Scampi Fritti: what changed
Scampi Fritti
Largest movements
- Tangible fixed assets -€65,698
down €65,698 (-49.5%), from €132,776 to €67,078
of which Other tangible fixed assets: -€39,284
- Cash +€24,295
up €24,295 (+7.9%), from €306,443 to €330,738
mainly Net result for the year (+€138,645) and Depreciation (+€71,198)
- Receivables within one year +€5,435
up €5,435 (+9.6%), from €56,762 to €62,197
of which Other amounts receivable: +€6,746
- Other debts -€50,200
down €50,200 (-33.5%), from €150,000 to €99,800
- Reserves +€38,845
up €38,845 (+23.8%), from €163,102 to €201,948
- Tax, wage and social debts -€21,145
down €21,145 (-45.9%), from €46,098 to €24,953
of which Taxes: -€16,459
- Accrued charges and deferred income -€19,489
down €19,489 (-100%), from €19,489 to €0
- Trade debts +€19,094
up €19,094 (+15.9%), from €120,200 to €139,295
- Gross operating margin -€89,409
down €89,409 (-25.0%), from €357,946 to €268,536
- Staff costs -€56,700
down €56,700 (-60.0%), from €94,505 to €37,804
- Depreciation -€11,575
down €11,575 (-14.0%), from €82,773 to €71,198
- Taxes +€10,706
up €10,706 (+107%), from €10,044 to €20,750
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €517,489 | €484,595 | -€32,894 | -6.4% |
| Fixed assets | 21/28 | €132,776 | €69,703 | -€63,073 | -47.5% |
| Tangible fixed assets | 22/27 | €132,776 | €67,078 | -€65,698 | -49.5% |
| Plant, machinery and equipment | 23 | €75,230 | €48,816 | -€26,414 | -35.1% |
| Other tangible fixed assets | 26 | €57,546 | €18,263 | -€39,284 | -68.3% |
| Financial fixed assets | 28 | - | €2,625 | +€2,625 | |
| Current assets | 29/58 | €384,713 | €414,892 | +€30,179 | +7.8% |
| Stocks and contracts in progress | 3 | €17,785 | €14,060 | -€3,725 | -20.9% |
| Stocks | 30/36 | €17,785 | €14,060 | -€3,725 | -20.9% |
| Amounts receivable within one year | 40/41 | €56,762 | €62,197 | +€5,435 | +9.6% |
| Trade receivables | 40 | €53,159 | €51,848 | -€1,310 | -2.5% |
| Other amounts receivable | 41 | €3,603 | €10,349 | +€6,746 | +187% |
| Cash at bank and in hand | 54/58 | €306,443 | €330,738 | +€24,295 | +7.9% |
| Deferred charges and accrued income | 490/1 | €3,723 | €7,897 | +€4,174 | +112% |
| Total equity and liabilities | 10/49 | €517,489 | €484,595 | -€32,894 | -6.4% |
| Equity | 10/15 | €181,702 | €220,548 | +€38,845 | +21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €163,102 | €201,948 | +€38,845 | +23.8% |
| Distributable reserves | 133 | €163,102 | €201,948 | +€38,845 | +23.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €335,787 | €264,048 | -€71,739 | -21.4% |
| Amounts payable within one year | 42/48 | €316,298 | €264,048 | -€52,251 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €120,200 | €139,295 | +€19,094 | +15.9% |
| Suppliers | 440/4 | €120,200 | €139,295 | +€19,094 | +15.9% |
| Taxes, remuneration and social security | 45 | €46,098 | €24,953 | -€21,145 | -45.9% |
| Taxes | 450/3 | €36,191 | €19,732 | -€16,459 | -45.5% |
| Remuneration and social security | 454/9 | €9,907 | €5,221 | -€4,686 | -47.3% |
| Other amounts payable | 47/48 | €150,000 | €99,800 | -€50,200 | -33.5% |
| Accrued charges and deferred income | 492/3 | €19,489 | €0 | -€19,489 | -100% |
| Remuneration, social security and pensions | 62 | €94,505 | €37,804 | -€56,700 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,773 | €71,198 | -€11,575 | -14.0% |
| Other operating charges | 640/8 | €2,372 | €1,316 | -€1,056 | -44.5% |
| Gross operating margin | 9900 | €357,946 | €268,536 | -€89,409 | -25.0% |
| Operating profit (loss) | 9901 | €178,296 | €158,218 | -€20,078 | -11.3% |
| Financial income | 75/76B | €0 | €408 | +€408 | +2,040,800% |
| Recurring financial income | 75 | €0 | €408 | +€408 | +2,040,800% |
| Financial charges | 65/66B | -€97 | -€769 | -€672 | -690% |
| Recurring financial charges | 65 | -€97 | -€769 | -€672 | -690% |
| Profit (loss) for the period before taxes | 9903 | €178,393 | €159,395 | -€18,998 | -10.6% |
| Income taxes | 67/77 | €10,044 | €20,750 | +€10,706 | +107% |
| Profit (loss) for the period | 9904 | €168,349 | €138,645 | -€29,704 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €168,349 | €138,645 | -€29,704 | -17.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.