €130,288 | -€20,964 | -13.9% |
| Amounts payable within one year | 42/48 | €420,704 | €402,176 | -€18,528 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €110,024 | €94,044 | -€15,979 | -14.5% |
| Trade debts | 44 | €274,723 | €279,133 | +€4,409 | +1.6% |
| Suppliers | 440/4 | €274,723 | €279,133 | +€4,409 | +1.6% |
| Taxes, remuneration and social security | 45 | €35,957 | €28,999 | -€6,958 | -19.4% |
| Remuneration and social security | 454/9 | €35,957 | €28,999 | -€6,958 | -19.4% |
| Non-recurring operating income | 76A | - | €11,237 | +€11,237 | |
| Remuneration, social security and pensions | 62 | €279,768 | €299,169 | +€19,401 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,554 | €98,042 | -€2,512 | -2.5% |
| Other operating charges | 640/8 | €41,024 | €58,319 | +€17,295 | +42.2% |
| Non-recurring operating charges | 66A | €646 | - | -€646 | |
| Gross operating margin | 9900 | €428,572 | €460,255 | +€31,684 | +7.4% |
| Operating profit (loss) | 9901 | €6,580 | €4,725 | -€1,854 | -28.2% |
| Financial income | 75/76B | €8 | €2 | -€6 | -72.9% |
| Recurring financial income | 75 | €8 | €2 | -€6 | -72.9% |
| Financial charges | 65/66B | €10,584 | €8,350 | -€2,234 | -21.1% |
| Recurring financial charges | 65 | €10,584 | €7,988 | -€2,596 | -24.5% |
| Non-recurring financial charges | 66B | - | €363 | +€363 | |
| Profit (loss) for the period before taxes | 9903 | -€3,996 | -€3,623 | +€373 | +9.3% |
| Profit (loss) for the period | 9904 | -€3,996 | -€3,623 | +€373 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,996 | -€3,623 | +€373 | +9.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.