SCAPA HOME: what changed
What changed
SCAPA HOME
NACE 46.412, Wholesale of household textiles and bedding
filed annual accounts (NBB)
Net result for the year
-€126,760
2024 · -€336,753+€209,993
Equity
-€408,493
2024 · -€881,733+€473,240
Cash
€79,051
2024 · €55,039+€24,012
Balance sheet total
€1.7m
2024 · €1.7m+€15,765
Largest movements
Assets
- Stocks and contracts +€69,531
up €69,531 (+4.9%), from €1.4m to €1.5m
- Receivables within one year -€62,108
down €62,108 (-42.3%), from €146,865 to €84,756
of which Trade receivables: -€62,108
- Cash +€24,012
up €24,012 (+43.6%), from €55,039 to €79,051
mainly Contributions, distributions and other (+€600,000) and Receivables within one year (+€62,108)
Equity and liabilities
- Contributions +€600,000
up €600,000 (+9,677%), from €6,200 to €606,200
- Debts after one year -€600,000
down €600,000 (-100%), from €600,000 to €0
- Profit (loss) carried forward -€126,760
down €126,760 (-14.3%), from -€887,933 to -€1.0m
- Accrued charges and deferred income +€40,268
up €40,268 (+76.4%), from €52,692 to €92,960
- Trade debts +€35,378
up €35,378 (+3.3%), from €1.1m to €1.1m
Income statement
- Gross operating margin +€147,802
up €147,802 (+44.9%), from €329,480 to €477,282
- Staff costs -€60,488
down €60,488 (-9.9%), from €608,409 to €547,921
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.
Result 2024
-€336,753
Gross operating margin
+€147,802
Staff costs
+€60,488
Depreciation
+€1,139
Other operating charges
+€334
Other operating items
+€125
Financial income
-€2,954
Financial charges
+€3,421
Taxes
-€362
Result 2025
-€126,760
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€271
Investment
€0
Financing
+€24,283
Cash 2024
€55,039
From operations (derived)
-€271
Net result for the year
-€126,760
Depreciation
+€20,938
Stocks and contracts
-€69,531
Receivables within one year
+€62,108
Deferred charges and accrued income
-€5,269
Trade debts
+€35,378
Tax, wage and social debts
+€21,697
Other debts
+€20,900
Accrued charges and deferred income
+€40,268
Financing
+€24,283
Debts after one year
-€600,000
Current portion of long-term debt
+€24,283
Contributions, distributions and other
+€600,000
Cash 2025
€79,051
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,697,926 | €1,713,692 | +€15,765 | +0.9% |
| Fixed assets | 21/28 | €83,480 | €62,542 | -€20,938 | -25.1% |
| Intangible fixed assets | 21 | €45,883 | €34,412 | -€11,471 | -25.0% |
| Tangible fixed assets | 22/27 | €37,597 | €28,129 | -€9,467 | -25.2% |
| Furniture and vehicles | 24 | €91 | €0 | -€91 | -100% |
| Other tangible fixed assets | 26 | €37,506 | €28,129 | -€9,376 | -25.0% |
| Current assets | 29/58 | €1,614,447 | €1,651,150 | +€36,703 | +2.3% |
| Stocks and contracts in progress | 3 | €1,408,282 | €1,477,812 | +€69,531 | +4.9% |
| Stocks | 30/36 | €1,408,282 | €1,477,812 | +€69,531 | +4.9% |
| Amounts receivable within one year | 40/41 | €146,865 | €84,756 | -€62,108 | -42.3% |
| Trade receivables | 40 | €146,865 | €84,756 | -€62,108 | -42.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €55,039 | €79,051 | +€24,012 | +43.6% |
| Deferred charges and accrued income | 490/1 | €4,261 | €9,530 | +€5,269 | +124% |
| Total equity and liabilities | 10/49 | €1,697,926 | €1,713,692 | +€15,765 | +0.9% |
| Equity | 10/15 | -€881,733 | -€408,493 | +€473,240 | +53.7% |
| Contributions | 10/11 | €6,200 | €606,200 | +€600,000 | +9,677% |
| Profit (loss) carried forward | 14 | -€887,933 | -€1,014,693 | -€126,760 | -14.3% |
| Amounts payable | 17/49 | €2,579,659 | €2,122,185 | -€457,475 | -17.7% |
| Amounts payable after more than one year | 17 | €600,000 | €0 | -€600,000 | -100% |
| Financial debts | 170/4 | €600,000 | €0 | -€600,000 | -100% |
| Amounts payable within one year | 42/48 | €1,926,968 | €2,029,225 | +€102,257 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €32,000 | €56,283 | +€24,283 | +75.9% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €1,086,788 | €1,122,165 | +€35,378 | +3.3% |
| Suppliers | 440/4 | €1,086,788 | €1,122,165 | +€35,378 | +3.3% |
| Taxes, remuneration and social security | 45 | €77,180 | €98,877 | +€21,697 | +28.1% |
| Taxes | 450/3 | €23,186 | €55,138 | +€31,952 | +138% |
| Remuneration and social security | 454/9 | €53,994 | €43,739 | -€10,255 | -19.0% |
| Other amounts payable | 47/48 | €431,000 | €451,900 | +€20,900 | +4.8% |
| Accrued charges and deferred income | 492/3 | €52,692 | €92,960 | +€40,268 | +76.4% |
| Non-recurring operating income | 76A | €5,319 | €366 | -€4,953 | -93.1% |
| Remuneration, social security and pensions | 62 | €608,409 | €547,921 | -€60,488 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,077 | €20,938 | -€1,139 | -5.2% |
| Other operating charges | 640/8 | €3,399 | €3,064 | -€334 | -9.8% |
| Non-recurring operating charges | 66A | €125 | €0 | -€125 | -100% |
| Gross operating margin | 9900 | €329,480 | €477,282 | +€147,802 | +44.9% |
| Operating profit (loss) | 9901 | -€304,530 | -€94,642 | +€209,888 | +68.9% |
| Financial income | 75/76B | €2,957 | €2 | -€2,954 | -99.9% |
| Recurring financial income | 75 | €2,957 | €2 | -€2,954 | -99.9% |
| Financial charges | 65/66B | €35,164 | €31,744 | -€3,421 | -9.7% |
| Recurring financial charges | 65 | €35,164 | €31,744 | -€3,421 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | -€336,738 | -€126,383 | +€210,355 | +62.5% |
| Income taxes | 67/77 | €15 | €377 | +€362 | +2,355% |
| Profit (loss) for the period | 9904 | -€336,753 | -€126,760 | +€209,993 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€336,753 | -€126,760 | +€209,993 | +62.4% |
Next steps
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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 5 November 2026 via checked.be.