SCANBIE: 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.
SCANBIE
Largest movements
- Intangible fixed assets +€64,020
up €64,020 (+8,647%), from €740 to €64,760
- Receivables within one year +€24,695
up €24,695 (+25.2%), from €97,861 to €122,556
of which Trade receivables: +€20,820
- Cash -€24,022
down €24,022 (-61.7%), from €38,913 to €14,891
mainly Other debts (-€98,000) and Investment in fixed assets (net) (-€87,769)
- Trade debts +€137,163
up €137,163 (+1,606%), from €8,543 to €145,705
- Other debts -€98,000
down €98,000 (-100%), from €98,000 to €0
- Tax, wage and social debts +€22,251
up €22,251 (+72.8%), from €30,569 to €52,820
of which Remuneration and social security: +€15,442
- Profit (loss) carried forward +€5,042
up €5,042 (+570%), from €884 to €5,926
- Gross operating margin -€43,985
down €43,985 (-28.5%), from €154,484 to €110,499
- Staff costs +€31,144
up €31,144 (+59.6%), from €52,287 to €83,431
- Depreciation +€17,041
up €17,041 (+345%), from €4,945 to €21,986
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,496 | €212,951 | +€66,456 | +45.4% |
| Fixed assets | 21/28 | €9,722 | €75,504 | +€65,783 | +677% |
| Intangible fixed assets | 21 | €740 | €64,760 | +€64,020 | +8,647% |
| Tangible fixed assets | 22/27 | €8,981 | €10,744 | +€1,763 | +19.6% |
| Plant, machinery and equipment | 23 | €3,273 | €2,007 | -€1,267 | -38.7% |
| Furniture and vehicles | 24 | €5,708 | €8,738 | +€3,030 | +53.1% |
| Current assets | 29/58 | €136,774 | €137,447 | +€673 | +0.5% |
| Amounts receivable within one year | 40/41 | €97,861 | €122,556 | +€24,695 | +25.2% |
| Trade receivables | 40 | €34,187 | €55,007 | +€20,820 | +60.9% |
| Other amounts receivable | 41 | €63,674 | €67,548 | +€3,875 | +6.1% |
| Cash at bank and in hand | 54/58 | €38,913 | €14,891 | -€24,022 | -61.7% |
| Total equity and liabilities | 10/49 | €146,496 | €212,951 | +€66,456 | +45.4% |
| Equity | 10/15 | €9,384 | €14,426 | +€5,042 | +53.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €884 | €5,926 | +€5,042 | +570% |
| Amounts payable | 17/49 | €137,111 | €198,525 | +€61,414 | +44.8% |
| Amounts payable within one year | 42/48 | €137,111 | €198,525 | +€61,414 | +44.8% |
| Trade debts | 44 | €8,543 | €145,705 | +€137,163 | +1,606% |
| Suppliers | 440/4 | €8,543 | €145,705 | +€137,163 | +1,606% |
| Taxes, remuneration and social security | 45 | €30,569 | €52,820 | +€22,251 | +72.8% |
| Taxes | 450/3 | €26,445 | €33,253 | +€6,809 | +25.7% |
| Remuneration and social security | 454/9 | €4,124 | €19,567 | +€15,442 | +374% |
| Other amounts payable | 47/48 | €98,000 | €0 | -€98,000 | -100% |
| Remuneration, social security and pensions | 62 | €52,287 | €83,431 | +€31,144 | +59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,945 | €21,986 | +€17,041 | +345% |
| Other operating charges | 640/8 | €146 | €565 | +€419 | +287% |
| Gross operating margin | 9900 | €154,484 | €110,499 | -€43,985 | -28.5% |
| Operating profit (loss) | 9901 | €97,105 | €4,516 | -€92,589 | -95.3% |
| Financial income | 75/76B | €1,301 | €1,016 | -€285 | -21.9% |
| Recurring financial income | 75 | €1,301 | €1,016 | -€285 | -21.9% |
| Financial charges | 65/66B | €94 | €402 | +€308 | +330% |
| Recurring financial charges | 65 | €94 | €402 | +€308 | +330% |
| Profit (loss) for the period before taxes | 9903 | €98,313 | €5,130 | -€93,183 | -94.8% |
| Income taxes | 67/77 | €404 | €88 | -€316 | -78.2% |
| Profit (loss) for the period | 9904 | €97,909 | €5,042 | -€92,866 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €97,909 | €5,042 | -€92,866 | -94.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.