ScalXBI: 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.
ScalXBI
Largest movements
- Receivables within one year +€13,243
up €13,243 (+179%), from €7,381 to €20,624
of which Trade receivables: +€13,225
- Tangible fixed assets -€10,049
down €10,049 (-26.5%), from €37,978 to €27,929
- Reserves +€32,813
up €32,813 (+22.6%), from €145,000 to €177,812
- Other debts -€23,295
down €23,295 (-50.4%), from €46,264 to €22,969
- Tax, wage and social debts -€7,446
down €7,446 (-19.9%), from €37,387 to €29,941
of which Taxes: -€7,699
- Gross operating margin -€33,473
down €33,473 (-37.4%), from €89,426 to €55,953
- Taxes -€7,111
down €7,111 (-45.3%), from €15,713 to €8,601
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.
Derived cash bridge
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 | €235,114 | €237,817 | +€2,703 | +1.1% |
| Fixed assets | 21/28 | €37,978 | €27,929 | -€10,049 | -26.5% |
| Tangible fixed assets | 22/27 | €37,978 | €27,929 | -€10,049 | -26.5% |
| Furniture and vehicles | 24 | €37,978 | €27,929 | -€10,049 | -26.5% |
| Current assets | 29/58 | €197,136 | €209,888 | +€12,752 | +6.5% |
| Amounts receivable within one year | 40/41 | €7,381 | €20,624 | +€13,243 | +179% |
| Trade receivables | 40 | €7,381 | €20,606 | +€13,225 | +179% |
| Other amounts receivable | 41 | €0 | €18 | +€18 | |
| Cash at bank and in hand | 54/58 | €189,755 | €189,264 | -€491 | -0.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €235,114 | €237,817 | +€2,703 | +1.1% |
| Equity | 10/15 | €150,000 | €182,812 | +€32,813 | +21.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €145,000 | €177,812 | +€32,813 | +22.6% |
| Distributable reserves | 133 | €145,000 | €177,812 | +€32,813 | +22.6% |
| Amounts payable | 17/49 | €85,115 | €55,005 | -€30,110 | -35.4% |
| Amounts payable within one year | 42/48 | €85,115 | €55,005 | -€30,110 | -35.4% |
| Trade debts | 44 | €1,463 | €2,095 | +€631 | +43.1% |
| Suppliers | 440/4 | €1,463 | €2,095 | +€631 | +43.1% |
| Taxes, remuneration and social security | 45 | €37,387 | €29,941 | -€7,446 | -19.9% |
| Taxes | 450/3 | €24,966 | €17,267 | -€7,699 | -30.8% |
| Remuneration and social security | 454/9 | €12,421 | €12,673 | +€252 | +2.0% |
| Other amounts payable | 47/48 | €46,264 | €22,969 | -€23,295 | -50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,208 | €13,995 | +€787 | +6.0% |
| Other operating charges | 640/8 | €98 | €501 | +€403 | +413% |
| Gross operating margin | 9900 | €89,426 | €55,953 | -€33,473 | -37.4% |
| Operating profit (loss) | 9901 | €76,120 | €41,457 | -€34,664 | -45.5% |
| Financial income | 75/76B | €153 | €5 | -€148 | -97.0% |
| Recurring financial income | 75 | €153 | €5 | -€148 | -97.0% |
| Financial charges | 65/66B | €109 | €47 | -€62 | -56.9% |
| Recurring financial charges | 65 | €109 | €47 | -€62 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | €76,164 | €41,414 | -€34,750 | -45.6% |
| Income taxes | 67/77 | €15,713 | €8,601 | -€7,111 | -45.3% |
| Profit (loss) for the period | 9904 | €60,451 | €32,813 | -€27,638 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,451 | €32,813 | -€27,638 | -45.7% |
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 15 October 2026 via checked.be.