SCANDERE: 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.
SCANDERE
Largest movements
- Tangible fixed assets +€45,131
up €45,131 (+41.6%), from €108,427 to €153,559
- Cash -€22,796
down €22,796 (-85.6%), from €26,638 to €3,842
mainly Investment in fixed assets (net) (-€45,131) and Trade debts (-€1,999)
- Other debts +€20,123
up €20,123 (+297.2%), from €6,771 to €26,894
- Profit (loss) carried forward +€2,657
up €2,657 (+107.6%), from €2,469 to €5,126
- Trade debts -€1,999
down €1,999 (-18.0%), from €11,134 to €9,134
- Other operating charges -€954
down €954 (-44.8%), from €2,129 to €1,175
- Gross operating margin -€847
down €847 (-18.1%), from €4,672 to €3,825
- Financial charges -€62
down €62 (-84.6%), from €74 to €11
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 | €145,374 | €166,154 | +€20,780 | +14.3% |
| Fixed assets | 21/28 | €108,427 | €153,559 | +€45,131 | +41.6% |
| Tangible fixed assets | 22/27 | €108,427 | €153,559 | +€45,131 | +41.6% |
| Land and buildings | 22 | €108,427 | €153,559 | +€45,131 | +41.6% |
| Current assets | 29/58 | €36,946 | €12,595 | -€24,351 | -65.9% |
| Amounts receivable within one year | 40/41 | €10,308 | €8,753 | -€1,556 | -15.1% |
| Trade receivables | 40 | €10,000 | €8,500 | -€1,500 | -15.0% |
| Other amounts receivable | 41 | €308 | €253 | -€56 | -18.0% |
| Cash at bank and in hand | 54/58 | €26,638 | €3,842 | -€22,796 | -85.6% |
| Total equity and liabilities | 10/49 | €145,374 | €166,154 | +€20,780 | +14.3% |
| Equity | 10/15 | €127,469 | €130,126 | +€2,657 | +2.1% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,469 | €5,126 | +€2,657 | +107.6% |
| Amounts payable | 17/49 | €17,904 | €36,028 | +€18,123 | +101.2% |
| Amounts payable within one year | 42/48 | €17,904 | €36,028 | +€18,123 | +101.2% |
| Trade debts | 44 | €11,134 | €9,134 | -€1,999 | -18.0% |
| Suppliers | 440/4 | €11,134 | €9,134 | -€1,999 | -18.0% |
| Other amounts payable | 47/48 | €6,771 | €26,894 | +€20,123 | +297.2% |
| Other operating charges | 640/8 | €2,129 | €1,175 | -€954 | -44.8% |
| Gross operating margin | 9900 | €4,672 | €3,825 | -€847 | -18.1% |
| Operating profit (loss) | 9901 | €2,543 | €2,650 | +€107 | +4.2% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €74 | €11 | -€62 | -84.6% |
| Recurring financial charges | 65 | €74 | €11 | -€62 | -84.6% |
| Profit (loss) for the period before taxes | 9903 | €2,469 | €2,657 | +€188 | +7.6% |
| Profit (loss) for the period | 9904 | €2,469 | €2,657 | +€188 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,469 | €2,657 | +€188 | +7.6% |
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 5 October 2026 via checked.be.