SCANSINAS: 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.
SCANSINAS
Largest movements
- Cash -€3,921
down €3,921 (-33.4%), from €11,751 to €7,830
mainly Net result for the year (-€3,135) and Receivables within one year (-€1,697)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€279
up €279, from -€88 to €191
- Financial charges +€119
up €119 (+66.2%), from €181 to €300
- Other operating charges +€12
up €12 (+2.4%), from €493 to €505
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 | €326,339 | €321,595 | -€4,744 | -1.5% |
| Fixed assets | 21/28 | €311,589 | €309,069 | -€2,520 | -0.8% |
| Tangible fixed assets | 22/27 | €311,589 | €309,069 | -€2,520 | -0.8% |
| Land and buildings | 22 | €311,589 | €309,069 | -€2,520 | -0.8% |
| Current assets | 29/58 | €14,751 | €12,526 | -€2,224 | -15.1% |
| Amounts receivable within one year | 40/41 | €3,000 | €4,697 | +€1,697 | +56.6% |
| Trade receivables | 40 | - | €1,697 | +€1,697 | |
| Other amounts receivable | 41 | €3,000 | €3,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,751 | €7,830 | -€3,921 | -33.4% |
| Total equity and liabilities | 10/49 | €326,339 | €321,595 | -€4,744 | -1.5% |
| Equity | 10/15 | €186,836 | €183,702 | -€3,135 | -1.7% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,164 | -€56,298 | -€3,135 | -5.9% |
| Amounts payable | 17/49 | €139,503 | €137,893 | -€1,610 | -1.2% |
| Amounts payable within one year | 42/48 | €138,101 | €137,893 | -€207 | -0.2% |
| Trade debts | 44 | €404 | €197 | -€207 | -51.3% |
| Suppliers | 440/4 | €404 | €197 | -€207 | -51.3% |
| Other amounts payable | 47/48 | €137,696 | €137,696 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,403 | €0 | -€1,403 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,520 | €2,520 | = | 0.0% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | -€88 | €191 | +€279 | |
| Operating profit (loss) | 9901 | -€3,101 | -€2,834 | +€267 | +8.6% |
| Financial charges | 65/66B | €181 | €300 | +€119 | +66.2% |
| Recurring financial charges | 65 | €181 | €300 | +€119 | +66.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,282 | -€3,135 | +€147 | +4.5% |
| Profit (loss) for the period | 9904 | -€3,282 | -€3,135 | +€147 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,282 | -€3,135 | +€147 | +4.5% |
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 27 October 2026 via checked.be.