SCAN-AUTO: 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.
SCAN-AUTO
Largest movements
- Stocks and contracts -€89,645
down €89,645 (-31.8%), from €281,518 to €191,873
- Receivables within one year +€39,099
up €39,099 (+806.1%), from €4,850 to €43,949
- Cash +€27,003
up €27,003 (+189.2%), from €14,269 to €41,273
mainly Stocks and contracts (+€89,645) and Receivables after one year (+€6,218)
- Receivables after one year -€6,218
down €6,218 (-11.6%), from €53,634 to €47,416
- Profit (loss) carried forward -€20,390
down €20,390 (-114.4%), from -€17,826 to -€38,215
- Trade debts -€9,417
down €9,417 (-38.0%), from €24,752 to €15,335
- Tax, wage and social debts -€6,654
down €6,654 (-56.0%), from €11,893 to €5,238
- Gross operating margin -€7,480
down €7,480, from €2,870 to -€4,610
- Financial charges -€5,623
down €5,623 (-28.3%), from €19,895 to €14,272
- Other operating charges +€1,113
up €1,113 (+138.7%), from €802 to €1,915
- Financial income +€435
up €435 (+18.1%), from €2,397 to €2,832
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 | €378,424 | €342,963 | -€35,461 | -9.4% |
| Fixed assets | 21/28 | €10,426 | €8,118 | -€2,308 | -22.1% |
| Intangible fixed assets | 21 | €6,005 | €4,976 | -€1,030 | -17.1% |
| Tangible fixed assets | 22/27 | €3,315 | €2,037 | -€1,278 | -38.6% |
| Plant, machinery and equipment | 23 | €3,315 | €2,037 | -€1,278 | -38.6% |
| Financial fixed assets | 28 | €1,105 | €1,105 | = | 0.0% |
| Current assets | 29/58 | €367,999 | €334,845 | -€33,153 | -9.0% |
| Amounts receivable after more than one year | 29 | €53,634 | €47,416 | -€6,218 | -11.6% |
| Other amounts receivable | 291 | €53,634 | €47,416 | -€6,218 | -11.6% |
| Stocks and contracts in progress | 3 | €281,518 | €191,873 | -€89,645 | -31.8% |
| Stocks | 30/36 | €281,518 | €191,873 | -€89,645 | -31.8% |
| Amounts receivable within one year | 40/41 | €4,850 | €43,949 | +€39,099 | +806.1% |
| Trade receivables | 40 | €4,850 | €43,949 | +€39,099 | +806.1% |
| Cash at bank and in hand | 54/58 | €14,269 | €41,273 | +€27,003 | +189.2% |
| Deferred charges and accrued income | 490/1 | €13,727 | €10,335 | -€3,392 | -24.7% |
| Total equity and liabilities | 10/49 | €378,424 | €342,963 | -€35,461 | -9.4% |
| Equity | 10/15 | -€8,221 | -€28,610 | -€20,390 | -248.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,605 | €4,605 | = | 0.0% |
| Distributable reserves | 133 | €4,605 | €4,605 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,826 | -€38,215 | -€20,390 | -114.4% |
| Amounts payable | 17/49 | €386,645 | €371,573 | -€15,072 | -3.9% |
| Amounts payable within one year | 42/48 | €386,645 | €370,573 | -€16,072 | -4.2% |
| Financial debts | 43 | €350,000 | €350,000 | = | 0.0% |
| Credit institutions | 430/8 | €350,000 | €350,000 | = | 0.0% |
| Trade debts | 44 | €24,752 | €15,335 | -€9,417 | -38.0% |
| Suppliers | 440/4 | €24,752 | €15,335 | -€9,417 | -38.0% |
| Taxes, remuneration and social security | 45 | €11,893 | €5,238 | -€6,654 | -56.0% |
| Taxes | 450/3 | €11,893 | €5,238 | -€6,654 | -56.0% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,280 | €2,308 | +€27 | +1.2% |
| Other operating charges | 640/8 | €802 | €1,915 | +€1,113 | +138.7% |
| Gross operating margin | 9900 | €2,870 | -€4,610 | -€7,480 | |
| Operating profit (loss) | 9901 | -€212 | -€8,833 | -€8,621 | -4062.4% |
| Financial income | 75/76B | €2,397 | €2,832 | +€435 | +18.1% |
| Recurring financial income | 75 | €2,397 | €2,832 | +€435 | +18.1% |
| Financial charges | 65/66B | €19,895 | €14,272 | -€5,623 | -28.3% |
| Recurring financial charges | 65 | €19,895 | €14,272 | -€5,623 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,711 | -€20,273 | -€2,563 | -14.5% |
| Income taxes | 67/77 | €115 | €116 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€17,826 | -€20,390 | -€2,564 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,826 | -€20,390 | -€2,564 | -14.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.